924 resultados para Food and Agriculture Organization of the United Nations.
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Bibliography: p. 349-355.
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Mode of access: Internet.
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Caption title.
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Issued 1953/54- as its Publication and 1953/54-1956/57 as its International organization and conference series III, 103, 111, 120 and 126; issued 1957/58-1983/84 as its International organization and conference series. [New series, 2,9, etc.; issued 1984/85- as its Publication.
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Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. Five indicators have been used; (1) Appointed auditor and provision of non-audit services to audit clients; (2) Auditor tenure; (3) Non-audit services in relation to total services; (4) Tax-services in relation to non-audit services, (5) Big Four’s revenue. Information has been collected using the quantitative approach through annual- and transparency reports. The threshold used to measure possible independence threats (self-review-, self-interest- and familiarity threat) has been set at 18,5 %. Findings – This study concludes that the jointly provision of audit- and nonaudit services possibly causes impairment of auditor independence, and that non-audit services is an important source of income for audit firms. The findings showed that in 99 %, companies purchased non-audit services from their statutory auditor. Non-audit services in relation to total services surpassed the threshold in 78 % of all financial years. Likewise, tax-services in comparison to non-audit services exceeded the threshold in 65 % of all financial years. The Big Four’s revenue from non-audit services to audit clients in relation to total revenue is almost constantly below the threshold. However, in all financial years except from one, total revenue from non-audit services surpassed revenue from audit services by far. Contribution – The study contributes to the ongoing discussion about nonaudit services effect on auditor independence. Originality/value – This study is one of few that provide detailed information about non-audit services in the food retail- and wholesale industry. It highlights social and ethical issues with regard to agency relationships.
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One of the aspects related to biolaw is that related to security and health. In other words, using the expression of relevant authorities on this subject, “the securitization of health” and, those situations connected with the Security Council labour in the last decades, may constitute an interesting subject. Beginning with the role of the UN blue helmets in many countries where the expansion of HIV/AIDS is usual, followed by the expansion of some diseases in Haiti, together with the Ebola “crisis” in 2014 and connected with the efforts of the World Health Organization to fight against the zika...what is the role played by the United Nations Security Council on this field, trying to establish a relationship between security and health?
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This chapter unpacks public institutional integrity concepts through an examination of differential obligations within the global climate regime.
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The purpose of this article is to provide an overview of the various United Nations instruments relevant to juvenile justice and to examine how knowledge of these can assist those interested in the protection and enhancement of young people's rights in the justice system. It is argued that whilst these instruments are variable they are valuable tools for unmasking the discriminatory and unjust treatment of young people who come into contact with the justice system.
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The fisheries sector in Cambodia contributes 8%–12% to national GDP and 25% - 30% to agricultural GDP, with an estimated 4.5 million people involved in fishing and associated trades. Fish and other aquatic animals are important food sources, contributing an estimated national average of 60% - 70% of total animal protein intake. Of the 2013 total fish production, 550,000 metric tons were harvested from freshwater habitats, of which rice field fisheries and small-scale family fisheries contributed approximately 20%. The productivity and value of rice field fisheries to households in rural Cambodia has been highlighted in a number of previous studies. The Fisheries Administration of the Ministry of Agriculture, Forestry and Fisheries plans to increase productivity from rice field fisheries and aquaculture at an annual rate of 15% to maintain supply for a growing population. This report draws mainly on the baseline and monitoring data from the Rice Field Fisheries Enhancement Project (RFFEP) during its implementation between 2012 and 2014. Reference is also made to the Fish on Farms project to highlight the relative contribution of fish from small-scale aquaculture compared to wild-caught fish.
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The impact of the Vietnam War conditioned the Carter administration’s response to the Nicaraguan revolution in ways that reduced US engagement with both sides of the conflict. It made the countries of Latin America counter the US approach and find their own solution to the crisis, and allowed Cuba to play a greater role in guiding the overthrow of Nicaraguan dictator Anastasio Somoza Debayle. This thesis re-evaluates Carter’s policy through the legacy of the Vietnam War, because US executive anxieties about military intervention, Congress’s increasing influence, and US public concerns about the nation’s global responsibilities, shaped the Carter approach to Nicaragua. Following a background chapter, the Carter administration’s policy towards Nicaragua is evaluated, before and after the fall of Somoza in July 1979. The extent of the Vietnam influence on US-Nicaraguan relations is developed by researching government documents on the formation of US policy, including material from the Jimmy Carter Library, the Library of Congress, the National Security Archive, the National Archives and Records Administration, and other government and media sources from the United Nations Archives, New York University, the New York Public Library, the Hoover Institution Archives, Tulane University and the Organization of American States. The thesis establishes that the Vietnam legacy played a key role in the Carter administration’s approach to Nicaragua. Before the overthrow of Somoza, the Carter administration limited their influence in Nicaragua because they felt there was no immediate threat from communism. The US feared that an active role in Nicaragua, without an established threat from Cuba or the Soviet Union, could jeopardise congressional support for other foreign policy goals deemed more important. The Carter administration, as a result, pursued a policy of non-intervention towards the Central American country. After the fall of Somoza, and the establishment of a new government with a left wing element represented by the Sandinistas, the Carter administration emphasised non-intervention in a military sense, but actively engaged with the new Nicaraguan leadership to contain the potential communist influence that could spread across Central America in the wake of the Nicaraguan revolution.
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Research Findings: Under the United Nations Convention on the Rights of the Child (UNCRC), children have the right to express their views on all matters affecting them and to have those views given due weight. This right applies in the context of research; however, examples of young children being engaged as co-researchers remain rare. Practice or Policy: This article examines the implications of adopting an explicit UNCRC-informed approach to engaging children as co-researchers. It draws on a research project that sought to ascertain young children's views on after-school programs and that involved a university-based research team working along with 2 groups of co-researchers; each composed of 4 children aged 4 to 5. The article discusses the contribution made by children to the development of the research questions and choice of methods and their involvement in the interpretation of the data and dissemination of the findings. It suggests that, although there are limits to what young children can and will want to do in the context of adult-led research studies, an explicit UNCRC-informed approach requires the adoption of supportive strategies that can assist children to engage in a meaningful way, with consequent benefits for the research findings and outputs
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Agriculture played an important role in the organisation of economy and society in early medieval Ireland (cal ad 400–1150). This paper examines archaeobotanical evidence for agricultural production and consumption, incorporating newly available data. Analysis of evidence from 60 sites revealed that hulled barley and oat were the dominant crops of this period. Naked wheat was present at many sites, but was not the primary crop in most cases. Rye was a minor crop in all locations where recorded. Other crops—including flax, pea and bean—were occasionally present. These crop choices provide a contrast with evidence from many other regions in contemporary Europe. In the case of Ireland, there is increased evidence for crops during the second half of the early medieval period, both in terms of the number of sites where remains were recovered and also the variety of crops cultivated; this may reflect a shift towards a greater emphasis on arable agriculture. The contribution of documentary sources and scientific analyses towards investigating food products is also highlighted in this study.