940 resultados para voluntary partnerships


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This Doctoral dissertation presents findings of a research study exploring the nature of the interactions between early childhood educators and parents as they reflect a framework of partnership centred on mutuality, trust, reciprocity and shared decision making. Examining the nature of the relationships. In examining the interactions , the study found that while mutuality, trust and reciprocity were evident in the interactions between the parents and the educators, shared decision making, where parents were mutual partners in the decision making around their child, was not evident.

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Purpose – The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most important segments of the corporate annual report.
Design/methodology/approach – The annual reports of Indian and New Zealand companies from 2001 to 2005 were selected to investigate the extent and nature of information disclosure in their chairperson's report. “Content analysis” is the main methodological orientation of the paper.
Findings – The paper argues that, contrary to propositions based on Hofstede's cultural framework, Indian companies provide more disclosure in their chairperson's report than their New Zealand counterparts. This leads to the conclusion that voluntary disclosure, more generally, is a complex phenomenon and cultural variables alone may not be sufficient predictors of the voluntary disclosure practices of a country.
Originality/value – Using India and New Zealand, two countries with significant cultural differences, according to Hofstede's typology, the paper extends the literature by focusing on the chairperson's report, a more recent accounting phenomenon which is gaining popularity across the globe.

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White noise occurs in the thinking, decision making and communication of dominant Settler cultures. It inhibits clear reception of messages, somewhat like the indistinct, fuzzy static of an un-tuned radio. As much a systemic issue as an individual one, it results from assumed privilege and lack of knowledge of worldviews other than the dominant. Until white noise is acknowledged, development of partnerships between Indigenous and non-Indigenous groups is likely to be limited by having to continually start at a point of inequality where nonIndigenous gaps in knowledge and understanding remain unrecognised. This paper/workshop considers challenges encountered while researching experiences of Aboriginal education in Western Australian prisons. Each pressure point occurred where the dominant world view prevailed without question. Discussion will focus on the specific pressure points of ethics approval, project development, informed consent and application of outcomes and findings. The paper asks the questions ‘Who decides what stories are created at these pressure points? What informs those stories?’ As individuals, we might not be able to crash through the white noise barrier but we can chip away and be transparent about its existence with the goal of eventually moving faster than the speed of white (noise).

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OBJECTIVE: To present the interpreted experiences of midwives who choose to work with pregnant women who also use illicit drugs. DESIGN: Twelve (n=12) Australian midwives were interviewed. Each interview was audio-taped, de-identified and transcribed. The interviews were analysed using a systematic, thematic analysis approach informed by Heideggarian hermeneutic phenomenology. FINDINGS: Three themes identified from the data that encapsulate the experience were establishing partnerships, making a difference, and letting go and redefining practice. The interpretations of establishing partnerships which includes engagement, genuine regard and compassion, with a subtheme courting the system are presented in this paper. The midwives' experiences were both positive and negative, as they were rewarded and challenged by the needs of women who use illicit drugs and the systems in which they worked. CONCLUSION: The midwives in this study found that establishing partnerships was essential to their work. They appraised their experience of working with pregnant women who used illicit drugs and found strategies that attempted to meet the needs of the women, the system and themselves. The participants revealed that to support women and families who use illicit drugs in their community, partnerships must be based on deep respect and trust. Significant components engagement, genuine regard and compassion that are central to midwifery partnerships require revisiting to address the needs of this vulnerable population of women.

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Using Korean listed firms subject to the auditor "designation rule", this paper shows that (1) firms that switch auditors exhibit lower stock liquidity than firms that do not switch auditors, and (2) the negative liquidity effect of auditor switches is concentrated in firms that switch to low-quality auditors. Meanwhile, firms that switch auditors under the auditor designation system do not exhibit lower stock liquidity, consistent with audit designation mitigating the concerns about audit quality deterioration around auditor changes. Furthermore, we find that foreign ownership has a mitigating impact on the negative relation between auditor switches and stock liquidity, suggesting that investors are less concerned about auditor switches when an alternative monitoring mechanism exists.

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When a muscle contracts it produces vibrations. The origin of these vibrations is not known in detail. The purpose of this study was to determine the mechanism associated with muscle vibrations. Mechanisms which have been proposed in the literature were described as theories (cross-bridge cycling, vibrating string and unfused motor unit theories). Specific predictions were derived from each theory, and tested in three conceptually different studies. In the first study, the influence of recruitment strategies of motor units (MUs) on the vibromyographic (VMG) signal was studied in the in-situ cat soleus using electrical stimulation of the soleus nerve. VMG signals increased with increasing recruitment and decreased with increasing firing rates of MUs. Similar results were obtained for the human rectus femoris (RF) muscle using percutaneous electrical stimulation of the femoral nerve. The influence of MU activation on muscle vibrations was studied in RF by analyzing VMG signals at different percentages (0-100%) of the maximal voluntary contraction (MVC). In our second study, we tested the effects of changing the material properties of the in-situ cat soleus (through muscle length changes) on the VMG signal. The magnitude of the VMG signal was higher for intermediate muscle lengths compared to the longest and the shortest muscle lengths. The decreased magnitude of the VMG signal at the longest and at the shortest muscle lengths was associated with increased passive stiffness and with decreased force transients during unfused contractions, respectively. In the third study, the effect of fatigue on muscle vibrations was studied in human RF and vastus lateralis (VL) musc1es during isometric voluntary contractions at a leveI of 70% MVC. A decrease in the VMG signal magnitude was observed in RF (presumably due to derecruitment of MUs) and an increase in VL (probably related to the enhancement of physiological tremor, which may have occurred predorninantly in a mediolateral direction) with fatigue. The unfused MU theory, which is based on the idea that force transients produced by MUs during unfused tetanic contraction is the mechanism for muscle vibrations, was supported by the results obtained in the above three studies.

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New emerging international dynamics introduce a global poly-axiological polycentric disorder which undermines the tradition of a unique global legal order in international law. Modern Era was characterized by Western European civilizational model – from which human rights is a byproduct. This consensus had its legitimacy tested by XXst century’s scenario – and the ‘BRICS factor/actor’ is a symptom of this reality. Its empowerment in world politics lead to the rise of distinct groups of States/civilizations provided with different legal, political, economic and social traditions – promoting an unexpected uprise of otherness in international legal order and inviting it to a complete and unforeseeable reframing process. Beyond Washington or Brussels Consensus, other custom-originated discourses (Brasília, Moscow, New Delhi, Peking or Cape Town Consensus, among other unfolded possibilities) will probably henceforth attempt shaping international law in present global legal disorder.

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This article first presents an econometric study suggesting that intergovernmental transfers to Brazilian municipalities are strongly partisan motivated. In light of that stylized fact, it develops an extension to Rogoff (1990)’s model to analyze the effect of partisan motivated transfers into sub-national electoral and fiscal equilibria. The main finding is that important partisan transfers may undo the positive selection aspect of political budget cycles. Indeed, partisan transfers may, on one hand, eliminate the political budget cycle, solving a moral hazard problem, but, on the other hand, they may retain an incompetent incumbent in office, bringing about an adverse selection problem.

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In order to adapt to new markets, the coffee supply chain has gone through numerous changes during the last years, which led to the creation of the voluntary standard systems. Adopting a Voluntary Standard System (VSS) consists of becoming a member of a certifier or verifier, in which an independent third party sets specific criteria to ensure a product complies with standards. Yet, the segment is still relatively new and raises some doubts about the economic and financial advantages of investing in sustainability-related certification. This study analyzes the perception of coffee producers about VSS – whether it brings economic benefits. The literature review covers various VSS in the coffee sector, the brief history of the commodity in Brazil, as well as the description of the supply chain. Certified and non-certified producers in the States of Sao Paulo and Minas Gerais, answered questionnaires to indicate the perceived advantages of certification. The results show that, despite some added value that certification can bestow, the quality is what really matter, since it allows producers to sell the product at higher prices and to gain advantage over competitors.

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A crescente expectativa dos vários stakeholders, bem como as diferentes partes interessadas nas áreas de atuação de várias empresas, recentemente tem levado diversas corporações a se envolverem em iniciativas que visam o desenvolvimento social e a erradicação da pobreza. Porém, apesar das inúmeras tentativas, resultados convincentes ainda não foram produzidos, mantendo a separação entre os indivíduos que vivem na base da pirâmide económica e aqueles pertencentes às camadas mais elevadas quase inalterada. Consequentemente alguns estudiosos criticaram a falta de contextualização das práticas de gestão existentes, atribuindo o mesmo à forte influência das ideologias ocidentais, que impedem que as iniciativas sociais se adaptem às necessidades dos diferentes contextos geopolíticos. Por meio da análise de um conjunto de iniciativas sociais da Coca-Cola Brasil ("Projetos Coletivo") implementadas em várias comunidades brasileiras, o presente estudo mostra como Coca-Cola Brasil tentou produzir, em colaboração com os ONG locais, um tipo de "tecnologia social" universal, que poderia ser facilmente adaptada a diferentes contextos, acelerando o processo de implementação das iniciativas sociais e ampliando o seu impacto.

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This study aimed to investigate the influence of calf genetic group on the performance of Nellore lactating cows. The variables studied included milk ingestion, pasture intake, calf weight gain and cow body weight. A total of 13 Nellore calves and 8 crossbred Simental x Nellore calves were used, all born from Nellore mothers. During the experimental period of 210 days, calves were weighted at birth and at 30-day intervals, whereas cows were weighed every 14 days. Milk intake was estimated using the weigh-suckle-weigh method. Pasture intake was determined 6, 12, and 24 weeks after birth by using chromic oxide as an external marker and indigestible acid detergent fiber as an internal marker. Average weight of crossbred calves was 10.1 kg and their milk intake was 0.42 kg higher than in purebred calves. There was no difference, however, in pasture intake between genetic groups. In Nellore cows, body weight and pasture consumption (9.2 kg of DM/cow/day) were not influenced by calf heterosis.

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This study aimed to investigate the influence of calf genetic group on the performance of Nellore lactating cows. The variables studied included milk ingestion, pasture intake, calf weight gain and cow body weight. A total of 13 Nellore calves and 8 crossbred Simental × Nellore calves were used, all born from Nellore mothers. During the experimental period of 210 days, calves were weighted at birth and at 30-day intervals, whereas cows were weighed every 14 days. Milk intake was estimated using the weigh-suckle-weigh method. Pasture intake was determined 6, 12, and 24 weeks after birth by using chromic oxide as an external marker and indigestible acid detergent fiber as an internal marker. Average weight of crossbred calves was 10.1 kg and their milk intake was 0.42 kg higher than in purebred calves. There was no difference, however, in pasture intake between genetic groups. In Nellore cows, body weight and pasture consumption (9.2 kg of DM/cow/day) were not influenced by calf heterosis.