The SUPERB Advisory Committee 2014 Annual Report

The State Underground Petroleum Environmental Response Bank (SUPERB) Act requires the SUPERB Advisory Committee to submit an annual report that addresses the financial status and viability of the SUPERB Account and the SUPERB Financial Responsibility Fund, the number of sites successfully remediated, the number of sites remaining to be remediated, and any statutory or regulatory changes the committee recommends.

Idoneidade formativa dos campos de prática clínica - caso particular de uma unidade de saúde personalizada

A Ordem dos Enfermeiros (OE) aprovou em Assembleia Geral de 2007 uma proposta de alteração estatutária em termos de regulação e desenvolvimento profissional. Surge assim o Modelo de Desenvolvimento Profissional (MDP) que traz uma nova dimensão à certificação de competências de enfermeiro e enfermeiro especialista. Se até aqui a OE certificava estas competências a partir dos documentos académicos apresentados, a partir desta alteração a certificação passa por uma prática tutelada de exercício profissional e só depois de dará a atribuição do título profissional. O Exercício Profissional Tutelado (EPT) só poderá ocorrer em serviços de saúde com idoneidade formativa acreditada pela OE. Para determinar esta idoneidade formativa dos contextos de prática clínica de enfermagem, é construído um referencial, que parte do documento “Padrões de Qualidade dos Cuidados de Enfermagem”, tendo como eixo organizador o enunciado descritivo sobre “A organização dos cuidados de enfermagem”. Este trabalho reflete o estágio realizado num contexto de prática clínica (Unidade de Cuidados de Saúde Personalizados) onde foi feita uma avaliação em termos de idoneidade formativa. De Abril a Junho de 2011 foi feita observação documental e da prática de enfermagem, aplicada uma grelha de avaliação de idoneidade formativa e entrevistado o enfermeiro chefe. Os resultados apresentados são de não evidência de idoneidade formativa, após o que se tentou estabelecer um Plano de Acção, para cumprimento dos critérios estabelecidos para a certificação. Com base no mesmo enunciado, a organização dos cuidados de enfermagem, foram delineadas algumas intervenções que, a seu tempo, poderão certificar esta unidade para a prática do exercício profissional tutelado. Destacamos o necessário envolvimento de todos os elementos de enfermagem, com uma condução de liderança forte e motivadora, no sentido criar um contexto de prática clínica congruente com as orientações da OE para a certificação e, em simultâneo, melhorar a qualidade dos cuidados de enfermagem prestados.

Impacto de las NIIF en el tratamiento del capital institucional de las cooperativas de trabajo asociado, en Bogotá

El presente artículo intentará dar un alcance hacia los impactos que se visualizan en la aplicación de normas internacionales de contabilidad en el tratamiento de los aportes sociales de las cooperativas, para Bogotá. En nuestro sistema cooperativo, en función de proteger al socio, incluso frente al riesgo de amenazar la estabilidad de la cooperativa, se ha reconocido un derecho al reembolso de los aportes sociales, que la cooperativa tiene que atender aunque esto signifique reducir el capital estatutario o incluso la disolución de la organización. El artículo muestra la importancia de analizar el impacto de nuevos estándares contables para revelar la situación financiera de la empresa y la forma en que estos afectaran no solo el patrimonio que es el capital de la empresa sino la figura de este tipo de organizaciones. De igual manera hace un análisis de las ventajas y desventajas de esta aplicación y finalmente una comparación de los estados financieros de una cooperativa antes y después de la implementación. Palabras Clave Cooperativa, capital social, Instrumentos financieros, Normas internacionales de contabilidad y patrimonio.

Child Health Care in Ireland

The Irish health care system is based on a complex and costly mix of private, statutory, and voluntary provisions. The majority of health care expenditure comes from the state, with a significant proportion of acute hospital care funded from private insurance, but there are relatively high out-of-pocket costs for most service users. There is free access to acute hospital care, but not for primary care, for all children. About 40% of the population have free access to primary care. Universal preventive public health services, including vaccination and immunization, newborn blood spot screening, and universal neonatal hearing screening are free. Major health challenges include poverty, obesity, drug and alcohol use, and mental health. The health care system has been dominated for the last 5 years by the impact of the current recession, which has led to very sharp cuts in health care expenditure. It is unclear if the necessary substantial reform of the system will happen. Government policy calls for a move toward a patient-centered, primary care-led system, but without very substantial transfers of resources and investment in Information and Communication Technology, this is unlikely to occur. The paper has been published as part of an overall report of Child Health in Europe: Diversity of Child Health Care in Europe: A Study of the European Paediatric Association/Union of National European Paediatric Societies and Associations http://www.jpeds.com/issue/S0022-3476(16)X0010-8 . (J Pediatr 2016;177S:S87-106).  

Expanding our Constitutional Horizons: A Comprehensive Study of Quasi-Constitutionality in Canada

A number of laws in Canada which uphold rights are referred to as quasi-constitutional by the courts in recognition of their special importance. Quasi-constitutional statutes are enacted through the regular legislative process, although they are being interpreted and applied in a fashion which has become remarkably similar to constitutional law, and are therefore having an important affect over other legislation. Quasi-constitutionality has surprisingly received limited scholarly attention, and very few serious attempts at explaining its significance have been made. This dissertation undertakes a comprehensive study of quasi-constitutionality which considers its theoretical basis, its interpretation and legal significance, as well as its similarities to comparable forms of law in other Commonwealth jurisdictions. Part I examines the theoretical basis of quasi-constitutionality and its relationship to the Constitution. As a statutory and common law form of fundamental law, quasi-constitutionality is shown to signify an association with the Canadian Constitution and the foundational principles that underpin it. Part II proceeds to consider the special rules of interpretation applied to quasi-constitutional legislation, the basis of this interpretative approach, and the connection between the interpretation of similar provisions in quasi-constitutional legislation and the Constitution. As a statutory form of fundamental law, quasi-constitutional legislation is given a broad, liberal and purposive interpretation which significantly expands the rights which they protect. The theoretical basis of this approach is found in both the fundamental nature of the rights upheld by quasi-constitutional legislation as well as legislative intent. Part III explores how quasi-constitutional statutes affect the interpretation of regular legislation and how they are used for the purposes of judicial review. Quasi-constitutional legislation has a significant influence over regular statutes in the interpretative exercise, which in some instances results in conflicting statutes being declared inoperable. The basis of this form of judicial review is demonstrated to be rooted in statutory interpretation, and as such it provides an interesting model of rights protection and judicial review that is not conflated to constitutional and judicial supremacy.

Agenda för samverkan eller verksamhetens agenda? Om professionellas erfarenheter av samverkan enligt samordnad individuell plan (SIP)

Agenda for collaboration or an agency agenda? Professionals’ experiences of colla­boration according to a coordinated individual plan (CIP) An increasing number of children and adolescents develop complex needs that require simultaneous action by different professionals. Several reports state that efforts for these children and adolescents have become increasingly specialized and fragmented. Since 2010, there are statutory requirements for collaboration according to a coordinated individual plan (SIP) between health care and social services. Pre-school and school can after regional agreement be involved in the co-ordination as equal partner. Collaboration in line with CIP is expected to offset the fragmentation for benefit of the service users’ ability to monitor and comprehend interventions. The aim was to investigate professionals’ experiences of CIP. The study consists of qualitative analysis of 12 focus group interviews with a total of 71 staff with different professions in health care, education and social services about their experiences of CIP. The results indicate that the participants act according to their core mission: nurturing, teaching and investigation. Two main categories with four sub-categories each appeared in the analysis. The main category, hindering factors, contains the categories: different mandates and requirements, requirements for presence initiative, questioning and censure, and timelines and prioritization. The main category of facilitating factors contains the categories: similar interpretation of common agreement, mutual respect and shared learning, common terminology and documentation, and willingness to collaborate. The analysis indicate that CIP was perceived as alternating between, on the one hand, a pro-active and service-focused tool, and on the other hand, a competing and compelling professional instrument.

Report of the Tax Study Committee to the House of Representatives of the General Assembly of South Carolina.

This is a report by the Committee that was created by House Resolution 1691 of 1965 for the purpose of studying the State's tax laws relating to the assessment and collection of ad valorem taxes by the political subdivisions of the state. The Committee found that some statutory requirements relating to reporting and assessment of property for local tax purposes were being ignored for practical reasons, and that, in the opinion of the Committee, actual practice was sometimes productive of better results than existing legal requirements. In those cases, the Committee has recommended changes in the law so that legal requirements will coincide with desirable practice.

Report of the Tax Study Committee to the House of Representatives of the General Assembly of South Carolina

This is a report by the Committee that was created by House Resolution 1691 of 1965 for the purpose of studying the State's tax laws relating to the assessment and collection of ad valorem taxes by the political subdivisions of the state. The Committee found that some statutory requirements relating to reporting and assessment of property for local tax purposes were being ignored for practical reasons, and that, in the opinion of the Committee, actual practice was sometimes productive of better results than existing legal requirements. In those cases, the Committee has recommended changes in the law so that legal requirements will coincide with desirable practice.

Music copyright in the digital age: creators, commerce and copyright - an empirical study of the UK music copyright industries

Copyright markets, it is said, are ‘winner takes all’ markets favouring the interests of corporate investors over the interests of primary creators. However, little is known about popular music creators’ ‘lived experience’ of copyright. This thesis interrogates key aspects of copyright transactions between creators and investors operating in the UK music industries using analysis of various copyright related documents and semi-structured interviews with creators and investors. The research found considerable variety in the types of ‘deal’ creators enter into and considerable divergence in the potential rewards. It was observed that new-entrant creators have little comprehension of the basic tenets of copyright, but with experience they become more ‘copyright aware’. Documentary and interview evidence reveals creators routinely assign copyright to third party investors for the full term of copyright in sound recordings: the justification for this is questionable. An almost inevitable consequence of this asymmetry of understanding of copyright and asymmetry of bargaining power is that creators become alienated from their copyright works. The empirical evidence presented here supports historic and contemporary calls for a statutory mechanism limiting the maximum copyright assignment period to ten-years.

Auditoria da gestão pública: diferenças de expectativas, qualidade e satisfação nas autarquias locais

O presente estudo baseou-se na avaliação dos factores mais influentes na percepção da qualidade da auditoria e satisfação dos Directores dos Serviços Financeiros das Autarquias Locais Portuguesas sujeitas a Certificação Legal de Contas. Aferir se existiam opiniões divergentes por região administrativa foi outro objectivo a que nos propusemos. Os resultados da pesquisa demonstram que os factores mais influentes são a especialização, o planeamento e trabalho de campo da empresa de auditoria. A percepção da qualidade de auditoria por Distrito/Região revela-se homogénea, ao invés da satisfação em relação à actividade de auditoria. Tendo em conta os resultados obtidos, a auditoria deverá equacionar o alargamento do seu campo de actuação, reorientar o seu papel, reforçar a comunicação e especialização no sector, por forma a potenciar a responsabilização, avaliação e apoio na tomada de decisão na gestão dos dinheiros públicos e, por outro lado, harmonizar as expectactivas entre auditado e auditor. /ABSTRACT: The present study was based on the assessment of the most influential factors in the perception of audit quality and satisfaction of the Directors of Financial Services of Portuguese Local Government subject to the Statutory Auditors. To assess whether there were differing opinions by administrative region was another goal we set ourselves. The survey results demonstrate that the most influential factors are the expertise, the planning and fieldwork of the audit firm. The perception of audit quality by District I Region proves to be homogeneous, rather than satisfaction with the audit work. Given the results, the audit should consider extending its scope to act, to reorient their role, to strengthen the communication and expertise in the sector in order to enhance accountability, assessment and support in decision making in the management of public resources and, secondly, to harmonize expectations between auditee and auditor.

PROPUESTA PARA LA ELABORACIÓN DE UN PLAN DE TRANSPORTE URBANO, DENTRO DEL CONTEXTO DE LOS PLANES REGULADORES EN COSTA RICA

En este artículo se plantean los elementos fundamentales que deben contener un plan de transporte, dentro del contexto de los Planes Reguladores en Costa RicaSe pretende que este documento sirva de guía metodológica en la elaboración de los planes reguladores, en la sección correspondiente al transporte y la vialidad. Actualmente existe un vacío teórico metodológico que se refleja en una ambigüedad conceptual y en una falta de rigurosidad metodológica, provocada por la interpretación que cada uno hace de las diferentes leyes de la planificación urbana que existen en nuestro país. Con el traspaso de los recursos obtenidos de la ley de bienes inmuebles a las municipalidades, se hace imperativo que la mayoría de las municipalidades, que no han elaborado un plan regulador, se aboquen a hacerlo y que numerosos consultores privados e institutos y escuelas universitarias ofrezcan esos servicios.El trabajo recoge la experiencia de varios años de investigación en ese campo y la participación en numerosos congresos y conferencias a nivel nacional e internacional.ABSTRACT:This article dcals with the principal elements which a transportation plan should contain, within the context of regulatory plan in Costa Rica.It is hoped that thís document wilI gcncrally serve as a methological guide for the design of thosc rcgulatory plans, and particulary with regard to the scction dealing with transportation and roadways.There exists at prcsent a theoretical and methodological vacuum in this area which is reflected in a conceptual ambiguity and lack of methodological discipline, due to the various individual interpretations applied to ihose urban planning laws which do exist in this country.Statutory revisions now prov ide for the allocation of proceeds from real property taxes to the municipalities, thus making it emperative that those local governments which have not done so, promptly design their own regulatory plan, and that public and private consultants, as well as institutions of learning and research, offer their specialized expertise to this effort.Morever, this anide presents the results of many years of research in Ihis area in addition to the lessons learned from a continuing participation in conferences, seminars and events of a similar nature, heid at both national and international leveis.

Delito y enfermedad mental: consumo de sustancias legales e ilegales

 Resumen  Palabras clave: drogas, psiquiatrización, medicalización, control social.AbstractThe article addresses the connections between medicalization and the prosecution of the consumption of substances called narcotics and their effects on the subject- a subject who, at the same time, is entitled to rights. Through the examination of six judicial warrants for compulsory admissions to a "psychiatric colony", the working of the interconnection between legal and psychiatric practices is analyzed. What is also analysed are the effects such interconnection has on the construction of a broader spectrum of action and intervention, both of the judiciary and the medical practices, beyond the framework of the statutory regulations upon which such admissions are based. From the examined material two main aspects come to light: firstly, the medical and mental-health arguments from which decisions about psychiatric hospital admissions in drug or alcohol abuse cases will be made. Secondly, there is also an indication of the purpose or objective of such hospital admissions. This paper also deals with the processes that Foucault calls "indefinite medicalization « and the real productions that go beyond therapeutic aspects, relating the effects of the former with the workings of the control of subjects through the different diagnoses categories of addicts, be it alcoholics or drug addicts.Keywords: drug, psychiatrization, medicalization, social control.