Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

Consequences of intercultural practices in Miguel Sousa Tavares' Equator

This article involves the analysis of a case-study, so I have chosen Equador by the Portuguese author Miguel Sousa Tavares. His book recreates the story of Sao Tome and Principe's people living under strict circumstances, while belonging to the Portuguese empire as one of its overseas' province. The forthcoming lines contain an approach to interculturality by analyzing these concrete circumstances. These lines also describe and study the differences between cultures - the Portuguese, as a European culture, and the Equatorial, as a colonized people's culture. The theme is old, but always relevant: the clash of value systems and the impossibility of forcibly overlaying one society on another. Slavery has existed as a common practice in most civilizations throughout history, based upon the superiority of a human being towards another. In socially hierarchized communities slavery was a major principle, almost a need. That way, some would benefit from exuberating privileges but many others only from hard working and giving their freedom up to be mistreated instead. In order to have a socially structured community, they were to be seriously and consciously neglected.

Good Practices in the field of Health Promotion and Chronic Disease Prevention

Background; Approach and Concept; Methods (Country reviews; Definition of Good Practice Criteria; Identification of Good Practice Examples; Identification of transferable practices / elements); Outputs

Joint Action CHRODIS Work Package 5 - Good practices in the field of health promotion and chronic disease prevention across the life cycle: outcomes at a glance

Associated Partners in the Work Package 5: National Health Institute Doutor Ricardo Jorge (INSA), Portugal (Luciana Costa)

Exclusive breastfeeding practices in the Coast region, Tanzania.

Background: Although breastfeeding in general is common and culturally accepted in many sub-Saharan countries, recommended exclusive breastfeeding infants to 6 months is rare. In rural Tanzania, data on infant feeding practices is rare. Objective: To examine and describe exclusive breastfeeding practices in rural settings (Coast Region) of Tanzania. Methods: A cross-sectional study was conducted in Coast Region of Tanzania involving 342 mothers. Only mothers with children aged between 6 and 23 months were interviewed in their residences. Data analyses included descriptive and logistic regression analyses. Results: The majority, 66%, of mothers reported to have breastfed their new born within the first hour of life. About 30% reported to have breastfed exclusively for up to at least six months. Those who did not practice complete exclusive breastfeeding mentioned insufficient milk as the main reason. Correlates of exclusive breastfeeding included maternal education and attitudes towards exclusive breastfeeding. Conclusion: The rate of exclusive breastfeeding in rural areas like the Coast Region of Tanzania is still very low. Programs aimed to promote exclusive breastfeeding must take multi-factorial considerations.

EDUCATION, TRAINING AND AWARENESS OF LAWS AS DETERMINANTS OF COMPLIANCE WITH PLANT PROTECTION LAW: THE CASE OF PESTICIDE USE PRACTICES IN TANZANIA

Pesticide residues in food and environment pose serious health risks to human beings. Plant protection laws, among other things, regulate misuse of agricultural pesticides. Compliance with such laws consequently reduces risks of pesticide residues in food and the environment. Studies were conducted to assess the compliance with plant protection laws among tomato farmers in Mvomero District, Morogoro Region, Tanzania. Compliance was assessed by examining pesticide use practices that are regulated by the Tanzanian Plant Protection Act (PPA) of 1997. A total of 91 tomato farmers were interviewed using a structured questionnaire. Purposive sampling was used in selecting at least 30 respondent farmers from each of the three villages of Msufini, Mlali and Doma in Mvomero District, Morogoro Region. Simple Random Sampling was used to obtain respondents from the sampling frame. Individual and social factors were examined on how they could affect pesticide use practices regulated by the law. Descriptive statistics, mainly frequency, were used to analyze the data while associations between variables were determined using Chi-Square and logistic regression model. The results showed that respondents were generally aware of the existence of laws on agriculture, environment and consumer health, although none of them could name a specific Act. The results revealed further that 94.5% of the farmers read instructions on the pesticides label. However, only 21% used the correct doses of pesticides, 40.7% stored pesticides in special stores, 68.1% used protective gear, while 94.5% always read instructions on the label before using a pesticide product. Training influenced the application rate of pesticide (p < 0.001) while awareness of agricultural laws significantly influenced farmers’ tendency to read information on the labels (p < 0.001). The results showed further that education significantly influenced the use of protective gears by farmers (p = 0.042). Education also significantly affected the manner in which farmers stored pesticide-applying equipment (p = 0.024). Furthermore, farmers’ awareness of environmental laws significantly (p = 0.03) affected farmers’ disposal of empty pesticide containers. Results of this study suggest the need for express provisions on safe use and handling of pesticides and related offences in the Act, and that compliance should be achieved through education rather than coercion. Results also suggest establishment of pesticide disposal mechanisms and structures to reduce unsafe disposal of pesticide containers. It is recommended that farmers should be educated and trained on proper use of pesticides. Farmers’ awareness on laws affecting food, environment and agriculture should be improved.

Nervous Kitchens: Critical Readings of Black Women's Food Practices in The Soul Food Imaginary

Nervous Kitchens intervenes in the story of soul food by treating the kitchen as a central site of instability. These kitchens reveal and critique their importance to constructions of Black womanhood. Utilizing close readings of Black women’s culinary practices in popular televisual kitchens and archival analysis of USDA domestic reforms, the project locates sites that challenge how we oversimplify soul food as a Black cultural product. These oversimplifications come through what I term the soul food imaginary. This term underscores how the cuisine is tangible (i.e., how dishes are made) but also the ways that histories of enslavement, migration, and domesticity are disseminated through fictionalized representations of Black women in the kitchen offering comfort through food. The project explores how images of these kitchens adhere to and diverge from the imaginary's four conventions: (1) Soul food originates in enslavement where master’s scraps became mama’s meal time; (2) Soul food is not healthy food; (3) Soul food moves South to North uninterrupted during the Great Migration and is evidence of and fuel for struggle, survival, and transformation; and 4) Black women cook it the best, naturally, and alone in the kitchen.

Predicting the concentration of residual methanol in industrial formalin using machine learning

In this thesis, a machine learning approach was used to develop a predictive model for residual methanol concentration in industrial formalin produced at the Akzo Nobel factory in Kristinehamn, Sweden. The MATLABTM computational environment supplemented with the Statistics and Machine LearningTM toolbox from the MathWorks were used to test various machine learning algorithms on the formalin production data from Akzo Nobel. As a result, the Gaussian Process Regression algorithm was found to provide the best results and was used to create the predictive model. The model was compiled to a stand-alone application with a graphical user interface using the MATLAB CompilerTM.

Debating food production at dinner time: Mainstream audiences are invited to debate the ethics of agricultural practices in Brazil

In the rural areas of Brazil, a farmer runs his agricultural empire with a fierce hand: he exploits his workers and the land to their limits. Lack of sustainable land management leads to the pollution of rivers, changes in rain patterns, and exhaustion of the soil.

Determinants of environmental accounting and reporting practices in portuguese local entities

Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs. Findings – Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities. Originality/value – This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

By-catch and discarding practices in five Algarve (southern Portugal) metiers

The catches and discards of trawlers, seiners and trammel netters were studied in the Algarve (southern Portugal) using observers onboard commercial fishing vessels. Species diversity was high, with 236 species recorded as occasionally, frequently or regularly discarded. Mean discard rates per trip were 0.13, 0.20, 0.27, 0.62 and 0.70, respectively, for trammel nets, demersal purse seines, pelagic purse seines, fish trawls and crustacean trawls, with high variability in terms of discard volume and discard rate, This was especially so for se ncrs where from 0 to 100% of the total catch might be discarded. No significant relationships were found between discard quantity or discard rate and characteristics of the fishing vessels sampled within each metier (total length, TAB, hp, kW). Based on the above discard rates and the official landings, it was estimated that in 1996, Algarve trawlers discarded 9000-13000 tonnes (t) while seiners discarded 5500-8200 t. Discarding practices in these fisheries are reviewed and the reasons for discarding are presented by species and metier basis. The results support the need for more studies on the factors contributing to discarding, variability in discard quantities and rates, the fate of discards and their importance to the marine ecosystem, and on ways of reducing by-catch and discarding in these fisheries.

Possibilities and challenges for No-till practices in Bulgaria

What is No-till? From No-till to Conservation Agriculture (CA) Why use No-till/CA? Where is No-till/CA practiced? The Bulgarian context The Ups The challenges No-till/CA in the context of CAP

Visualising In/Equalities through Contemporary Documentary Cinema. A Diffractive Reading of Feminist Practices in Spanish and Italian Non-Fiction Films

This thesis brings together feminist documentary film theory and feminist new materialism(s) to describe how feminist material-discursive practices in a sample of Spanish and Italian documentary cinema made between 2013-2018 (can) visualise gender in/equalities. The accomplished objectives have been: 1. Building a bridge between feminist documentary film theory and Karen Barad’s diffractive methodology by approaching non-fiction cinema that deals with social inequalities as a diffraction apparatus. 2. Developing a feminist toolbox for a response-able gaze by gathering different insights from feminist film theory. 3. Identifying feminist material-discursive practices in a sample of documentary films produced in Spain and Italy over the last six years (2013-2018). 4. Analysing the effects that these feminist material-discursive practices in documentary cinema have, particularly in terms of visualising gender in/equalities on both sides of the camera and on both sides of the screen. 5. Revealing patterns between the ten case studies by reading through one another (i.e. diffractively) insights raised in each one of them. In ten documentary films/case studies, I identify patterns of continuities and differences concerning feminist material-discursive practices at four levels: content, form, production and reception. In terms of contents, I detect two patterns in which feminist material-discursive practices may operate: enacting the right to appear or enacting the right to look back and/or against the grain. As for the forms, I exemplify how feminism politicises Bill Nichols’s six modes of representation. My analysis of production practices is elaborated along the filmmakers’ self-positions/situatedness, tensions/obstructions, and effects/affects/emotions regarding four key concepts: documentary cinema, equality, gender and feminism(s). And in the case of reception practices, I identify patterns of affective identification and/or intellectual reflections.

Performing inclusion and exclusion in the peer group. Children's social organization and peer socializing practices in the classroom

This PhD thesis investigates children’s peer practices in two primary schools in Italy, focusing on the ordinary and the Italian L2 classroom. The study is informed by the paradigm of language socialization and considers peer interactions as a ‘double opportunity space’, allowing both children’s co-construction of their social organization and children’s sociolinguistic development. These two foci of attention are explored on the basis of children’s social interaction and of the verbal, embodied, and material resources that children agentively deploy during their mundane activities in the peer group. The study is based on a video ethnography that lasted nine months. Approximately 30 hours of classroom interactions were video-recorded, transcribed, and analyzed with an approach that combines the micro-analytic instruments of Conversation Analysis and the use of ethnographic information. Three main social phenomena were selected for analysis: (a) children’s enactment of the role of the teacher, (b) children’s reproduction of must-formatted rules, and (c) children’s argumentative strategies during peer conflict. The analysis highlights the centrality of the institutional frame for children’s peer interactions in the classroom. Moreover, the study illustrates that children socialize their classmates to the linguistic, social, and moral expectations of the context in and through various practices. Notably, these practices are also germane to the local negotiation of children’s social organization and hierarchy. Therefore, the thesis underlines that children’s peer interactions are both a resource for children’s sociolinguistic development and a potentially problematic locus where social exclusion is constructed and brought to bear. These insights are relevant for teachers’ professional practice. Children’s peer interactions are a resource that can be integrated in everyday didactics. Nevertheless, the role of the teacher in supervising and steering children’s peer practices appears crucial: an acritical view of children’s autonomous work, often implied in teaching methods such as peer tutoring, needs to be problematized.

Vision-Based Solutions for Human-Robot Collaboration in Industrial Workcells

Industrial robots are both versatile and high performant, enabling the flexible automation typical of the modern Smart Factories. For safety reasons, however, they must be relegated inside closed fences and/or virtual safety barriers, to keep them strictly separated from human operators. This can be a limitation in some scenarios in which it is useful to combine the human cognitive skill with the accuracy and repeatability of a robot, or simply to allow a safe coexistence in a shared workspace. Collaborative robots (cobots), on the other hand, are intrinsically limited in speed and power in order to share workspace and tasks with human operators, and feature the very intuitive hand guiding programming method. Cobots, however, cannot compete with industrial robots in terms of performance, and are thus useful only in a limited niche, where they can actually bring an improvement in productivity and/or in the quality of the work thanks to their synergy with human operators. The limitations of both the pure industrial and the collaborative paradigms can be overcome by combining industrial robots with artificial vision. In particular, vision can be exploited for a real-time adjustment of the pre-programmed task-based robot trajectory, by means of the visual tracking of dynamic obstacles (e.g. human operators). This strategy allows the robot to modify its motion only when necessary, thus maintain a high level of productivity but at the same time increasing its versatility. Other than that, vision offers the possibility of more intuitive programming paradigms for the industrial robots as well, such as the programming by demonstration paradigm. These possibilities offered by artificial vision enable, as a matter of fact, an efficacious and promising way of achieving human-robot collaboration, which has the advantage of overcoming the limitations of both the previous paradigms yet keeping their strengths.