869 resultados para auditing and legal fees
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[EN] The concept of sustainability when referring to food production rests, in general, on 3 main aspects: 1) respect for the environment; 2) economic and social benefits for all involved in production; and 3) production of sufficient quantity of quality food at an accessible price. In this contribution we focus on the main aspects of the traditional sheep's milk and cheese production (under the Denomination of Origin Idiazabal Cheese) in the Basque Country that contribute primarily to its sustainability. It is based on the local latxa or carranzana breeds of sheep, adapted to the mountainous terrain. The sheepherder takes advantage of local resources to reduce management costs by combining indoor dry forage and concentrates with outdoor grazing throughout lactation, according to local pasture availability, and thus avoiding having to buy large amounts of feed. This system facilitates recycling of manure, fertilising pastures and forest at the same time. Use of local breeds helps maintain biodiversity of sheep breeds. Cheese is produced industrially (44.5% of the total cheese produced in 2008) from milk of many flocks, or artisanally (38.3%) by the sheepherders with the milk from their own flocks. Transforming their own milk into cheese is advantageous for the following reasons: 1) higher economic returns as compared to selling the milk to cheese factories because cheese price directly sold to consumers is more competitive than industrial cheese sold in supermarkets; 2) increases the value of women's work (over 80% of the cheese makers are women) in the community and their self-esteem; 3) it creates rural jobs and contributes to rural development; 4) we have demonstrated both with experimental and commercial flocks that part-time grazing allows the sheepherder to obtain high yields of milk, and cheese, of high nutritional and functional quality. Currently a less sustainable, intensive sheep's milk production with foreign, imported breeds kept indoors constantly is gaining favour among milk producers because of its perceived higher economic profitability.
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Poster presented at the 7th European Academy of Forensic Science Conference. Prague, 6-11 September 2015
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Purpose – The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the two largest transnational gold-mining companies in Tanzania in order to draw attention to the role played by local government regulations and advocacy and campaigning by nationally organised non-governmental organisations (NGOs) with respect to promoting corporate social reporting practices. Design/methodology/approach – The paper takes a political economy perspective to consider the serious implications of the neo-liberal ideologies of the global capitalist economy, as manifested in Tanzania’s regulatory framework and in NGO activism, for the corporate disclosure, accountability and responsibility of transnational companies (TNCs). A qualitative field case study methodology is adopted to locate the largely unfamiliar issues of CSR in the Tanzanian mining sector within a more familiar literature on social accounting. Data for the case study were obtained from interviews and from analysis of documents such as annual reports, social responsibility reports, newspapers, NGO reports and other publicly available documents. Findings – Analysis of interviews, press clips and NGO reports draws attention to social and environmental problems in the Tanzanian mining sector, which are arguably linked to the manifestation of the broader crisis of neo-liberal agendas. While these issues have serious impacts on local populations in the mining areas, they often remain invisible in mining companies’ social disclosures. Increasing evidence of social and environmental ills raises serious questions about the effectiveness of the regulatory frameworks, as well as the roles played by NGOs and other pressure groups in Tanzania. Practical implications – By empowering local NGOs through educational, capacity building, technological and other support, NGOs’ advocacy, campaigning and networking with other civil society groups can play a pivotal role in encouraging corporations, especially TNCs, to adopt more socially and environmentally responsible business practices and to adhere to international and local standards, which in turn may help to improve the lives of many poor people living in developing countries in general, and Tanzania in particular. Originality/value – This paper contributes insights from gold-mining activities in Tanzania to the existing literature on CSR in the mining sector. It also contributes to political economy theory by locating CSR reporting within the socio-political and regulatory context in which mining operations take place in Tanzania. It is argued that, for CSR reporting to be effective, robust regulations and enforcement and stronger political pressure must be put in place.
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This article presents some of the findings of research on issues surrounding teaching terrorism and political violence at UK higher education institutions. It reports the results of a survey of UK institutions of higher education on their responses to government and other pressures in relation to terrorism. The data show a minority of universities have developed systems, policies or procedures for ‘preventing violent extremism’, while a significant number have developed close cooperation and collaboration with state counterterrorism policies raising potential issues of academic freedom. This article then examines three high-profile cases – incidents where universities, lecturers and students have come under political and legal pressures over the content of terrorism courses or accusations of ‘radicalisation’ on campus. It suggests that these pressures can be and sometimes are resisted, but that they have on occasion effectively narrowed the scope of academic freedom in practise with the danger that a further chilling effect follows in their wake.
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Understanding confinement and its complex workings between individuals and society has been the stated aim of carceral geography and wider studies on detention. This project contributes ethnographic insights from multiple sites of incarceration, working with an under-researched group within confined populations. Focussing on young female detainees in Scotland, this project seeks to understand their experiences of different types of ‘closed’ space. Secure care, prison and closed psychiatric facilities all impact on the complex geographies of these young women’s lives. The fluid but always situated relations of control and care provide the backdrop for their journeys in/out and beyond institutional spaces. Understanding institutional journeys with reference to age and gender allows an insight into the highly mobile, often precarious, and unfamiliar lives of these young women who live on the margins. This thesis employs a mixed-method qualitative approach and explores what Goffman calls the ‘tissue and fabric’ of detention as a complex multi-institutional practice. In order to be able to understand the young women’s gendered, emotional and often repetitive experiences of confinement, analysis of the constitution of ‘closed space’ represents a first step for inquiry. The underlying nature of inner regimes, rules and discipline in closed spaces, provide the background on which confinement is lived, perceived and processed. The second part of the analysis is the exploration of individual experiences ‘on the inside’, ranging from young women’s views on entering a closed institution, the ways in which they adapt or resist the regime, and how they cope with embodied aspects of detention. The third and final step considers the wider context of incarceration by recovering the young women’s journeys through different types of institutional spaces and beyond. The exploration of these journeys challenges and re-develops understandings of mobility and inertia by engaging the relative power of carceral archipelagos and the figure of femina sacra. This project sits comfortably within the field of carceral geography while also pushing at its boundaries. On a conceptual level, a re-engagement with Goffman’s micro-analysis challenges current carceral-geographic theory development. Perhaps more importantly, this project pushes for an engagement with different institutions under the umbrella of carceral geography, thus creating new dialogues on issues like ‘care’ and ‘control’. Finally, an engagement with young women addresses an under-represented population within carceral geography in ways that raise distinctly problematic concerns for academic research and penal policy. Overall, this project aims to show the value of fine grained micro-level research in institutional geographies for extending thinking and understanding about society’s responses to a group of people who live on the margins of social and legal norms.
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Aim: The purpose of this study was to define nursing interventions for patients with venous, arterial or mixed leg ulcers. Methodology: A survey was conducted in EBSCO (CINAHL Plus with Full Text, MEDLINE with Full Text), MedicLatina, Academic Search Complete, with full text articles, published between 2008/01/01 and 2015/01/31, with the following keywords: [(MM "leg ulcer") OR (wound care) OR (wound healing)] AND [(nursing) OR (nursing assessment) OR (nursing intervention)]. Results: The different leg ulcer etiologies require different therapeutic approach to prevention and treatment. Predictive factors were identified associated with healing: patient-centred care, interpersonal relationship, pain control, control of the exudate, education for health self-management, self-care, therapeutic compliance, implementation of guidelines, auditing and feedback on the practices. Conclusion: Evidence-based practice helps to improve efficiency, safety and quality of nursing care directed to people with leg ulcers or at risk of developing this type of wounds.
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Abstract Aim: To identify nursing interventions aimed at persons with venous, arterial or mixed leg ulcers. Methodology: Carried out research in the EBSCO search engine: CINAHL Plus with Full Text, MEDLINE with Full Text, MedicLatina, Academic Search Complete, sought full text articles, published between 2008/01/01 and 2015/01/31, with the following keywords [(MM "leg ulcer") OR (wound care) OR (wound healing)] AND [(nursing) OR (nursing assessment) OR (nursing intervention)], filtered through initial question in PI[C]O format. Results: The different etiologies of leg ulcer require a specific therapeutic and prophylactic approach. Factors that promote healing were identified: individualization of care, interpersonal relationship, pain control, control of the exudate, education for health self-management, self-care, therapeutic adherence, implementation of guidelines of good practice and auditing and feedback of the practices. Conclusion: Person-centred care and practices based on evidence improves health results in prevention and treatment of leg ulcers.
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This dissertation consists of three papers. The first paper "Managing the Workload: an Experiment on Individual Decision Making and Performance" experimentally investigates how decision-making in workload management affects individual performance. I designed a laboratory experiment in order to exogenously manipulate the schedule of work faced by each subject and to identify its impact on final performance. Through the mouse click-tracking technique, I also collected interesting behavioral measures on organizational skills. I found that a non-negligible share of individuals performs better under externally imposed schedules than in the unconstrained case. However, such constraints are detrimental for those good in self-organizing. The second chapter, "On the allocation of effort with multiple tasks and piecewise monotonic hazard function", tests the optimality of a scheduling model, proposed in a different literature, for the decisional problem faced in the experiment. Under specific assumptions, I find that such model identifies what would be the optimal scheduling of the tasks in the Admission Test. The third paper "The Effects of Scholarships and Tuition Fees Discounts on Students' Performances: Which Monetary Incentives work Better?" explores how different levels of monetary incentives affect the achievement of students in tertiary education. I used a Regression Discontinuity Design to exploit the assignment of different monetary incentives, to study the effects of such liquidity provision on performance outcomes, ceteris paribus. The results show that a monetary increase in the scholarships generates no effect on performance since the achievements of the recipients are all centered near the requirements for non-returning the benefit. Secondly, students, who are actually paying some share of the total cost of college attendance, surprisingly, perform better than those whose cost is completely subsidized. A lower benefit, relatively to a higher aid, it motivates students to finish early and not to suffer the extra cost of a delayed graduation.
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My research aims at identifying the role cultural-ethnic traits play in marriage choices and at uncovering the implications of marital sorting on consequent intra-household decisions. From different perspectives, this thesis focuses on intermarriages, within the Italian marriage market. In the first chapter, I explore the role of ethnic endogamy on marital instability. I document the existence of a positive differential in marital instability of interethnic marriages compared to homogeneous ones and I demonstrate that genetic and ethnolinguistic measures of cultural diversity are informative about the incidence of marital dissolution. The second chapter investigates a novel channel, which explains the differential in household stability and investments across family types: cultural socialization of children. I propose a marital matching model along cultural-ethnic lines, to study the process of family formation and intra-household decision making in a context where ethnic differences between spouses potentially matter both in terms of preferences and technologies for household production. The observed intermarriage, fertility, separation and socialization rates are in line with theoretical predictions and they are consistent with strong preferences of parents toward cultural socialization of children to their own ethnic identity. In the third chapter, I propose and estimate a marital matching model along ethnic lines. I argue that gains to intermarriage depend on both cultural preferences and legal status motives. Taking advantage of the exogenous EU enlargements to East European countries in 2004 and 2007, I show that gains to intermarriage of East European migrants significantly decrease in response to the acquisition of the legal status. The final chapter aims to understand whether judicial decisions respond to the ethnic identity of spouses and what incentives those judgments are guided, by looking at separation and divorce sentences. Studying the legal custody assignment of children, I document a significant differential interacting mothers’ ethnicities with the family type.
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Changing or creating an organisation means creating a new process. Each process involves many risks that need to be identified and managed. The main risks considered here are procedural and legal risks. The former are related to the risks of errors that may occur during processes, while the latter are related to the compliance of processes with regulations. Managing the risks implies proposing changes to the processes that allow the desired result: an optimised process. In order to manage a company and optimise it in the best possible way, not only should the organisational aspect, risk management and legal compliance be taken into account, but it is important that they are all analysed simultaneously with the aim of finding the right balance that satisfies them all. This is the aim of this thesis, to provide methods and tools to balance these three characteristics, and to enable this type of optimisation, ICT support is used. This work isn’t a thesis in computer science or law, but rather an interdisciplinary thesis. Most of the work done so far is vertical and in a specific domain. The particularity and aim of this thesis is not to carry out an in-depth analysis of a particular aspect, but rather to combine several important aspects, normally analysed separately, which however have an impact and influence each other. In order to carry out this kind of interdisciplinary analysis, the knowledge base of both areas was involved and the combination and collaboration of different experts in the various fields was necessary. Although the methodology described is generic and can be applied to all sectors, the case study considered is a new type of healthcare service that allows patients in acute disease to be hospitalised to their home. This provide the possibility to perform experiments using real hospital database.
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This thesis is about the smart home, a connected ambience that will help consumers to live a more environmentally sustainable life and will help vulnerable categories of consumers to live a more autonomous life, thanks to the pervasive use of the Internet of Things (IoT) technology. In particular, civil liability for the malfunctioning of the smart home is the filter through which the research is carried out. I analyse whether the actual legal liability rules are ready or not to adapt to this new connected environment, such as the IoT-powered smart home. Through careful mapping of the technical and legal state of the art, the thesis argues that the EU rules on product liability contained in the Product Liability Directive (PLD) will apply consistently to these objects. This holds true even if at the time of the drafting of the thesis, the proposal on the update of the PLD had not been published yet. Through the analysis of past PLD cases, new American products liability case-law on domestic IoT objects and the latest legal scholarship’s contributions and policy inputs it was possible to anticipate some of the contents of the newly published EU PLD Update proposal.
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This thesis investigates the legal, ethical, technical, and psychological issues of general data processing and artificial intelligence practices and the explainability of AI systems. It consists of two main parts. In the initial section, we provide a comprehensive overview of the big data processing ecosystem and the main challenges we face today. We then evaluate the GDPR’s data privacy framework in the European Union. The Trustworthy AI Framework proposed by the EU’s High-Level Expert Group on AI (AI HLEG) is examined in detail. The ethical principles for the foundation and realization of Trustworthy AI are analyzed along with the assessment list prepared by the AI HLEG. Then, we list the main big data challenges the European researchers and institutions identified and provide a literature review on the technical and organizational measures to address these challenges. A quantitative analysis is conducted on the identified big data challenges and the measures to address them, which leads to practical recommendations for better data processing and AI practices in the EU. In the subsequent part, we concentrate on the explainability of AI systems. We clarify the terminology and list the goals aimed at the explainability of AI systems. We identify the reasons for the explainability-accuracy trade-off and how we can address it. We conduct a comparative cognitive analysis between human reasoning and machine-generated explanations with the aim of understanding how explainable AI can contribute to human reasoning. We then focus on the technical and legal responses to remedy the explainability problem. In this part, GDPR’s right to explanation framework and safeguards are analyzed in-depth with their contribution to the realization of Trustworthy AI. Then, we analyze the explanation techniques applicable at different stages of machine learning and propose several recommendations in chronological order to develop GDPR-compliant and Trustworthy XAI systems.
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This thesis investigates how individuals can develop, exercise, and maintain autonomy and freedom in the presence of information technology. It is particularly interested in how information technology can impose autonomy constraints. The first part identifies a problem with current autonomy discourse: There is no agreed upon object of reference when bemoaning loss of or risk to an individual’s autonomy. Here, thesis introduces a pragmatic conceptual framework to classify autonomy constraints. In essence, the proposed framework divides autonomy in three categories: intrinsic autonomy, relational autonomy and informational autonomy. The second part of the thesis investigates the role of information technology in enabling and facilitating autonomy constraints. The analysis identifies eleven characteristics of information technology, as it is embedded in society, so-called vectors of influence, that constitute risk to an individual’s autonomy in a substantial way. These vectors are assigned to three sets that correspond to the general sphere of the information transfer process to which they can be attributed to, namely domain-specific vectors, agent-specific vectors and information recipient-specific vectors. The third part of the thesis investigates selected ethical and legal implications of autonomy constraints imposed by information technology. It shows the utility of the theoretical frameworks introduced earlier in the thesis when conducting an ethical analysis of autonomy-constraining technology. It also traces the concept of autonomy in the European Data Lawsand investigates the impact of cultural embeddings of individuals on efforts to safeguard autonomy, showing intercultural flashpoints of autonomy differences. In view of this, the thesis approaches the exercise and constraint of autonomy in presence of information technology systems holistically. It contributes to establish a common understanding of (intuitive) terminology and concepts, connects this to current phenomena arising out of ever-increasing interconnectivity and computational power and helps operationalize the protection of autonomy through application of the proposed frameworks.
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Drawing on ethnographic data collected in Italian courts and prosecution offices, this dissertation offers new perspectives on legal decision-making by highlighting the importance of emotions for constructing and evaluating legal narratives. Focusing on criminal cases, it describes and dissects how judges and prosecutors use emotions in reflection and action tied to lay narratives and legal constraints. The analysis shows that legal professionals engage in different types of emotional dynamics when dealing with stories; first, they develop gut feelings, which are either endorsed or kept at distance by means of emotional reflexivity, to comply with legal ideals of objectivity and impartiality. Second, empathy emerges as a crucial tool to direct the interaction with lay people and to interpret legal prerequisites, such as credibility, and intent. Finally, the dissertation shows that lay stories lead legal professionals to become passionate and committed towards the correct application of the law, the restoration of the moral order, and the achievement of justice. In light of the empirical findings, this thesis strives to develop a theoretical understanding of legal decision-making as narrative work that includes emotional dynamics consistent with rational, objective action.
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Universidade Estadual de Campinas . Faculdade de Educação Física