884 resultados para International Auditing and Assurance Standards Board


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v. 18, n.1, jan./mar. 2016.

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Agreed-upon procedures report on the Iowa Sheep and Wool Promotion Board for the period July 1, 2013 through June 30, 2015

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Thesis (Ph.D.)--University of Washington, 2016-08

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This is a pre-copyedited, author-produced PDF of a chapter published in Home, Robert, (ed.) Essays in African Land Law. Pretoria University Press, pp. 47-68. ISBN 9781920538002 Availiable at : http://www.pulp.up.ac.za/cat_2011_15.html

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Report on the Iowa Ethics and Campaign Disclosure Board for the year ended June 30, 2015

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Apparitions of empire and imperial ideologies were deeply embedded in the International Exhibition, a distinct exhibitionary paradigm that came to prominence in the mid-nineteenth century. Exhibitions were platforms for the display of objects, the movement of people, and the dissemination of ideas across and between regions of the British Empire, thereby facilitating contact between its different cultures and societies. This thesis aims to disrupt a dominant understanding of International Exhibitions, which forwards the notion that all exhibitions, irrespective of when or where they were staged, upheld a singular imperial discourse (i.e. Greenhalgh 1988, Rydell 1984). Rather, this thesis suggests International Exhibitions responded to and reflected the unique social, political and economic circumstances in which they took place, functioning as cultural environments in which pressing concerns of the day were worked through. Understood thus, the International Exhibition becomes a space for self-presentation, serving as a stage from which a multitude of interests and identities were constructed, performed and projected. This thesis looks to the visual and material culture of the International Exhibition in order to uncover this more nuanced history, and foregrounds an analysis of the intersections between practices of exhibition-making and identity-making. The primary focus is a set of exhibitions held in Glasgow in the late-1880s and early-1900s, which extends the geographic and temporal boundaries of the existing scholarship. What is more, it looks at representations of Canada at these events, another party whose involvement in the International Exhibition tradition has gone largely unnoticed. Consequently, this thesis is a thematic investigation of the links between a municipality routinely deemed the ‘Second City of the Empire’ and a Dominion settler colony, two types of geographic setting rarely brought into dialogue. It analyses three key elements of the exhibition-making process, exploring how iconographies of ‘quasi-nationhood’ were expressed through an exhibition’s planning and negotiation, its architecture and its displays. This original research framework deliberately cuts across strata that continue to define conceptions of the British Empire, and pushes beyond a conceptual model defined by metropole and colony. Through examining International Exhibitions held in Glasgow in the late-Victorian and Edwardian periods, and visions of Canada in evidence at these events, the goal is to offer a novel intervention into the existing literature concerning the cultural history of empire, one that emphasises fluidity rather than fixity and which muddles the boundaries between centre and periphery.

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Mode of access: Internet.

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Over the past 15 years, the number of international development projects aimed at combating global poverty has increased significantly. Within the water and sanitation sector however, and despite heightened global attention and an increase in the number of infrastructure projects, over 800 million people remain without access to appropriate water and sanitation facilities. The majority of donor aid in the water supply and sanitation sector of developing countries is delivered through standalone projects. The quality of projects at the design and preparation stage is a critical determinant in meeting project objectives. The quality of projects at early stage of design, widely referred to as quality at entry (QAE), however remains unquantified and largely subjective. This research argues that water and sanitation infrastructure projects in the developing world tend to be designed in the absence of a specific set of actions that ensure high QAE, and consequently have relatively high rates of failure. This research analyzes 32 cases of water and sanitation infrastructure projects implemented with partial or full World Bank financing globally from 2000 – 2010. The research uses categorical data analysis, regression analysis and descriptive analysis to examine perceived linkages between project QAE and project development outcomes and determines which upstream project design factors are likely to impact the QAE of international development projects in water supply and sanitation. The research proposes a number of specific design stage actions that can be incorporated into the formal review process of water and sanitation projects financed by the World Bank or other international development partners.

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Why do states facing high levels of international threat sometimes have militaries that are heavily involved in politics and at other times relatively apolitical, professional militaries? I argue that the answer to this puzzle lies in a state's history of 'acute' international crises rather than its 'chronic' threat environment. Major international crises lead to professionalization and de-politicization of militaries in both the short- and long-term. International crises underscore the need for the military to defend the state and highlight military deficiencies in this regard. Accordingly, major international crises lead to military professionalization and withdrawal from politics in order to increase military effectiveness. This effect persists years, and decades, later due to generational shifts in the officer corps. As the "Crisis Generation" of officers become generals, they bring with them a preference for professionalization and de-politicization. They guide the military towards abstention from politics. I test this theory using a new global dataset on military officers in national governing bodies from 1964-2008 and find strong support for the theory. Major international crises lead to two waves of military withdrawal from government, years apart. Further statistical analysis finds that this effect is most strongly felt in the non-security areas of governing, while in some cases, international crises may lead to militaries increasing their involvement in security policy-making. Further, international crises that end poorly for a state — i.e., defeats or stalemates — are found to drive more rapid waves of military withdrawal from government. The statistical analysis is supported by a case illustration of civil-military relations in the People's Republic of China, which demonstrates that the crisis of the Korean War (1950-53) led to two waves of military professionalization and de-politicization, decades apart. The first occurred immediately after the war. The second wave, occurring in the 1980s, involved wholesale military withdrawal from governing bodies, which was made possible by the ascent of the "Crisis Generation" of officers in the military, who had served as junior officers in the Korean War, decades prior.

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BACKGROUND The uncontrolled presence of African swine fever (ASF) in Russian Federation (RF) poses a serious risk to the whole European Union (EU) pig industry. Although trade of pigs and their products is banned since the official notification in June 2007, the potential introduction of ASF virus (ASFV) may occur by other routes, which are very frequent in ASF, and more difficult to control, such as contaminated waste or infected vehicles. This study was intended to estimate the risk of ASFV introduction into the EU through three types of transport routes: returning trucks, waste from international ships and waste from international planes, which will be referred here as transport-associated routes (TAR). Since no detailed and official information was available for these routes, a semi-quantitative model based on the weighted combination of risk factors was developed to estimate the risk of ASFV introduction by TAR. Relative weights for combination of different risk factors as well as validation of the model results were obtained by an expert opinion elicitation. RESULTS Model results indicate that the relative risk for ASFV introduction through TAR in most of the EU countries (16) is low, although some countries, specifically Poland and Lithuania, concentrate high levels of risk, the returning trucks route being the analyzed TAR that currently poses the highest risk for ASFV introduction into the EU. The spatial distribution of the risk of ASFV introduction varies importantly between the analyzed introduction routes. Results also highlight the need to increase the awareness and precautions for ASF prevention, particularly ensuring truck disinfection, to minimize the potential risk of entrance into the EU. CONCLUSIONS This study presents the first assessment of ASF introduction into the EU through TAR. The innovative model developed here could be used in data scarce situations for estimating the relative risk associated to each EU country. This simple methodology provides a rapid and easy to interpret results on risk that may be used for a target and cost-effective allocation of resources to prevent disease introduction.

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International Relations theory would predict that central governments, with their considerable material resources, would be unlikely to face a challenge from a substate government. However, substate governments, and particularly Indigenous governments, are pushing back against central government control in both domestic and international spheres. Indigenous governments are leveraging their local mining sectors to realize their interests and express local identities—interests and identities that may not be congruent with those of the central government. Applying the case study of the resource extraction sector in Canada, this thesis asks: under what conditions are substate governments able to challenge the authority of central governments in the international arena? Canada’s reliance on the global extractive resource sector is a major driver of its international policy preferences, but the increased engagement of Indigenous governments in the sector challenges the control of the federal government. Focusing on the resource extraction sectors in British Columbia, Saskatchewan, and Ontario, this thesis argues that there is a mutually reinforcing relationship between Indigenous governments’ international engagement and their domestic autonomy; both challenge the parameters of state authority. Both force the state to respond to claims of control from multiple sites and to clarify convoluted policy environments. A confluence of factors—including increased Indigenous connections to the globalized economy, new Canadian regulatory frameworks, and recent Supreme Court of Canada cases regarding Indigenous lands—have all altered the space in which Indigenous governments in Canada participate in the resource extraction sector and produce overlapping or multilevel governance structures. This thesis demonstrates that Indigenous international engagement entrenches the authority and political legitimacy manifest in Indigenous governments’ insistence on equitable and horizontal negotiations in Canada’s lucrative resource extraction sector. A cumulative process occurs in which domestic and international expressions of political autonomy reinforce each other, produce further opportunities to express authority in both environments, and trouble the state’s capacity to fully realize its international policy preferences.

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The first chapter provides the first evidence on the gross capital flows reactions to the financial sector reform. I establish four new stylized facts. First, the reform is associated with an average increase of 0.03pp in both gross capital flows. Second, immediately after the reform both flows decrease, in the long term they stabilize at a higher than the pre-liberalization levels. Third, the short term dynamics is governed by debt flows, while the long term dynamics are driven by all of the components. Finally, only a complex reform leads to a positive effect. The results are robust to a wide range of robustness checks. In the second chapter we develop a novel theory to explain the recent phenomenon of reshoring, i.e. firms moving back their previously offshored business activities. We firstly provide the evidence for the importance of the quality behind the reshoring decision and then, building on Antoniades (2015) we develop a dynamic heterogeneous firms model with quality choice and offshoring. In the dynamic setting the location decision entails a tradeoff between payroll and quality-related costs. In equilibrium reshoring arises as some firms initially offshore, exploit the increase in profits due to lower wages and finally return to the domestic country in order to further increase the quality. The third chapter provides the new evidence suggesting that selling through global production networks might lead to export upgrade. I relate the sector-level GVCs participation indicators derived from the international Input-Output Tables to the data on the unit values of exports at the product-exporter level. We find a strong association between the export prices and forward participation, in particular for the developing countries. We document also a less robust negative relationship between the GVCs backward participation and unit values of exports.