Tradurre per le imprese. Analisi e traduzione in inglese della Nota integrativa al Bilancio consolidato 2013 di MNLG S.r.l.-Holding Sorma Group

The aim of this dissertation is to provide a translation in English of the Notes on the Consolidated Financial Statements of MNLG S.r.l., holding company of the Italian Sorma Group. This translation work is one example of the technical material produced in accordance with the project called Language Toolkit, set up by the Chamber of Commerce of Forlì-Cesena, to support the internationalization of the companies established in the territory. This initiative has represented a unique opportunity for me to put into practice the knowledge and abilities learnt in the translation field during these years at university. It also allowed me to give a concrete purpose to my dissertation, that is to provide a technical document translated into a foreign language. By making its Consolidated Financial Statement readily available in English, the company MNLG S.r.l. can in fact increase the number of possible investors and guarantee a more transparent financial informative to its shareholders. This translation work is divided into six chapters: the first one describes the project, its main objectives and the ways in which it was developed. The second chapter deals with the notions of Consolidated Financial Statements and presents the accounting documents of which the Financial Statements are made up as well as the norms according to which they are prepared. The third chapter, instead, focuses on the translation procedure applied and especially on the documentation process, analysing the differences between the International Accounting Standards and the accounting standards used in Italy. The fourth chapter provides a description of the translation resources built for the translation of this specific document. The fifth chapter includes the English version of the Notes on the Consolidated Financial Statements and, to conclude, the sixth chapter analyses the difficulties encountered in translating and the strategies adopted to overcome them.

Influence of Engineering Instructors' Teaching and Learning Beliefs on Pedagogies in Engineering Science Courses

This study explored how academics' beliefs about teaching and learning influenced their teaching in engineering science courses typically taught in the second or third year of 4-year engineering undergraduate degrees. Data were collected via a national survey of 166 U. S. statics instructors and interviews at two different institutions with 17 instructors of engineering science courses such as thermodynamics, circuits and statics. The study identified a number of common beliefs about how to best support student learning of these topics; each is discussed in relation to the literature about student development and learning. Specific recommendations are given for educational developers to encourage use of research-based instructional strategies in these courses.

The Intersection of Economics and Politics in a Small OPEC Country: the Case of Ecuador, 1990 - March 2014

Today, crude oil remains a vital resource all around the world. This non-renewable resource powers countries worldwide. Besides serving as an energy source, crude oil is also the most important component for different world economies, especially in developing countries. Ecuador, a small member of the OPEC oil cartel, presents a case where its economy is oil dependent. A great percentage of the country¿s GDP and government¿s budget comes from oil revenues. Ecuador has always been a primary exporter of raw materials. In the last centuries, the country experienced three important economic booms: cacao, bananas, and, ultimately, crude oil. In this sense, the country has not been able to fully industrialize and begin to export manufactured goods, i.e., Ecuador suffers from the Dutch disease. The latter has deterred Ecuador from achieving broad-based economic development. Given crude oil¿s importance for the Ecuadorian economy, the government has always tried to influence the oil industry in search of profits and benefits. Therefore, this thesis, explores the question: how and to what extent have political interventions affected the oil industry in Ecuador from 1990 until March 2014? In general, this thesis establishes an economic history context during the last twenty-four years, attempting to research how political interventions have shaped Ecuador¿s oil industry and economy. In the analysis, it covers a period where political instability prevailed, until Rafael Correa became president. The thesis examines Ecuador¿s participation in OPEC, trying to find explanations as to why the country voluntarily left the organization in 1992, only to rejoin in 2007 when Correa rose to power. During the ¿Revolución Ciudadana¿ period, the thesis researches reforms to the Law of Hydrocarbons, variations in the relations with other nations, the controversy surrounding the Yasuní-ITT oil block, and the ¿Refinería del Pacífico¿ construction. The thesis is an Industrial Organization detailed case study that analyzes, updates, and evaluates the intersection of economics and politics in Ecuador¿s crude oil industry during the last 24 years. In this sense I have consulted past theses, newspaper articles, books, and other published data about the petroleum industry, both from a global and Ecuadorian perspective. In addition to published sources, I was able to interview sociologists, public figures, history and economics academics, and other experts, accessing unique unpublished data about Ecuador¿s oil industry. I made an effort to collect information that shows the private and public side of the industry, i.e., from government-related and independent sources. I attempted to remain as objective as possible to make conclusions about the appropriate Industrial Organization policy for Ecuador¿s oil industry, addressing the issue from an economic, social, political, and environmental point of view. I found how Ecuador¿s political instability caused public policy to fail, molding the conduct and market structure of the crude oil industry. Throughout history, developed nations have benefited from low oil prices, but things shifted since oil prices began to rise, which is more beneficial for the developing nations that actually possess and produce the raw material. Nevertheless, Ecuador, a victim of the Dutch disease due to its heavy reliance on crude oil as a primary product, has not achieved broad-based development.

Talents in Migration Processes in the Conditions of the Czech Republic of the Nineties

The transformation of the 1990s has had a bearing on the academic and scientific world, as is becoming increasingly obvious with the changing numbers of foreign students wishing to study in the Czech Republic and of Czech students wishing to study abroad, the virtual collapse of doctoral studies, and the rapidly increasing age of Czech academics (placed at 48 by official sources and at rather more by this research). At the same time there is an apparent lack of interest in analysing and understanding these trends, which Mr. Cermak terms an ostrich policy, although his research showed that academics are in fact both aware and concerned about them. The mid-1990s migration of talent to and from R+D in the Czech Republic is also reflected in the number of talented Czech students studying abroad, who represent the largest and most interesting group of actual and potential migrants. Mr. Cermak's study took the form of a Delphi enquiry participated in by 44 specialists, including experts in the problems of higher education and science policy from the Presidium of the Higher Education Council (n = 23), members of the Council's Science and Research Commission (n = 14), former and current managers of higher education authorities (n = 4) and selected participants of the longitudinal talent research (n = 3). Questions considered included the influence of continuing talent migration from domestic R+D on the efficiency of domestic higher education, the diversification of forms of the brain drain and their impact on other processes in society, the possibility of positive influence on the brain drain processes to minimise the risks it presents, and the use of the knowledge obtained about the brain drain. The study revealed a clear drop of interest in brain drain problems in higher education in the mid-1990s, which is probably related to the collapsed of Czech R+D in the field of talent education. The effects on this segment of the labour market appeared earlier, with a major migration wave in 1991-1993 which significantly "cleared" the area of scientific talent. In addition, prospective talents from the ranks of younger students have not been integrated into domestic R+D, leading to the increasing average age of those working in this field. "Talent scouting" tended to be oriented towards much younger individuals, even in some cases towards undergraduate students. The R+D institutions deprived of human resources considered as basic in a functional R+D system have lost much of their dynamism and so no longer attract not only domestic talent but also talent from other regions. As a result the public, including the mass media and political structures, have stopped regarding the support of domestic science as a priority. This is clear both among the young people who are important for the future development of R+D (support for the education of talented children has dropped), from the drop in the prestige of this area as a profession among university students, and from the lack of explicit support for R+D by any of the political parties. On the basis of his findings Mr. Cermak concludes that there is no basis for the belief that the brain drain will represent a positive force in stimulating the development of the open society. Migration data shows that the outflow of talent from the Czech Republic far exceeds the inflow, and that the latter is largely short-term. Not only has the number of returning Czech professors dropped to half of its level at the beginning of the 1990s, but they also tend to take up only short-term contracts and retain their foreign positions. Recruitment of scientific talent from other countries, including the Slovak Republic, is limited. Furthermore internal contacts between those already involved in R+D have been badly hit by economic pressures and institutional co-operation has dropped to a minimum. There have been few moves to counteract this situation, the only notable one being the Program 250, launched in 1996 with government support to try and attract younger (i.e. under 40) talent into R+D. Its resources are however limited and its effects have not so far been evaluated. The deficit of academic and scientific talent in the Czech Republic is increasing and two major directions of academic work are emerging. Classic higher education science based on the teaching process is declining, largely due to economic factors, while there is an increasing emphasis on special; ad hoc projects which cannot be related directly to teaching but are often interesting to specialists outside the Czech Republic. This is shown clearly by the increase in publishing and in participation in domestic and foreign grant projects, which often serve to supplement the otherwise low salaries in the higher education sector. This tend was also accelerated by the collapse of applied R+D in individual sectors of the national economy and by substantial cutbacks in the Czech Academy of Sciences, which formerly fostered such research. Some part of the output of this research can be used in the education system and its financial contribution does significantly affect the stability of the present staff, but Mr. Cermak sees it as generally unfavourable for the development of talent education. In addition, it has led to a certain resignation on the question of integration into international structures, due to the emphasis on short-term targets, commercial advantages and individualism rather than team work. At the same time, he admits that these developments reflect those in other areas of the transformation in the Czech Republic.

Modes of Diversification in Bulgarian Higher Education: Case Studies in four Disciplines

This project was stimulated by the unprecedented speed and scope of changes in Bulgarian higher education since 1989. The rapid growth of the student population and the emergence of a new private sector in higher education led to tightening governmental control and a growing criticism of autonomy and academic freedom. This raised questions about the need for diversification in the field, about the importance of recent innovations in terms of strategic choices for future development and so of how higher education governance could maintain diversity without the system deteriorating. The group first traced the extent of spontaneous processes of innovation at the level of content, of institutions, and the organisation of teaching and learning processes. They then identified the different parties in the struggle for institutionalisation and against diversification, and promising mechanisms for maintaining diversity in higher education. On this basis they outlined a basis for a wide-ranging public discussion of the issue which may serve as a corrective to the mechanisms of state control. Their work included analysis of the legislative framework laid down in the Higher Education Act, which effectively dispenses with the autonomy of universities. They then surveyed the views of both high-level executives in the field and the academics actually involved in the process, as well as of the "consumers" of the educational product, i.e. the students. In considering diversification, they focused on four different types of programmes, including those where diversification is largely limited to content level (e.g. Law), those where it operates mainly on structural levels (e.g. Industrial Management), those where it is often feigned (e.g. Social Work), and those where it is at best formal and sporadic (e.g. Mechanical Engineering). They conclude that the educational system in Bulgaria has considerable internal resources for development. The greatest need is for adequate statutory regulation of academic life which will provide incentives for responsible academic development of higher education institutions and create conditions for the institutionalisation of academic self-organisation and self-control, which will in turn limit the pathological trends in the diversification processes.

'Työmies?': Finnish Canadians in the Economy: A Historiographic Overview

Finnish immigrants are often seen as labor activists, even “radicals,” and key players in the “left-right” political divide, thus indicating a real presence on the “other” side of the economy. How did successive historians build these now-standard views? This paper takes a sweeping tour of writing on Finnish Canadian workers, tracing the evolution of these assessments. Archives and histories provided basic notions of “the” Finnish Canadian and were key sources as professional scholars – many Finns themselves – began their work. In Canada, new academics – Varpu Lindstrom most prominently – wrote about women, arts and culture, intellectual activity, and the impact of Finns as “exceptional” historical actors in socioeconomic terms. But, have historians of Finnish Canadian workers built a convincing case? Examination of Finnish Canadian “economic” historiography offers insights into the Finnish Canadian “story,” and the nature of generalization in immigrant and ethnic history.

Resisting Postmodernity: Swedish social policy in the 1990s

The purpose of this paper is to introduce ideas that have emerged during the course of writing a book on Swedish welfare in the 1990s. The book is the result of many years of writing about two subjects: Swedish drug policy and the Swedish welfare state. The one very specialised, the other, more general. I first became interested in Swedish drug policy on a research visit to Örebro Län in 1986. A social worker showed me a copy of the county's drug policy programme and explained the significance of the 'restrictive line'. I have spent the years since that visit, trying to understand and explain the Swedish goal of a drug-free society (Gould 1988, 1994, 1996b). I only began to write about the welfare state in Sweden in the early 1990s, just as things were beginning to go wrong for the economy (Gould 1993a, 1993b, 1996a, 1999). For the last few years I have intended to write a book on the events covered by the period 1991-1998 - the years of a Bourgeois and a Social Democratic Government -which would bring the two halves of my work together. Material for this study has been accumulated over many years. A number of research visits have been made; large numbers of academics, politicians, civil servants, journalists, unemployed people, social workers and their clients have been interviewed; and extensive use has been made of academic, administrative and public libraries. Since September 1991 I have systematically collected articles from Dagens Nyheter about social services, social insurance, health care, employment, social issues and problems, the economy and politics. The journal Riksdag och Departement (Parliament and Ministry), which summarises a wide range of public documents, has been invaluable. Friends and informal contacts have also given me insights into the Swedish way of life. The new book is based upon all of these experiences. This paper will begin with a brief account of major global social and economic changes that have occurred in the last twenty years. This is intended to provide a background to the more recent changes that have occurred in Swedish society in the last decade. It will be suggested that the changes in Sweden, particularly in the field of welfare, have been less severe than elsewhere and that this is due to political, institutional and cultural resistance. The paper will conclude by arguing that Sweden, as an exemplar of an Apollonian modern society, has had much to fear from the Dionysian characteristics of postmodernity.

Collaborating or Colluding: A Practice Research Project with Ex-Offenders and their Families in Singapore

Working with the family members of ex-offenders is a daunting and newly developing aspect of offender rehabilitation in Singapore. A small scale practice research project was carried out by three social work practitioners and two academics over a period of 22 months, with the aim to explore the pertinent issues and challenges in working with family members of ex-offenders. Systematic documentation of the process of working with three cases was carried out. Specific skills and strategies were suggested, and recommendations for changes to service delivery and policy for working with ex-offenders and family members were made to the authorities. This article highlights the enriching journey of collaboration between the academics and practitioners.

EU Commission: Comments on the “Opinion of European Academics on Anti-Counterfeiting Trade Agreement”

The “Opinion of European Academics on Anti-Counterfeiting Trade Agreement” (ACTA) of February 11, 2011, was published in 2 JIPITEC 65 (2011). Signed by more than 25 law professors and academics from across Europe who specialize in the field, this opinion addressed the following concern: Although it is uncontested that the infringement of intellectual property rights, especially in the Internet, prejudices the legitimate interests of right holders, it is still very controversial in Europe and abroad whether the enforcement standards of ACTA are balanced. The European Commission, DG Trade, has now published a document with detailed comments on the Opinion. The comments, which are also available on the website of the European Commission [http://trade.ec.europa.eu/doclib/ html/147853.htm], are republished here with the kind permission of the European Commission.

Educational Television Broadcasting in Germany: Prevailing Practices, Existing Challenges and Adoptable Policies

Television is widely used for educational purposes but has still not achieved its fullest potential neither in developed nor in developing countries. This worldwide under performance invite experts and academics to join hands to search causes and provide suggestions to make television a better and popular learning tool. Guided by this philosophy, the present paper analyzes the educational television broadcasting in Germany from different perspectives. The focus of analysis includes measures and practices adopted by German institutions/broadcasters to promote educational television. Besides dealing with these issues, the paper discusses existing challenges and suggests best adoptable educational television broadcasting polices from Germany to promote educational television in global perspectives.

Lateinamerika in der globalen Zirkulation von Expertise über den Umgang mit historischem Unrecht. Das Beispiel der Wahrheitskommissionen

Since the 1980s, the ways societies grapple with past human rights violations have become another area that is increasingly exposed to specialized knowledge production. Together with the profound changes in the dealing with the legacies of illegal or illegitimate exercise of power over the last decades, the expertise in the field not only expanded dramatically, but also became more diversified. The transitions from military dictatorships to democracies in South America in the 1980’s marked the historical beginning of this new era of coming to terms with the past, conceptualized in the following decade paradigmatically in the field of “transitional justice”. The subcontinent remained a central site in the global production and circulation of this knowledge, not least in regard to the two major innovations in societies’ arsenal of means of dealing with the past and their increasing conventionalization: the internationalization and transnationalization of the criminal prosecution of gross human rights violations and the truth commissions. Focusing on the expertise about truth commissions, the article aims to reconstruct and to analyze the role of Latin American experiences and actors in the remarkable global career of a key instrument in confronting past atrocities

Notes on a Queer Brain: Can there be a Critical Research on Sex/Gender in Neuroscience?

Anelis Kaiser is associate researcher at the Center for Cognitive Science at the University of Freiburg, Germany. Dr. Kaiser recently co-edited a special issue of the journal Neuroethics on gender and brain science. She is co-founder (with Isabelle Dussauge) of the interdisciplinary network NeuroGenderings, which brings together experts from the brain sciences, the humanities and science studies (STS) to critically study the sexed brain. She has published on sex and gender as constructed categories in science as well as on the topics of multilingualism and language processing in the brain. Co-sponsored with the Center for Lesbian and Gay Studies. - See more at: http://www.gc.cuny.edu/Page-Elements/Academics-Research-Centers-Initiatives/Centers-and-Institutes/Center-for-the-Study-of-Women-and-Society/Center-Events#sthash.bDeBg5fk.dpuf

Europeanization in parliament and in the press

Europeanization challenges national democratic systems. As part and parcel of the broader internationalization of politics, Europeanization is associated with a shift from policymaking within majoritarian, elected representative bodies towards technocratic decisions among non-majoritarian and non-elected bodies (Kohler-Koch and Rittberger 2008, Lavenex 2013). It is thus said to weaken the influence of citizens and parliaments on the making of policies and to undermine democratic collective identity (Lavenex 2013, Schimmelfennig 2010). The weakening of national parliaments has been referred to as “de-parliamentarisation” (Goetz and Meyer-Sahling 2008) and has nurtured a broader debate regarding the democratic deficit in the EU. While not being a member of the EU, Switzerland has not remained unaffected by these changes. As discussed in the contribution by Fischer and Sciarini, state executive actors take the lead in Switzerland's European policy. They are responsible for the conduct of international negotiations, they own the treaty making power, and it is up to them to decide whether they wish to launch a negotiation with the EU. In addition, the strong take-it or leave-it character of Europeanized acts limits the room for manoeuver of the parliamentary body also in the ratification phase. Among the public, the rejection of the treaty on the European constitution has definitely closed the era of “permissive consensus” (Hooghe and Marks 2009). However, the process of European unification remains far remote from the European public. In Switzerland, the strongly administrative character of international legislation hinders public discussion (Vögeli 2007). In such a context, the media may serve as cue for the public: By delivering information about the extent and nature of Europeanized policymaking, the media enable citizens to form their own opinions and to hold their representatives accountable. In this sense media coverage may not only be considered an indicator of the information delivered to the public, but it may also enhance the democratic legitimacy of Europeanized policymaking (for a similar argument, see Tresch and Jochum 2005). While the previous contributions to this debate have examined the Europeanization of Swiss (primary and secondary) legislation, we take a closer look at two additional domestic arenas that are both supposed to be under pressure due to Europeanization: The parliament and the media. To that end, we rely on data gathered in a research project that two of us carried out in the context of the NCCR Democracy.1 While this project was primarily interested in the mediatization of decision-making processes in Switzerland, it also investigated the conditional role played by internationalization/Europeanization. For our present purposes, we shall exploit the two data-sets that were developed as part of a study of the political agenda-setting power of the media (Sciarini and Tresch 2012, 2013, Tresch et al. 2013): A data-set on issue attention in parliamentary interventions (initiatives, motions, postulates,2 interpellations and questions) and a data-set on issue attention in articles from the Neue Zürcher Zeitung (NZZ). The data covers the years 1995 to 2003 and the coding of issues followed the classification system developed in the “Policy Agendas Project” (Baumgartner and Jones 1993).

Forest regeneration capacity and its enhancement by forest management and silviculture in Cabo Delgado

SDC has been involved in rural development in Cabo Delgado for more than 30 years. Shortly after the independence of Mozambique, projects in water supply and integrated rural development were initiated. The silvoagropastoral project FO9 based in Mueda was a very early experience in forestry in Cabo Delgado. Andreas Kläy was responsible for the forestry sector in FO9 for 3 years in the early 1980s and had an opportunity to initiate an exchange of ideas and experience in rural development theory and approaches with Yussuf Adam, who was doing research in human anthropology and history in the province. 25 years later, the current situation of forest management in Cabo Delgado was reassessed, with a specific focus on concessions in the North. The opportunity for a partnership between the MITI SA, the University of Eduardo Mondlane, and CDE was created on the basis of this preliminary study1. The aim of this partnership is to generate knowledge and develop capacity for sustainable forest management. The preliminary study showed that “…we have to face weaknesses and would like to start a learning process with the main institutions, organisations, and stakeholder groups active in forest management and research in the North of Cabo Delgado. This learning process will involve studies supported by competent research institutions and workshops …” The specific objectives of ESAPP project Q804 are the following: 1. Contribute to understanding of the forestry sector; 2. Capacity development for professionals and academics; 3. Support for the private sector and the local forest service; 4. Support data generation at Cabo Delgado's Provincial Service; 5. Capacity development for Swiss academic institutions (CDE and ETHZ). A conceptual planning platform was elaborated as a basis for cooperation and research in the partnership (cf. Annex 1). The partners agreed to work on two lines of research: biophysical and socio-economic. In order to ensure a transdisciplinary approach, disciplinary research is anchored in common understanding in workshops based on the LforS methods. These workshops integrate the main stakeholders in the local context of the COMADEL concession in Nangade District managed by MITI SA, and take place in the village of Namiune. The research team observed that current management schemes consist mainly of strategies of nature mining by most stakeholders involved. Institutional settings - formal and informal - have little impact due to weak capacity at the local level and corruption. Local difficulties in a remote rural area facilitate external access to resources and are perpetuated by the loss of benefits. The benefits of logging remain at the top level (economic and political elites). The interests of the owners of the concession in stopping the loss of resources caused by this regime offers a unique opportunity to intervene in the logic of resource degradation and agony in rural development and forest management.

Information Technology Outsourcing: Towards Sustainable Business Value

This book attempts to synthesize research that contributes to a better understanding of how to reach sustainable business value through information systems (IS) outsourcing. Important topics in this realm are how IS outsourcing can contribute to innovation, how it can be dynamically governed, how to cope with its increasing complexity through multi-vendor arrangements, how service quality standards can be met, how corporate social responsibility can be upheld, and how to cope with increasing demands of internationalization and new sourcing models, such as crowdsourcing and platform-based cooperation. These issues are viewed from either the client or vendor perspective, or both. The book should be of interest to all academics and students in the fields of Information Systems, Management, and Organization as well as corporate executives and professionals who seek a more profound analysis and understanding of the underlying factors and mechanisms of outsourcing.