Magnetic Fluids Based on gamma-Fe(2)O(3) and CoFe(2)O(4) Nanoparticles Dispersed in Ionic Liquids

The disclosure of magnetic ionic liquids (MILs) as stable dispersions of surface modified gamma-Fe(2)O(3) or CoFe(2)O(4) nanoparticles (NPs) in the 1-n-butyl-3-methylimidazolium tetrafluoroborate (BMIBF(4)) ionic liquid is reported. The magnetic NPs were characterized by X-ray powder diffraction, transmission electron microscopy, and Raman spectroscopy. The surface modified NPs have proved to form stable dispersions in BMIBF(4) in the absence of water and behave like a magnetic ionic liquid. The MILs have been characterized by Raman spectroscopy, magnetic measurements, and DSC. The stability of the magnetic NPs in BMIBF(4) is consistently explained by assuming the formation of a semiorganized protective layer composed of supramolecular aggregates in the form of [(BMI)(2)(BF(4))(3)](-). A superparamagnetic behavior and saturation magnetization of ca. 18 emu/g for a sample containing 30% w/w maghemite NPs/BMIBF(4) have been inferred from static and dynamic magnetic measurements. DSC results have shown that the MIL composed of 30% w/w CoFe(2)O(4) NPs/BMIBF(4) remains a liquid phase down to -84 degrees C.

Förståelse, bedömningar och hjälpinsatser : Socialarbetares arbete med män som våldsoffer

This report outlines the background to, and presents the results from the Crime Victim Compensation and Support Authority funded project "Social Workers' understanding of men as victims of crime". The project aimed at describing and analyzing how social workers understand and work with male victims of violence. More precisely, the research has focused on how social workers describe men's vulnerability and how they understand men's needs for assistance, what assistance that is provided and the way the constellations of perpetrators and victims of different gender and contexts in which the violence occurs in affect the understanding of male victims of violence. The study has also been devoted to the question of whether the Support Centers for young crime victims in Sweden provide different types of and different amount of help to young men and women afflicted of violence. The project was conducted in three substudies. The results from substudy 1 show that more young men than women seek support from the Support centers studied. Men predominate in number of cases and in the different categories of crime. The results also show that young men on average receive less assistance over a shorter average duration than young women. This applies irrespective of the category of offense that the vulnerability applies to. Furthermore, the young men, compared to the women, proportionally receive fewer interventions characterized as support and a greater proportion of interventions in the form of information. The results also show that the young men are referred on for further action to a lesser extent than is the case for women. The results from substudy 2 show that social workers tend to focus on whether, and to what extent, young men who are victims of violence themselves have behaved provocatively before the violence incident and if they have put themselves in a social situation that could be interpreted as having contributed to an escalation of the violence they have been subjected to. The results from substudy 2 also show that social workers talk about the men as active in the violent situations they have been involved in and dwell on the extent to which the young men's own actions have contributed to the violence. The results also show that young men who are victims of violence are described as "reluctant" victims who are trying to cope with their situation on their own without the involvement of professional or other helper. The young men are also described as reluctant to talk about their feelings. The results of substudy 3 show that social workers believe that young men, when they become victims of violence, risks losing their sense of autonomy, initiative and decisiveness, that is, attributes that are often linked to the dominating cultural image of masculinity. Furthermore, the results show that social workers estimate that men's practicing of their masculinity, but also the response that men who are traumatized get from society, creates difficulties for them to get help. The results from substudy 3 also shows that attributes and actions that can be connected to the masculinity of young men's, as well as a lack of such attributes and actions are considered to be adequate explanations for the violence the men has suffered. When it comes to violence in public places it is the masculinity that explains the violence and its escalation. When it comes to domestic violence it is the lack of expected male attributes and actions that are used as explanations for the violence that have occurred. The discussion is devoted to the question of how the results should be understood based on the concepts of self-performance, interpretation, negotiation and categorizations, and the consequences the results obtained should have for gender sensitive social work given to abused men.

Hårdare tag i arbetslivet? : Åtgärder mot arbetsrelaterat våld i facklig press 1978–2004

Preventing violence at work: A study of descriptions of safety measures in Swedish trade union journals 1978–2004 The purpose of this study is to examine if perceptions of interventions aimed at violence in the workplace have changed since the 1970s. In the beginning of the study period, structural factors are seen as the dominating explanation for workplace violence. The crime perspective rises in the 1990’s and methods of intervention becomes the control- and justice functions of larger society. The result shows search for accountability to be a salient factor for understanding the development towards an increasing use of penal sanctions.

"Dare to share!" : Bikt, moderskap och motstånd i Den stora mammabikten

”Dare to share!”: Confession, motherhood and resistance in The great mother confession This article explore the meaning of confession in a commercial, secular event – The great mother confession (TGM). The event is understood as imbedded in a therapeutic culture where emotional disclosure, in the form of confessions, is a highly valued practice. In a web-based confession-blog that constitutes part of the TGM-concept, confessions serve to free mothers from supressing norms. The blog becomes an arena for a volatile community where burdening and ”forbidden” thoughts and emotions becomes generalised and disarmed, releasing mothers from guilt. When this function of the blog is questioned from a competing sub-discourse of the therapeutic, emphasising the disclosure of happiness, a struggle emerges over the authority to define the meanings of confession. TGM can be understood as having potential for serving as an arena for challenging norms, but even as norms are implicitly addressed the practice makes a halt at that point. Norms that are seemingly dissolved in responses to confessions are not questioned, only recognised, normalised and de-politicised.

Violence and reproductive health preceding flight from war : accounts from Somali born women in Sweden

Background: Political violence and war are push factors for migration and social determinants of health among migrants. Somali migration to Sweden has increased threefold since 2004, and now comprises refugees with more than 20 years of war experiences. Health is influenced by earlier life experiences with adverse sexual and reproductive health, violence, and mental distress being linked. Adverse pregnancy outcomes are reported among Somali born refugees in high-income countries. The aim of this study was to explore experiences and perceptions on war, violence, and reproductive health before migration among Somali born women in Sweden. Method: Qualitative semi-structured individual interviews were conducted with 17 Somali born refugee women of fertile age living in Sweden. Thematic analysis was applied. Results: Before migration, widespread war-related violence in the community had created fear, separation, and interruption in daily life in Somalia, and power based restrictions limited access to reproductive health services. The lack of justice and support for women exposed to non-partner sexual violence or intimate partner violence reinforced the risk of shame, stigmatization, and silence. Social networks, stoicism, and faith constituted survival strategies in the context of war. Conclusions: Several factors reinforced non-disclosure of violence exposure among the Somali born women before migration. Therefore, violence-related illness might be overlooked in the health care system. Survival strategies shaped by war contain resources for resilience and enhancement of well-being and sexual and reproductive health and rights in receiving countries after migration.

Managerial leadership for research use in nursing and allied health care professions : a narrative synthesis protocol

BACKGROUND: Nurses and allied health care professionals (physiotherapists, occupational therapists, speech and language pathologists, dietitians) form more than half of the clinical health care workforce and play a central role in health service delivery. There is a potential to improve the quality of health care if these professionals routinely use research evidence to guide their clinical practice. However, the use of research evidence remains unpredictable and inconsistent. Leadership is consistently described in implementation research as critical to enhancing research use by health care professionals. However, this important literature has not yet been synthesized and there is a lack of clarity on what constitutes effective leadership for research use, or what kinds of intervention effectively develop leadership for the purpose of enabling and enhancing research use in clinical practice. We propose to synthesize the evidence on leadership behaviours amongst front line and senior managers that are associated with research evidence by nurses and allied health care professionals, and then determine the effectiveness of interventions that promote these behaviours.Methods/design: Using an integrated knowledge translation approach that supports a partnership between researchers and knowledge users throughout the research process, we will follow principles of knowledge synthesis using a systematic method to synthesize different types of evidence involving: searching the literature, study selection, data extraction and quality assessment, and analysis. A narrative synthesis will be conducted to explore relationships within and across studies and meta-analysis will be performed if sufficient homogeneity exists across studies employing experimental randomized control trial designs. DISCUSSION: With the engagement of knowledge users in leadership and practice, we will synthesize the research from a broad range of disciplines to understand the key elements of leadership that supports and enables research use by health care practitioners, and how to develop leadership for the purpose of enhancing research use in clinical practice.

Violence and reproductive health preceding flight from war : accounts from Somali born women in Sweden

Background: Political violence and war are push factors for migration and social determinants of health among migrants. Somali migration to Sweden has increased threefold since 2004, and now comprises refugees with more than 20 years of war experiences. Health is influenced by earlier life experiences with adverse sexual and reproductive health, violence, and mental distress being linked. Adverse pregnancy outcomes are reported among Somali born refugees in high-income countries. The aim of this study was to explore experiences and perceptions on war, violence, and reproductive health before migration among Somali born women in Sweden. Method: Qualitative semi-structured individual interviews were conducted with 17 Somali born refugee women of fertile age living in Sweden. Thematic analysis was applied. Results: Before migration, widespread war-related violence in the community had created fear, separation, and interruption in daily life in Somalia, and power based restrictions limited access to reproductive health services. The lack of justice and support for women exposed to non-partner sexual violence or intimate partner violence reinforced the risk of shame, stigmatization, and silence. Social networks, stoicism, and faith constituted survival strategies in the context of war. Conclusions: Several factors reinforced non-disclosure of violence exposure among the Somali born women before migration. Therefore, violence-related illness might be overlooked in the health care system. Survival strategies shaped by war contain resources for resilience and

Strategies for Supporting Students on Academic Probation

Students who are placed on academic probation often require institutional support to correct unproductive study habits and return to good academic standing. This report reviews academic probation policies and academic recovery plans at four small, private colleges. It includes a discussion of the importance of interventions for at-risk students prior to their placement on academic probation, and concludes with a review of outcomes for students on probation.

Análise da regulação contábil: um ensaio à luz da teoria tridimensional do direito, da teoria normativa da contabilidade e do gerenciamento da informação contábil, numa perspectiva interdisciplinar

The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because of its direct relation to the normative process and because it represents the essence of doctrines and theories relating to the Science of Accounting. Each country¿s set of rules diverges when it comes to creating and evidencing Accounting Statements, and that¿s why the harmonization of the International Accounting Rules is becoming more important among accountants: as an answer to the world qualitative and quantitative demand for information. When managers, answering a great variety of incentives, manipulate or manage the disclosure of accounting information, they show that the management of accounting information begins to represent a purposeful intervention in the process of elaboration of financial and economic statements with the intention of obtaining some private benefit. In this context, Accounting Regulation performs an important function in the technical procedure of professionals in the area and in the development of practices convergent with international standards, which, in their turn, are already in force. The present study, which is exploratory and non-experimental, aims at presenting and analyzing the process of accounting regulation under the perspective of rules and of the choice of accounting practices as an answer by regulated entities on a tridimensional perspective. The establishment of interaction among diverse fields, through interdisciplinarity, aims at bridging the gap between the fields of law and accounting by articulating concepts and cognitive schemes in a process of mutual enrichment. The research concludes that it is possible to apply concepts from Miguel Reale¿s Tridimensional Theory of Law in the study of accounting regulation.

Estudo de caso-controle para desenvolvimento e validação de um questionário de avaliação de abuso sexual em crianças

Objetivos: Desenvolver e validar instrumento que auxilie o pediatra a determinar a probabilidade de ocorrência do abuso sexual em crianças. Métodos: Estudo de caso-controle com 201 crianças que consultaram em ambulatórios de pediatria e locais de referência para vítimas de abuso sexual, entre março e novembro de 2004: grupo caso (com suspeita ou revelação de abuso sexual) e grupo controle (sem suspeita de abuso sexual). Aplicou-se, junto aos responsáveis, um questionário com 18 itens e cinco opções de respostas segundo a escala Likert, abordando comportamento, sintomas físicos e emocionais apresentados pelas crianças. Excluíram-se nove crianças sem controle esfincteriano e um item respondido por poucas pessoas. A validade e consistência interna dos itens foram avaliadas com obtenção de coeficientes de correlação (Pearson, Spearman e Goodman-Kruskal), coeficiente α de Cronbach e cálculo da área da curva ROC. Calculou-se, após, a razão de verossimilhança (RV) e os valores preditivo positivos (VPP) para os cinco itens do questionário que apresentaram os melhores desempenhos. Resultados: Obteve-se um questionário composto pelos cinco itens que melhor discriminaram crianças com e sem abuso sexual em dois contextos. Cada criança recebeu um escore resultante da soma das respostas com pesos de 0 a 4 (amplitude de 0 a 20), o qual, através do teorema de Bayes (RV), indicou sua probabilidade pós-teste (VPP) de abuso sexual. Conclusões: O instrumento proposto é útil por ser de fácil aplicação, auxiliando o pediatra na identificação de crianças vítimas de abuso sexual. Ele fornecerá, conforme o escore obtido, a probabilidade (VPP) de abuso sexual, orientando na conduta de cuidado à criança.

Estudo das intervenções diárias do Banco Central do Brasil sobre o mercado de câmbio nacional, sua volatilidade e conseqüência na procura por proteção

As intervenções efetuadas pelo Banco Central do Brasil têm sido freqüentes no mercado de câmbio à vista nestes últimos anos. Essas intervenções geram incremento das reservas internacionais do país, mas podem gerar também, entre outros, efeitos sobre o ritmo da apreciação da moeda nacional e também sobre a volatilidade do mercado. O presente trabalho buscou identificar se tais intervenções resultaram em alterações da volatilidade do mercado, concluindo que houve efeito de redução desta volatilidade em apenas uma faixa dentro do universo do volume de compras realizadas pelo Banco Central. Secundariamente buscou-se observar qual foi a demanda dos agentes de mercado na contratação de instrumentos de proteção (hedge) cambial em resposta dessas alterações da volatilidade. Não foi verificado qualquer efeito acerca da busca de proteção. A análise foi baseada no período compreendido entre janeiro de 2001 e maio de 2007, sendo que a identificação do efeito das intervenções sobre a volatilidade do mercado utilizou o modelo GARCH, e a análise subseqüente, de influência sobre a busca de proteção, foi baseada no modelo SARIMA.

Transparência de remuneração de executivos e governança

No Brasil, estudos sobre remuneração de executivos ainda são recentes e, em sua maioria, voltados a pesquisas qualitativas. Geralmente, a razão apontada para justificar a ausência de estudos sobre o tema é a falta de informações disponíveis e, quando existentes, a qualidade e clareza das mesmas. Este estudo analisa a relação entre as práticas de governança e a transparência na divulgação da remuneração executiva das empresas brasileiras. Uma das contribuições desse estudo à literatura é a construção de um índice de transparência de remuneração executiva, que permite quantificar, de forma objetiva, o grau de divulgação das informações sobre diferentes tipos de remuneração. Utilizando como proxy para boas práticas de governança a listagem de ADRs nos Estados Unidos e no Nível 2 ou Novo Mercado da BM&FBovespa, os resultados indicam que empresas com ADRs tendem a ser mais transparentes no que se refere à remuneração de seus executivos. Por outro lado, não existe relação entre transparência de remuneração executiva e listagem no Novo Mercado da BM&FBovespa. Portanto, os diferenciais de governança corporativa da BM&FBovespa não se traduzem em maior transparência sobre a remuneração executiva, diferentemente das empresas cujos papéis são negociados no exterior. Esse resultado faz sentido, dado que a lei norteamericana exige um grau de detalhamento da remuneração executiva, enquanto o Novo Mercado da BM&FBovespa não possui regra específica sobre divulgação de remuneração executiva.

Responsabilidade socioambiental: a divulgação de relatórios na América Latina

Este trabalho tem o objetivo de analisar comparativamente as informações socioambientais divulgadas pelas companhias latino-americanas nos seus relatórios. Foi efetuada uma análise de conteúdo das informações socioambientais divulgadas por uma amostra de 226 organizações, no período de 2004 a 2009, segregadas por país, empresa, setor e ano. Foram utilizadas as diretrizes voluntárias da Global Reporting Initiative como escopo para analisar o conteúdo dos relatórios anuais, relatórios de sustentabilidade e Formulários 20F, disponibilizados pelas organizações, nos seus websites ou nas bolsas de valores em que negociam suas ações. A maioria das companhias de capital aberto na região não disponibiliza informações socioambientais nos seus relatórios anuais ou em relatórios específicos sobre o tema. No âmbito das multinacionais que operam na América Latina e que foram selecionadas para este estudo, percebeu-se maior concentração dessas na Argentina, Chile e Peru e foram as companhias que mais divulgaram informações socioambientais nos relatórios analisados nesses países. Entre os países latino-americanos, verificou-se que o nível de aderência às diretrizes voluntárias de divulgação de informações socioambientais é baixo, mas as companhias estabelecidas no Brasil são as que têm maior e melhor nível de aderência a tais diretrizes. O referencial teórico indicou as várias influências históricas que contribuíram para esse resultado, como a organização e adesão do setor empresarial à questão socioambiental, além do apoio de ONGs que se especializaram em difundir o tema. O Instituto Ethos de Empresas e Responsabilidade Social, além de outras entidades, como IBASE e GIFE, exerceram e exercem importante papel na difusão e profissionalização das ações socioambientais das companhias brasileiras. Nos demais países, o assunto ainda é incipiente, apesar de haver várias instituições locais voltadas para a participação empresarial na elaboração e divulgação de relatórios voltados para o tema, o assunto começou a ser amplamente divulgado há poucos anos. As companhias que compuseram a amostra deste trabalho estão entre as de maior porte dos seus respectivos países. No caso do Brasil e do México, a indústria local tem sua maneira própria de elaborar ações socioambientais, bem como, divulgá-las em relatórios específicos. Quanto à evolução e forma de divulgação de informações socioambientais, tem-se o relatório anual como o principal canal utilizado pelas companhias para destacar tais informações, seguido do relatório de sustentabilidade, divulgado como parte do relatório anual, ou como uma publicação específica.

Ativos intangíveis, valor da firma e estrutura de capital no Brasil

Nos últimos anos, a importância dos ativos intangíveis vem crescendo consideravelmente, em função de ser um dos principais determinantes da vantagem competitiva de uma companhia. A implantação da nova lei contábil no Brasil em 2007, com a obrigatoriedade de divulgação do montante de ativos intangíveis em separado pelas companhias de capital aberto, abriu espaço para a realização de novos estudos acerca desse tema. Esse trabalho analisa o impacto dos ativos intangíveis sobre o valor de mercado e endividamento das companhias listadas na BM&FBovespa. Encontramos evidências de que o nível de ativos intangíveis impacta positivamente o valor de mercado e negativamente o grau de endividamento das companhias de capital aberto no Brasil.

O controle contábil das operações de cambio de uma instituição financeira do Estado do Rio de Janeiro: um estudo de caso

O objetivo deste estudo foi explorar o controle contábil exercido sobre as operações de câmbio praticadas por uma instituição financeira do Rio de Janeiro, e a consequente evidenciação dada a seus registros contábeis, recaindo à pesquisa sobre a Carteira de Câmbio do Banco do Brasil S/A, em virtude desta Carteira oferecer as condições ideais para a realização de trabalhos desta natureza.