«The Broken Years»: War Crimes and the laws of war under the impact of the First World War

When the First World War began, the international co-operation of legal academics, which had been a characteristic of the late 19th and early 20th century came to a halt. In the context of the atrocities in Belgium as well as Serbia academics on both sides became involved in the propaganda campaigns of the belligerents on both sides. Not many of them were able to divest themselves. The presentation will claim that as a consequence the time between the First World War and the beginning of the Second can be characterized as «Broken Years» not only in regard to war veterans (Gammage 1974), but also in regard to the international academic discourse on issues of war crimes and the laws of war. This shall be substantiated by a look at academic activities in the interwar period within the International Law Association, the Institut de Droit International, the Interparliamentary Union, the Association Internationale de Droit Pénal and the Internationale Kriminalistische Vereinigung.

Implementing the Global Plan of Action on workers' health: Components to protect health care workers

Health care workers are at risk for percutaneous injuries and infection with blood born pathogens due to needle stick injuries with contaminated needles. The most common pathogens transmitted are hepatitis B, and C and HIV/AIDS. According to the WHO Global Plan of Action (GPA) a large gap exist between and within countries with regards to the health status of workers and their exposure to occupational risk. Less than 15% of the world's work forces have access to occupational health services despite the availability of effective interventions that can prevent occupational hazards, or protect and promote health in the workplace. The 2006 World Health Report declared that there is a global crisis in the health care work force. 1 in 400 of the world's health care workers work in Sub-Saharan Africa. 1 in 3 work in the U.S or Canada. The shortage of health care workers is worst in Southeast Asia and Sub-Saharan Africa. These countries have the highest burden of exposure to contaminated sharps. They rarely, if ever monitor the exposure or health impact of occupational ailments and injuries on workers. Many injuries are unreported. Occupational health services in the developing world are virtually non existent. Many health care workers leave their home countries and go to work in other countries where the working conditions, occupational services included, are better. The inability of countries to provide the necessary numbers of health care workers to provide a high level of health coverage is a threat to national and international public health security. Immunizing health care workers against hepatitis B and providing them PEP, PPE, education and safety training is an essential part of increasing and maintaining the numbers of health care workers in the critical shortage areas. ^

Factors Underlying the Formation of Industrial Clusters in Japan and Industrial Cluster Policy: A Quantitative Survey

The purpose of this report is to use information provided by a questionnaire survey to analyze the factors and processes underlying the formation of industrial clusters in Japan. The study, based on questionnaire surveys, forms part of an "Industrial Cluster Project". The Japanese government has implemented policies for industrial clusters so as to enable Japanese industries to maintain competitive power in global markets, and to aid the self-sufficient expansion of local industries. The government's project goes under the heading "Industry Agglomeration for the Recovery of Local Industries with respect to so-called "Industry Clusters." The authors aim to identify what expectations are held of government by the enterprises that make up industrial clusters. As part of our investigation, we used the results of a survey conducted by UNDP in 2004. Tsuji's study, published by the Osaka School of International Public Policy, surveyed 1198 small or medium sized manufacturing companies located in O ward, Tokyo and Higashi Osaka city, Osaka prefecture. The outcome of the present study, together with data from Tsuji's work on IT usage by SMEs in Japan, is meant to form the basis for policy design and implementation.

国際公共財としての感染症対策

HIV/AIDS、SARS、鳥インフルエンザといった新興感染症、薬剤耐性を持った病原体の出現によって問題が深刻化している結核、マラリア等再興感染症への関心が世界で高まっている。感染症の予防や治療はそれを個人に施すことのプラスの効果が国境を超えてスピル・オーバーすることが多く、国際公共財としての性質を持っている。また、新薬・ワクチンの成分・製法に関する情報および、感染症の流行に関する情報は典型的な公共財であり、誰しもがフリー・ライドするインセンティブを持っている。したがって、これら公共財の過少供給の問題を解決するためには国際的な協調行動が必要である。 　世界の感染症対策は、感染がより大規模に広まっている発展途上国を中心としたものにならざるを得ない。現在これをリードしているのはアメリカであり、日本はWHOへの出資については存在感を示しているものの、それ以外の機関への出資や二国間協力の面において、少なくとも今現在においては貢献度が大きいと見られていない。また、新薬・ワクチン開発については日本の財政的な面での貢献は全く目立たない。 　国際的な感染症対策に関する日本の印象を高めるためには、沖縄感染症イニシアティブの際になされたような形で金銭的貢献度を再び高める、あるいは、国際的に必要と考えられているものの他国が協力を決めていない分野への貢献をいち早く宣言する、等の対応が考えられる。

La rehabilitación de construcciones militares para uso hotelero: la red de Paradores de Turismo, (1928-2012)

Fundamento de la tesis: Al comienzo del siglo XX, el interés por el turismo unido a la necesidad de restaurar un abundante patrimonio histórico, posibilitó en España que los poderes públicos se embarcaran en una singular experiencia: la creación de una infraestructura hotelera a partir de la rehabilitación de edificios históricos. La preservación, mantenimiento e incluso rentabilidad de una gran parte del patrimonio español se haría efectiva a través de la innovadora fórmula patrimonio‐turismo, cuya máxima expresión se materializó en la Red de Paradores desde su fundación en la segunda década del siglo pasado hasta nuestros días. Sorprendentemente, este tema no ha sido todavía investigado en su vertiente arquitectónica pese a que España ha sido pionera y modelo en la cuestión de la hotelería pública. Este trabajo aborda el estudio del caso más significativo de todos los edificios de la red, en tanto que el patrimonio que ha servido de base a los fines hoteleros del Estado ha contado con un total de seis tipos arquitectónicos a lo largo de su historia, dentro de los cuales la arquitectura militar despunta con su mayoritaria presencia dentro del contexto de los edificios históricos de la red. El carácter arquetípico de los castillos y fortalezas, arraigado en el inconsciente colectivo, les hizo especialmente atractivos como alojamiento turístico al permitir evocar la remota época medieval, pese a ser el tipo arquitectónico más comprometido para la rehabilitación hotelera. El estudio de las intervenciones operadas en estos inmuebles se revela de forma clara como escaparate de los distintos criterios de intervención patrimonial que se han sucedido en el siglo XX, hasta enlazar con la perspectiva interdisciplinar actual. La tesis abarca en, primer lugar, diferentes aspectos generales relativos al promotor hotelero, la hotelería pública de ámbito nacional e internacional, y la caracterización de los inmuebles de la red estatal española, desde el punto de vista hotelero y arquitectónico, entendida esta última en sus tres escalas de influencia: la arquitectónica, la urbana o paisajística, y la del interiorismo. Se analiza en segundo término la arquitectura militar dentro del contexto de la Red de Paradores, desde la consideración de su transformación hotelera, para lo cual ha sido necesario realizar una clasificación propia, que abarca tanto edificios que respondieron a una estructura de cuartel, como castillos‐palacio, o fortalezas que habían servido a los fines de una orden religiosa militar, además de considerarse las intervenciones en recintos históricos de carácter militar, donde se hacía obligatorio construir de nueva planta. En tercer y último lugar, se analiza a lo largo de las distintas etapas del organismo turístico las rehabilitaciones realizadas en estas construcciones militares, a la vez que se tienen en cuenta las intervenciones en los restantes edificios históricos, para evitar la descontextualización. Este recorrido comienza con la promoción de los dos primeros paradores a cargo del Comisario Regio, el marqués de la Vega‐Inclán, que sirvieron para sentar las bases de los conceptos e ideas que habrían de desarrollarse en las siguientes décadas. Posteriormente, se desarrolló y tomó forma la red con el Patronato Nacional del Turismo, en la que las primeras intervenciones en tipos militares se tradujeron en reformas interiores de locales. La etapa clave de la red, y en particular de la arquitectura militar, tuvo lugar con el Ministerio de Información y Turismo, marcada por la “repristinación” de monumentos, tras un período preparatorio con la Dirección General del Turismo en el que lo militar había quedado de telón de fondo de otros tipos arquitectónicos. Tras el auge del Ministerio llegó el período de decadencia en el que los castillos y fortalezas desaparecieron de los intereses de las Secretarias de Turismo, hasta llegar a las inauguraciones de los novedosos establecimientos del siglo XXI y el resurgimiento del tipo militar con el parador de Lorca. Metodología empleada: Este trabajo de investigación se ha servido fundamentalmente de documentación inédita, procedente de diversos archivos, además de una muy extensa toma de datos in situ. Dentro del patrimonio analizado, los inmuebles que responden al tipo arquitectónico militar se han dividido en tres grandes grupos: inmuebles rehabilitados que entraron en funcionamiento en la red, inmuebles en proceso de transformación hotelera, e inmuebles que fueron adquiridos con fines hoteleros pero que no llegaron a rehabilitarse. Para cada uno de ellos ha sido necesario determinar en qué estado llegaron a manos de la Administración Turística, cuál fue el mecanismo a través del cual se adquirieron, en qué consistió su primera rehabilitación hotelera, y cuáles fueron las ampliaciones o reformas más significativas que se realizaron posteriormente. Estos datos se han sintetizado en fichas y se han extraído conclusiones al comparar cada unidad con el conjunto. Simultáneamente se introdujeron dos factores externos: la historia del turismo que permitió hacer una ordenación cronológica de los inmuebles según etapas, y la historia de la teoría y práctica de la intervención patrimonial en España que permitió comparar los criterios patrimoniales de la Administración competente respecto de las intervenciones de la Administración Turística, cuyo contacto se haría obligatorio a partir del Decreto, de 22 de abril de 1949, que dejaba bajo la tutela del Estado a todos los castillos y fortalezas. Aportación de la tesis: Con carácter general, la tesis centra una ordenación y sistematización completa del patrimonio inmobiliario de la red, desde el punto de vista de los tipos hoteleros y arquitectónicos, además de poner por primera vez en conexión distintos modelos de hotelería pública, para constituirse en el sustrato de futuras investigaciones. El estudio realizado se ha hecho extensivo a las distintas escalas que inciden de forma interconectada en la implantación de un parador: la arquitectónica, la urbana y la del interiorismo, hasta ahora referenciado desde la exclusiva visión arquitectónica. Se han definido las etapas de la historia de la red, no ya sólo a partir del hilo conductor de la cadena sucesiva de organismos turísticos, sino que por primera vez se hace en razón de la evolución que sufren las intervenciones patrimoniales a lo largo del tiempo, a la vez que se entra en conexión con la teoría y praxis de la restauración monumental. Con carácter particular, la arquitectura militar dentro del contexto de los paradores se destaca en el período del Ministerio, en el que se experimentaron todas las posibilidades que presentaba su rehabilitación. En este sentido se ha puesto de manifiesto en este trabajo un tipo híbrido de parador, a caballo entre la rehabilitación y la edificación de nueva planta, las dos formas básicas de establecimiento creadas en la Comisaría Regia, al que se ha denominado edificación de nueva planta en recinto histórico militar. Esta nueva caracterización se ha valorado como la forma más eficiente de implantar paradores, cuyas pautas arquitectónicas abarcaron un abanico de posibilidades: imitación de modelos arquitectónicos históricos con utilización de elementos patrimoniales prestados que dieran el valor de la historia, utilización de un lenguaje moderno, o la inspiración en la arquitectura vernácula. La amalgama de elementos, estilos e intervenciones sucesivas de ampliación fue la característica común tanto para la implantación de un parador en un edificio como en un recinto amurallado. La arquitectura militar transformada en establecimiento hotelero evidencia la vocación escenográfica de las intervenciones patrimoniales, secundada por el interiorismo, además de su aportación a la arquitectura hotelera en lo referente al confort, organización y funcionamiento de sus instalaciones. La tesis ahonda en los diversos aspectos de la rehabilitación hotelera apuntados de forma parcial por algunos autores, y pone de manifiesto la “ambientación medieval” operada en la arquitectura militar, que llegó a tener su máxima expresión con el criterio de la “unidad de estilo” del Ministerio de Información y Turismo. La rehabilitación hotelera dentro del contexto de la Red de Paradores, queda caracterizada en la tesis en relación a intervenciones en construcciones militares, cuya sistematización puede ser extrapolable a otros tipos arquitectónicos o cadenas hoteleras de titularidad pública, a partir del estudio que se ha avanzado en este trabajo. Thesis basis: At the beginning of the 20th century the interest in tourism added to the plentiful heritage in Spain enabled the authorities to embark on a singular experience: the creation of a hotel infrastructure from the restoration of historic buildings. Preservation, maintenance, and even profitability of a large part of the Spanish heritage would be effective through the innovative formula heritage-tourism. Its greatest expression materialized in the Paradores Network since its foundation in last century’s second decade to the present day. Surprisingly, this subject has not yet been investigated in its architectural aspect, even though Spain has been a pioneer and a model in the matter of public hotel business. This project tackles the study of the most significative case of all the network’s buildings, since the heritage which has served throughout history as a base for the State hotel purposes has altogether six architectural types, among which military architecture stands out with its majority presence in the context of the historical buildings of the network. The archetypal character of castles and fortresses, ingrained in the collective subconscious, made them specially attractive for tourist accommodation, as it allowed the evocation of far medieval times, despite being the most awkward architectural type for hotel restoration. The study of the interventions in these buildings clearly reveals itself as a showcase of the different criteria of heritage intervention along the 20th century, connecting to the present interdisciplinary perspective. Firstly, the thesis covers different general aspects regarding the hotel developer, the domestic and international public hotel business, and the description of the Spanish state network buildings from a hotel business and an architectural point of view, the latter from its three influence scales: architectural, urban or landscape, and interior design. Secondly, the transformation of the military architecture in the Paradores Network into hotels is analyzed. For that purpose it was necessary to create a specific classification, which included barrack-structured buildings, castle-palaces, or fortresses which served the purposes of military-religious orders. The interventions in those military historical places where new building became compulsory were also taken into consideration. Thirdly and lastly, the thesis analyses the restorations in these military constructions through the different stages of the tourist organization. In order to avoid decontextualization, interventions in other historical buildings were also considered. This route begins with the promotion of the two first Paradores by the Royal Commissioner, the marquis of Vega-Inclán, which paved the way for the concepts and ideas that were developed in the following decades. Subsequently, the network was developed and took shape with the National Tourism Board. The first interventions on military types were inside refurbishments. The Network’s key period, and in particular of its military architecture, took place with the Ministry of Information and Tourism, a time marked by the “restoration to its original state” of monuments. This stage arrived after a preparatory period with the State Tourist Office, when the military type was left as a backdrop for other architectural types. After the Ministry’s boom arrived a decline, in which castles and fortresses disappeared from the Tourist Department’s interests up to the opening of the 21st century new establishments and the resurgence of the military type with Lorca’s Parador. Methodology: The present research project has mainly used unpublished documentation from several archives and has done an extensive in situ data-gathering. Within the heritage analyzed, military buildings have been divided into three main groups: restored buildings that began to operate in the network, those in process of hotel transformation, and those acquired for hotel purposes, but which did not become restored. In each case, it has been necessary to determine the condition in which they arrived to the Tourist Administration, the procedure by which they were acquired, what their first hotel restoration consisted of, and which their subsequent most significative enlargements and alterations were. These facts have been synthesized in cards, and conclusions were drawn by comparing each unit with the whole. Simultaneously, two external factors were introduced: the history of tourism, that allowed establishing a chronological order according to different periods, and the history of Spanish heritage intervention’s theory and practice, that permitted to compare the heritage criteria from the competent Administration with those of the Tourist Administration’s interventions. Both Administrations came compulsorily into contact after the Decree of 22nd April 1949, by which all castles and fortresses became under the protection of the State. Thesis contribution: In general, the thesis focuses on a complete order and systematization of the network’s heritage buildings from the hotel and architectural types points of view, besides connecting for the first time different public hotel business models, becoming the substratum for future investigations. The study has included the different scales that impact interconnected on the establishment of a Parador: architectural, urban and interior design, only referenced to date from an architectural point of view. The Network’s history stages have been defined according to not only a consecutive series of tourist organizations, but also, and for the first time, to the evolution of heritage interventions over time, thus connecting with the theory and praxis of monumental restoration. In particular, within the Paradores, military architecture stands out in the Ministry’s period, in which all kind of restoration possibilities were explored. In this sense, the present project puts forth a hybrid type of Parador between restoration and new building, the two basic ways of establishment created in the Royal Commission, termed new building in military historic enclosure. This new characterization has been evaluated as the most efficient for establishing Paradores, whose architectonic guidelines include a wide range of possibilities: the imitation of historical architectonic models with use of borrowed heritage components that provide historical value, the use of modern language, or the inspiration in vernacular architecture. The amalgam of elements, styles and consecutive enlargement interventions was the common feature of the establishment of a Parador, both in a building or in a walled enclosure. The military architecture transformed into a hotel establishment gives proof of the scenographic vocation of heritage interventions, supported by interior design, as well as of its contribution to hotel architecture, related to its comfort, organization and the functioning of its facilities. The thesis delves into the diverse aspects of hotel restoration, partially pointed out by several authors, and puts forth the creation of a “medieval atmosphere” in military architecture, which came to its highest expression with the “unitary style” criteria of the Ministry of Information and Tourism. Hotel restoration within the context of the Paradores’ Network is defined in this thesis in relation to interventions in military constructions, whose systemization can be extrapolative to other architectural types or public hotel chains, based on the study which has been put forward in this project.

La opinión pública internacional y el Estado del Bienestar

Esta investigación efectúa una revisión de los proyectos internacionales de opinión pública que estudian, de forma comparada, las opiniones y valores relacionados con la provisión del bienestar social. Las dificultades metodológicas que plantea la comparación entre diferentes países es elevada. No obstante, de dicho estudio exploratorio se pueden extraer varias conclusiones relevantes. Así, la opinión pública entiende que la obligación de proveer de bienestar social es del gobierno y de la administración pública. No es una responsabilidad de la sociedad civil o de las organizaciones que la vertebran. El papel que se atribuye a las instituciones de caridad o del sector privado es mínimo. La reducción de la intervención del estado en el bienestar, es valorada de forma negativa en todos los países considerados. En la atención a la pobreza y la reducción de desigualdades también se atribuye el papel central al gobierno y el estado. En general, tanto los planteamientos individualistas, donde cada individuo debe resolver sus problemas por sí solo, como el planteamiento que traslada a las organizaciones de la sociedad civil la responsabilidad de la protección social, no tienen acogida en la opinión pública de los países considerados. La opinión sobre la necesidad de que el gobierno intervenga para reducir las diferencias en los ingresos, debe interpretarse en un contexto general donde la impresión más extendida afirma que la desigualdad se acentúa e incrementa en los últimos años. Una desigualdad considerada como un problema grave, e importante para la democracia en el país. En cierto sentido la desigualdad, la pobreza y la responsabilidad del gobierno para atenuar una y evitar la otra, son más que evidentes, así como su lectura desde la óptica de la legitimación democrática del sistema. Nos encontramos en una situación paradójica donde, si bien queda perfectamente claro que la responsabilidad de la lucha contra la pobreza es de los gobiernos, como veremos, en general la confianza en que estos gobiernos van a actuar e intervenir correctamente es bastante baja. La crisis iniciada en 2007 y el desmantelamiento del estado de bienestar que se efectúa en varias sociedades del sur de Europa se producen en este contexto.

High Speed Rail Passenger Profile in Sun and Beach Tourism Destinations: The Case of Alicante (Spain)

This paper aims to study and highlight the profile of the high speed rail (HSR) passenger in the case of the well-known sun and beach destination of Alicante, located in the Southeast of Spain. This region, which is directly connected with Madrid, differs from others because of its warm and sunny weather. The province is a tourist destination for both Spanish citizens and foreigners. However, the studies on the dynamics of the corridor towards Madrid and Alicante regarding HSR are quite recent and it is not possible to draw final conclusions about its impact on tourist mobility.

O registro do patrimônio cultural imaterial: as práticas do IPHAN e do IEPHA/MG

Patrimônio cultural é tudo aquilo que possui significado social e representa identidades, sendo dividido em duas principais categorias: material e imaterial. O reconhecimento deste último foi construído ao longo de um processo de maturação, ampliação de debates, legislação e ação de órgãos públicos nacionais e internacionais. No Brasil, a Constituição Federal de 1988 incorporou, ao lado do patrimônio material, as diversas formas de expressão e os modos de criar, fazer e viver, como patrimônio imaterial, adotando novos instrumentos de proteção aos bens culturais: o registro e o inventário. Entretanto, somente pelo Decreto 3.551/2000 é que o registro do imaterial foi definitivamente normatizado. Paulatinamente, ocorreu a descentralização da legislação e das políticas públicas, que passaram a ser compartilhadas por União, Estados e Municípios e, nesse sentido, um caso peculiar na gestão do patrimônio cultural ocorreu no estado de Minas Gerais, no qual o Instituto Estadual do Patrimônio Histórico e Artístico de Minas Gerais (IEPHA/MG) assumiu um valioso papel na preservação do patrimônio cultural, onde as ações municipais voltadas ao patrimônio cultural no Estado contam com repasses financeiros, via distribuição do Imposto Sobre Mercadorias e Serviços (ICMS). Esse cenário propiciou um campo para a reflexão e debate sobre o papel e a função desse órgão estadual frente às práticas de identificação, valorização e promoção do patrimônio imaterial de Minas Gerais.

The adoption of IPSASs in the Iberian Peninsula: the perspective of the standar-setters

The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.

Carotenoid content of pandanus fruit cultivars and other foods of the Republic of Kiribati

Background: Kiribati, a remote atoll island country of the Pacific, has serious problems of vitamin A deficiency (VAD). Thus, it is important to identify locally grown acceptable foods that might be promoted to alleviate this problem. Pandanus fruit (Pandanus tectorius) is a well-liked indigenous Kiribati food with many cultivars that have orange/yellow flesh, indicative of carotenoid content. Few have been previously analysed. Aim: This study was conducted to identify cultivars of pandanus and other foods that could be promoted to alleviate VAD in Kiribati. Method: Ethnography was used to select foods and assess acceptability factors. Pandanus and other foods were analysed for beta- and alpha-carotene, beta-cryptoxanthin, lutein, zeaxanthin, lycopene and total carotenoids using high-performance liquid chromatography. Results: Of the nine pandanus cultivars investigated there was a great range of provitamin A carotenoid levels (from 62 to 19 086 mu g beta-carotene/100 g), generally with higher levels in those more deeply coloured. Seven pandanus cultivars, one giant swamp taro (Cyrtosperma chamissonis) cultivar and native fig (Ficus tinctoria) had significant provitamin A carotenoid content, meeting all or half of estimated daily vitamin A requirements within normal consumption patterns. Analyses in different laboratories confirmed high carotenoid levels in pandanus but showed that there are still questions as to how high the levels might be, owing to variation arising from different handling/preparation/analytical techniques. Conclusions: These carotenoid-rich acceptable foods should be promoted for alleviating VAD in Kiribati and possibly other Pacific contexts where these foods are important. Further research in the Pacific is needed to identify additional indigenous foods with potential health benefits.

Comparative cost-effectiveness of policy instruments for reducing the global burden of alcohol, tobacco and illicit drug use

Alcohol, tobacco and illicit drug use together pose a formidable challenge to international public health. Building on earlier estimates of the demonstrated burden of alcohol, tobacco and illicit drug use at the global level, this review aims to consider the comparative cost-effectiveness of evidence-based interventions for reducing the global burden of disease from these three risk factors. Although the number of published cost-effectiveness studies in the addictions field is now extensive ( reviewed briefly here) there are a series of practical problems in using them for sector-wide decision making, including methodological heterogeneity, differences in analytical reference point and the specificity of findings to a particular context. In response to these limitations, a more generalised form of cost-effectiveness analysis (CEA) is proposed, which enables like-with-like comparisons of the relative efficiency of preventive or individual-based strategies to be made, not only within but also across diseases or their risk factors. The application of generalised CEA to a range of personal and non-personal interventions for reducing the burden of addictive substances is described. While such a development avoids many of the obstacles that have plagued earlier attempts and in so doing opens up new opportunities to address important policy questions, there remain a number of caveats to population-level analysis of this kind, particularly when conducted at the global level. These issues are the subject of the final section of this review.

OS ATIVOS FIXOS TANGÍVEIS: ESTUDO COMPARATIVO DOS NORMATIVOS CONTABILÍSTICOS PÚBLICOS E PRIVADOS

Objetivo: Em virtude da necessidade de comparabilidade da informação financeira das entidades públicas dos diferentes países Europeus e, consequentemente, da necessidade de adoção das International Public Sector Accounting Standards (IPSAS), foi necessário proceder a uma reforma dos sistemas de Contabilidade Pública dos diferentes Estados membros da União Europeia. Desta reforma resultou a aprovação, do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), através do Decreto-lei nº 192/2015, de 11/9, que traz várias mudanças, nomeadamente quanto à contabilização dos ativos fixos tangíveis (AFT). Atendendo a este contexto, este trabalho tem por objetivos efetuar um estudo comparativo do definido nos normativos contabilísticos públicos (nomeadamente no Plano Oficial de Contabilidade das Autarquias Locais – POCAL e no SNC-AP) e privados (Sistema de Normalização Contabilística – SNC), quanto às principais particularidades da contabilização dos AFT, nomeadamente o seu reconhecimento e a sua mensuração. Metodologia: Na elaboração deste trabalho foi adotada uma metodologia qualitativa baseada num estudo comparativo dos normativos contabilísticos públicos (POCAL e SNC-AP) e privados (SNC), quanto ao reconhecimento e mensuração dos AFT. Originalidade: Consideramos que este trabalho é um tema original e atual, que tem por base um diploma recente (SNC-AP), cuja obrigatoriedade de aplicação apenas se estabelece para o ano de 2017, e que, por essa razão, ainda não foi muito abordado no âmbito da investigação científica. Por outro lado, este trabalho poderá contribuir para um estudo comparativo das diferentes normas, existentes em Portugal, no âmbito público e privado. Resultados: Este estudo permite concluir que o novo normativo (SNC-AP) evidencia um avanço face ao POCAL, definindo não só o conceito de ativo e de AFT, como também os critérios de reconhecimento que um elemento deve cumprir para que possa ser reconhecido como tal, permitindo assim uma maior consistência no reconhecimento destes elementos, por parte das diferentes entidades públicas. Portanto, no que respeita ao reconhecimento dos ativos o SNC-AP aproxima-se do SNC, com algumas particularidades específicas do âmbito público, como o facto de um elemento poder ser reconhecido como ativo mesmo que não produza rendimentos, desde que possua potencial de serviço. Por outro lado, relativamente à mensuração, o SNC-AP segue de perto, com as devidas adaptações, os normativos internacionais e também o SNC, introduzindo, comparativamente ao definido no POCAL, dois momentos de mensuração dos AFT, e referindo o justo valor explicitamente enquanto critério de mensuração aplicável a situações concretas, e já não apenas o tradicional custo histórico. Limitações: A atualidade do tema deste trabalho trouxe algumas limitações no que respeita à revisão de literatura de trabalhos de cariz científico, que são ainda escassos. Por outro lado, o facto do SNC-AP apenas ser de aplicação obrigatória no ano de 2017, e atualmente apenas estar a ser aplicado por algumas entidades piloto, não nos permitiu efetuar um estudo das consequências que, na prática, a adoção deste novo normativo terá, no que respeita ao reconhecimento e mensuração dos AFT.

Achieving continuous improvement through self-assessment

In 2007 the UK Office of Government Commerce was mandated to carry out Procurement Capability Reviews (PCR) across the 16 top spending UK Government Departments. Since then, this programme has evolved into a self assessment based approach which is markedly different from the original approach. Will the move from a centre-led strategic review of procurement capability to a department-led model based on self assessment continue to strengthen and improve procurement capability across Central Civil Government? OGC is currently working with UK Government Departments to carry out their PCRs using a self-assessment tool which incorporates qualitative and quantitative measures. Results are generated based on a capability maturity model. The results are assured independently. OGC expectations are that tangible and measurable capability improvements will be realised when departments embed the self-assessment model and implement the findings as part of a continuous improvement regime. This paper is a case study, using some relevant literature to reflect on past and possible future development of the PCR self assessment scheme.