A general summary of the proceedings of the First Annual Meeting.

Includes Constitution and By-Laws of the Florida State Bar Association.

Proceedings of the Territorial Bar Association of Utah.

Includes the Association's constitution, by-laws, and list of members.

Report of the ... annual meeting of the Territorial Bar Association of Utah.

Includes the Association's constitution, by-laws, and list of members.

Proceedings of the Convention called for the Purpose of Organizing the New York State Bar Association

"Also, constitution and by-laws, rules and regulations of Executive Committee, act of incorporation, and list of members elect."

Carnegie Hero Fund Commission.

List of officers and members, Deed of trust, By-laws, List of wards, etc.

Transactions.

Catalogue of the library of the Society, in v. 47.

Legislative and regulatory measures for preventing alcohol-related drownings and near-drownings

Objective: Alcohol contributes to about 30% of drowning fatalities associated with recreational aquatic activity and to 35% of drownings associated with boating. We consider regulatory and legislative strategies for preventing such deaths. Methods: We contacted water police in each Australian State and Territory to identify legislation creating alcohol-related offences for operators of recreational boats in their jurisdiction and to determine whether they conducted random breath testing (RBT). We also sought information from all 152 (81 urban and 71 rural) local government councils in NSW regarding restrictions on consumption of alcohol in public places within their shires. Results: Four Australian States (New South Wales, Queensland, Victoria and South Australia) have legislation prescribing maximum blood alcohol concentrations (BACs) for operators of recreational boats; all support this with RBT Western Australia, Tasmania and the Australian Capital Territory define more general offences for operating vessels while under the influence, of alcohol. Prohibitions or restrictions on consumption of alcohol in public places exist in 78 of the 86 shires in NSW that responded: 69 councils had alcohol-free zones, 53 restricted consumption of alcohol in public parks and reserves, and 33 had prohibitions or restrictions in some aquatic environments. Conclusions/implications: Legislation restricting BACs for recreational boat operators should be adopted in all Australian States and Territories. Optimal legislation would require that all occupants of recreational boats are required to comply with prescribed BAC levels, including when vessels are at anchor. Extension of by-laws prohibiting or restricting the consumption of alcohol specifically in aquatic environments warrants consideration.

RELAÇÕES INTERPESSOAIS E ATUAÇÃO PROFISSIONAL: A VISÃO DO CONTABILISTA

Esta pesquisa tem por objetivo analisar a importância das relações e habilidades interpessoais para o contabilista em seu ambiente de trabalho. Aumenta-se a exigência na qualidade da informação e o contador evolui em seu papel como provedor, tendo que lidar com diferentes situações, agindo como um norteador para o administrador na captação de informações que mostre a situação real da empresa, as possibilidades, demandas e participação no mercado. (SÁ, 2004; MARION, 2009). Serviram de referencial teórico proposições de Iudicibus (2006); Marion (2009) e Sá (2004). Para o desenvolvimento desta dissertação adotou-se uma abordagem qualitativa de cunho exploratório com entrevistas semiestruturadas em profundidade. Constatou-se a importância que o relacionamento interpessoal ocupa nas dimensões de atuação do contador, que precisa saber o que fazer com a informação obtida, entender e colocar num formato mais adequado para os seus usuários, desta forma, as habilidades interpessoais aprimoram os relacionamentos que favorecem a qualidade das informações proporcionando aos usuários da contabilidade a visão da situação real da empresa.

O Conflito de Agência Exposto ao Efeito de Mercado: Um Estudo Empírico de Precificação de Ações da Bombril S/A

Esta dissertação apresenta um estudo exploratório que tem como objetivo a avaliação da reação do mercado frente aos problemas de agência e assimetria informacional entre os acionistas majoritários-controladores e os acionistas minoritários de uma empresa brasileira de capital aberto, no tocante ao valor das suas ações negociadas na Bolsa de Valores de São Paulo. O estudo se propõe a investigar o impacto de precificação dessas ações promovendo a análise do seu comportamento frente à divulgação de notícias de crise e fraude da empresa por meio da mídia especializada. A metodologia adotada consiste na aplicação de estudo de eventos para identificação de retornos anormais da empresa desde a divulgação da primeira notícia selecionada, datada de maio de 2001, até a última notícia em outubro de 2005, utilizando-se de procedimentos estatísticos como a regressão linear e aplicação do teste t de student para estimar e comparar os resultados. Os dados foram obtidos por meio do banco de dados da Economática Ltda, conforme acesso realizado na Universidade de São Paulo. Para objeto de pesquisa foi selecionada a empresa Bombril S/A, por estar em evidências quanto a problemas de agência no âmbito do mercado nacional. Os resultados obtidos apontaram que o mercado reagiu significantemente aos anúncios dos conflitos selecionados, apresentando um valor de p-value <0,05 para os blocos de eventos, o que significa a rejeição da hipótese nula, constatando que a evidencia estatística dos dados testados comprova retornos anormais acumulados diferentes de zero. Entretanto, sugere-se novas pesquisas com outros parâmetros de eventos na busca de mais evidências sobre o efeito das informações no preço das ações.

Will you tolerate this? The impact of affective commitment on complaint intention and postrecovery behavior

Successful complaint management primarily depends on customers' willingness to voice their complaints and on companies' ability to adequately deal with these complaints. This article investigates the impact of one relationship characteristic in the complaint management process: affective commitment. Based on two studies, the authors investigate whether affective commitment moderates the impact of complaint barriers on complaint intention (a) and whether it moderates the link between complaint satisfaction and purchase behavior after the complaint (b). Results show that affectively committed customers exhibit higher complaint intention irrespective of the level of complaint barriers. Furthermore, affectively committed customers display little change in their postrecovery behavior, even after a service failure followed by an unsatisfactory recovery attempt. It seems that these customers are tolerant and want to help the provider improve their business. Affective commitment seems to amplify willingness to help the company by means of voicing dissatisfaction despite considerable efforts in doing so. Moreover, affective commitment buffers the negative effects of service failures on postrecovery behavior. Findings have important implications for managers. They highlight the necessity to measure customers' affective commitment. Based on that, tailored complaint systems can be designed, which help in achieving a more effective allocation of resources for customer recovery.

Models of Alternating Renewal Process at Discrete Time

We study a class of models used with success in the modelling of climatological sequences. These models are based on the notion of renewal. At first, we examine the probabilistic aspects of these models to afterwards study the estimation of their parameters and their asymptotical properties, in particular the consistence and the normality. We will discuss for applications, two particular classes of alternating renewal processes at discrete time. The first class is defined by laws of sojourn time that are translated negative binomial laws and the second class, suggested by Green is deduced from alternating renewal process in continuous time with sojourn time laws which are exponential laws with parameters α^0 and α^1 respectively.

Planning the neighbourhood economy:land-use plans and the economic potential of urban residential neighbourhoods in the Netherlands

This article investigates the relationship between zoning by-laws, as put forward in governmental land-use plans and the viability of urban residential neighbourhood economies. The Dutch planning tradition has long been characterized by strict separation of functions and top-down planning. We argue that profound changes in social and economic structures make land-use planning practices less suitable for the current policy formula of "mixed urban milieus". Although the residential neighbourhood might not be the location of large firms, it definitely attracts small ones, and facilitates starting businesses whose presence (and potential growth) can be beneficial to the city as a whole. We present a typology of spatial patterns of neighbourhood economies based on land-use plans and describe whether these are related to the distinctive economic development of the neighbourhood over the period 1999-2007. © 2013 Taylor & Francis.

Оптимизация на учителския състав в училище

Silvia Baeva - In the Ministry of Education and Science’s system it has been talked about optimization of the school network; this optimization can be carried out in different directions and be supported by laws. An important aspect in the optimization of the school network is to reduce costs and increase overall efficiency in each school. We will formulate this aspect as a problem of the multicriteria decisions making and by appropriate numbers of methods and criteria it can be transformed to the problem of unicriterion optimization. This problem is separated into two stages: 1-th stage – determining the minimum number of classes in a school under certain statutory provisions for the size of each of them; 2-th stage – the appointment of a minimum number of teachers and achievement of maximal effectiveness of teaching and acquiring of knowledge and skills by students according to certain statutory provisions for teachers’ annual norms of subjects and number of hours in a particular subject area and the salaries of teachers. The achievement of maximum overall efficiency is a priority in all schools.

A számviteli szabályozások eltérésének okairól (Causes of the differences in accounting regulations)

A számviteli szabályozások közötti eltérések oda vezethetnek, hogy ugyanarról a gazdálkodó egység, egyazon időszakáról, akár jelentősen is eltérő, és az adott szabályozási logika alapján helyes pénzügyi kimutatások készülnek. Ezek a sokszor materiális eltérések nehezen magyarázhatók, ha figyelembe vesszük azt a tényt is, hogy a különböző pénzügyi kimutatások mögött azonos gazdasági események húzódnak meg. Az eltérések a számviteli szabályozás különbségeivel magyarázhatók. A cikk feltárja, hogy a számviteli szabályozásnak milyen szintjeit lehet megkülönböztetni, és vizsgálja, hogy milyen tényezők vezettek el oda, hogy az egyes megközelítések akár markánsan eltérő megoldásokat kínálnak egy-egy adott vagyoni elem megjelenítésére és értékelésére, illetve egy tranzakció megjelenítésére. A cikk az egyes eltéréseket indukáló tényezők rendszerezése útján megkísérel deduktív úton becslést adni a számviteli harmonizáció további lehetséges irányaira. ____ Differences among the accounting regulations may lead to material dissimilarities in the financial statements prepared for the same entity and same financial year. These material differences are sometimes hard to explain, given that they shall be based on the same transactions. The differences are explained by the differences in the regulations. The paper explains the possible levels of accounting by-laws and examines – based on the relevant literature – the factors that led to different solutions for the recognition, measurement and disclosure of the same items or transactions. By structuring these factors the article tries to give possible future advances in the harmonization of such systems using a deductive approach.

Avaliação da efetividade do Programa de Alimentação do Trabalhador

This study analyzed the Worker’s Healthy Eating Program in Rio Grande do Norte state (RN) to assess its possible impact on the nutritional status of the workers benefitted. To that end, we conducted a cross-sectional observational prospective study based on a multistage stratified random sample comparing 26 small and medium-sized companies from the Manufacturing Sector (textiles, food and beverages, and nonmetallic minerals) of RN, divided into two equal groups (WFP and Non WFP). Interviews were conducted at each company by trained interviewers from Tuesday to Saturday between September and December 2014. Data were collected on the company (characterization and information regarding the program’s desired results) and workers (personal and professional information, anthropometrics, health, lifestyle and food consumed the previous day). Population estimates were calculated for RN on the characteristics of workers and the study variables. The main variable was BMI. The secondary variables were waist circumference (WC), nutritional diagnosis, calorie intake, blood pressure, metabolic variables and lifestyle indicators. The statistical method used was hierarchical mixed effects linear regression for interval variables and hierarchical mixed effects logistic regression for binary variables. The variables measured in ordinal scales were analyzed by ordinal logistic regression adjusted for correlated variables, adopting robust standard errors. The results for interval variables are presented as point estimates and their 95% confidence intervals; and as odds-ratios and their 95% confidence intervals for binary variables. The Fisher’s exact and Student’s t-tests were used for simple comparisons between proportions and means, respectively. Differences were considered statistically significant at p<0.05. A total of 1069 workers were interviewed, of which 541 were from the WFP group and 528 from the Non WFP group. Subjects were predominantly males and average age was 34.5 years. Significant intergroup differences were observed for schooling level, income above 1 MW (minimum wage) and specific training for their position at the company. The results indicated a significant difference between the BMI of workers benefitted, which was on average 0.989 kg/m2 higher than the BMI of workers from the Non WFP group (p=0.002); and between the WC, with the waist circumference of WFP group workers an average of 1.528 cm larger (p<0.05). Higher prevalence of overweight and obesity (p<0.001) and cardiovascular risk (p=0.038) were recorded in the WFP group. Tests on the possible effect of the WFP on health (blood pressure and metabolic indicators) and lifestyle indicators (smoking, alcohol consumption and exercise) were not significant. With respect to worker’s diets, differences were significant for consumption of saturated fat (lunch and daily intake), salt (lunch, other meals and daily intake) and proteins (other meals and daily intake), with higher consumption of these nutrients in the WFP group. The study showed a possible positive impact of the WFP on nutritional status (BMI and WC) among the workers benefitted. No possible effects of the program were observed for the lifestyle indicators studied. Workers benefitted consumed less salt, saturated fat and protein. The relevance of the WFP is recognized for this portion of society and it is understood that, if the program can reach and impact those involved, the development of educational initiatives aimed at nutritional and food safety may also exert a positive influence.