Determinants of the price of allowance in the European Union emissions trading market

Teorian mukaan täydellisen kilpailun päästöoikeuskauppamarkkinoilla päästöoikeuden hinta muodostuu markkinoilla vallitsevan päästöjen vähentämisen rajakustannuksen perusteella. Euroopan päästökauppamarkkinoilla päästöjen vähentämisen kustannuksia nostavat suhteellisen lyhyet päästökauppajaksot ja epävarmuus järjestelmän jatkuvuudesta. Toisaalta päästökaupan osallistujien yhteenlaskettu päästöjen vähentämisen tarve lienee suhteellisen vähäinen ellei olematon ensimmäisellä päästökauppajaksolla. Euroopan päästökauppamarkkinoilla päästöjen vähentämisen tarve ja päästöjenvähentämisen kustannukset ovat osittain riippuvaisia muuttuvista tekijöistä. Päästöoikeuden hintaan voivat vaikuttaa päästökauppajakson aikana tapahtuva teollisuuden suhdannevaihtelu, polttoaineiden hintojen heilahtelut sekä säätilojen vaihtelu. Päästökaupan ensimmäisinä kuukausina päästöoikeuden hintakehityksellä on ollut yhteyksiä tekijöihin, joiden muutosten tulisikin vaikuttaa päästökauppamarkkinoiden tasapainoon. Näitä tekijöitä ovat esimerkiksi polttoainemarkkinoiden ja sähkömarkkinoiden hintakehitys sekä vaihtelut säätiloissa.

Myönteisiä kokemuksia ulkoistamisesta; yksilön työhyvinvoinnin näkökulma

Tutkimuksen tarkoituksena on selvittää, miten yksilö kokee ulkoistetuntyösuhteensa työhyvinvoinnin näkökulmasta. Kirjallisuuskatsauksessa tuodaan esiin ulkoistamisen erityispiirteitä ja työhyvinvoinnin osalta sitä kuormittavia ja sääteleviä tekijöitä. Tutkimus on laadullinen tutkimus, jonka empiirinen osuus on koottu yksilöhaastatteluilla Ruokolahden kunnassa. Kunnanjohdon edustajilta kerättiin tietoa ulkoistamisesta strategisena ratkaisuna. Ulkoistettuja tehtäviä hoitavien pienyrittäjien haastatteluiden fokus oli työhyvinvointikokemuksissa. Ulkoistetuissa suhteissa löytyi paikallisten, perinteisten työolotekijöiden lisäksi hajautetulle organisaatiolle spesifisiä työn kuormitustekijöitä, joilla oli vaikutusta työhyvinvointikokemuksiin. Mm. työntekijöiden autonomisuuden lisääntyminen ja sopimusosapuolten luottamuksen molemminpuolinen kasvu ulkoistamissopimuksen aikana ovat tässä tutkitussa tapauksessa tehneet työhyvinvointikokemukset positiivisemmiksi verrattuna aiempiin palkkatyösuhteisiin, vaikka työhyvinvoinnin pohdinta on ollut sekundaarista pohdintaa niin ulkoistajilla kuin ulkoistetuillakin.

Tilintarkastusevidenssin luotettavuus

Tämän tutkimuksen tavoitteena on selvittää, miten tilintarkastaja suorittaa tilintarkastusevidenssin luotettavuuden arvioinnin osana tilintarkastusprosessia ja millaista tilintarkastusevidenssiä voidaan pitää luotettavana. Tutkimus on rajattu koskemaan ensisijaisesti suomalaista tilintarkastuskäytäntöä ja sääntelyä sekä ainoastaan voittoa tavoittelevien yritysten vuosittaisen kirjanpidon, tilinpäätöksen ja hallinnon tarkastusta. Tavoitteeseen pyritään tarkastelemalla ensin olemassa olevaa aihetta koskevaa kirjallisuutta ja tilintarkastukseen liittyvää sääntelyä.Käytännön toimintaa kartoitetaan suomalaisille KHT-tilintarkastajille suoritetun kyselytutkimuksen avulla. Tutkimuksen mukaan tilintarkastusevidenssin luotettavuuden arviointi on tapauskohtaista ammatillista harkintaa vaativaa toimintaa. Evidenssin luotettavuuteen vaikuttavat monet erilaiset tilannetekijät ja erilaisista lähteistä hankitun evidenssin luotettavuuden välillä voidaan havaita eroja.Arviointi-työn vaikeuden takia tilintarkastajalta edellytetään kokemusta ja ammatti-taitoa sekä riippumattomuutta. Empiirinen tutkimus osoittaa, että käytännössä tilintarkastajien suhtautuminen evidenssin arviointiin on melko käytännönläheistä. Arviointi suoritetaan lähinnä suunnitteluvaiheessa, jossa kartoitetaan tilintarkastukseen liittyvät riskit ja valitaan käytettävät tarkastusmetodit ja näin varmistetaan kerättävän evidenssin luotettavuus. Evidenssin lähteiden luotettavuus arvioidaan muutaman tärkeimmän kriteerin valossa. Tärkeimpinä luotettavuuteen vaikuttavina tekijöinä tilintarkastajat pitävät lähteen riippumattomuutta, yrityksen kontrolliympäristöä sekä omaa ammattitaitoaan.

Induction motor versus permanent magnet synchronous motor in motion control applications: a comparative study

High dynamic performance of an electric motor is a fundamental prerequisite in motion control applications, also known as servo drives. Recent developments in the field of microprocessors and power electronics have enabled faster and faster movements with an electric motor. In such a dynamically demanding application, the dimensioning of the motor differs substantially from the industrial motor design, where feasible characteristics of the motor are for example high efficiency, a high power factor, and a low price. In motion control instead, such characteristics as high overloading capability, high-speed operation, high torque density and low inertia are required. The thesis investigates how the dimensioning of a high-performance servomotor differs from the dimensioning of industrial motors. The two most common servomotor types are examined; an induction motor and apermanent magnet synchronous motor. The suitability of these two motor types indynamically demanding servo applications is assessed, and the design aspects that optimize the servo characteristics of the motors are analyzed. Operating characteristics of a high performance motor are studied, and some methods for improvements are suggested. The main focus is on the induction machine, which is frequently compared to the permanent magnet synchronous motor. A 4 kW prototype induction motor was designed and manufactured for the verification of the simulation results in the laboratory conditions. Also a dynamic simulation model for estimating the thermal behaviour of the induction motor in servo applications was constructed. The accuracy of the model was improved by coupling it with the electromagnetic motor model in order to take into account the variations in the motor electromagnetic characteristics due to the temperature rise.

L'aprofitament ramader a la vall del Madriu-Perafita-Claror (Principat d'Andorra)

The farming exploitation in the Madriu-Perafita-Claror Valley (Principality of Andorra). The Madriu-Perafita-Claror Valley, a natural space located in the Principality of Andorra, has kept a high ecological and landscape value through time. At present, the Valley is considered in the cultural landscape category of the UNESCO World-wide Heritage. A study of the spatial variability of pastures in the Valley conducted from 1994 to 2003 concluded that there was an optimistic future for livestock. This future was mainly explained by new policies in the country, as well as by the new hopes of the tockbreeders. The study also stated that cattle and horse movements within the Valley did not varied over the study period, although entrance and exit points changed. Sheep only fed in the Madriu-Perafita-Claror Valley, but it wouldbe convenient its introduction in other areas where horses and cattle did not pasture. The study concluded that the use of the Valley by the stockbreeders contributed to the development of the vegetation and the landscape, and that the livestock is very important to keep natural and landscape values of the Valley.

La mejora de la calidad de vida de las personas con lesión medular: la transición del centro rehabilitador a la vida cotidiana desde la perspectiva de los usuarios

El retorno a la vida cotidiana para una persona con lesión medular después del periodo de rehabilitación en régimen hospitalario, es un proceso difícil no exento de dificultades y nuevos retos personales. En este trabajo nos planteamos identificar aquellos factores más relevantes que contribuyen a mejorar su calidad de vida, desde la perspectiva de las propias personas afectadas. Hemos realizado dos grupos de discusión: uno formado por 12 personas con paraplejia y otro formado por 6 personas con tetraplejia. El análisis de contenido realizado indica que, para los participantes existen dos dimensiones relacionadas con su percepción de calidad de vida una vez salen del centro de rehabilitación: a) necesidad de atención al entorno más próximo y b) preparación para el mundo real. Concluimos señalando la importancia de realizar programas de rehabilitación integral, que incluyan, rehabilitación física, aprendizaje de habilidades que posibiliten el máximo de independencia y autonomía personal y trabajo de apoyo a la familia

Oral implant rehabilitation in a patient with Moebius syndrome

Introduction: Moebius syndrome is a rare congenital disorder characterized by unilateral or bilateral involvement of the sixth and seventh cranial nerves, resulting in a lack of facial expression and eye movements. These patients suffer a series of oral manifestations that may complicate their dental treatment, such as facial and tongue muscle weakness, uncontrolled salivation secondary to defi cient lip sealing, micrognathia, microstomia, bifi d uvula, gothic and fi ssured palate, fi ssured tongue, and glossoptosis. The underlying etiology remains unclear, though vascular problems during embryogenesis appear to be involved. Clinical case: We report the case of a woman with Moebius syndrome and total edentulism. Eight years ago she underwent complete oral rehabilitation with the placement of two implants in each dental arch. Discussion: Moebius syndrome has still an unknown etiology, although it is related to disorders during pregnancy. This kind of patient can be rehabilitated using oral implants.

Delirium in the elderly: Current problems with increasing geriatric age.

Delirium is an acute disorder of attention and cognition seen relatively commonly in people aged 65 yr or older. The prevalence is estimated to be between 11 and 42 per cent for elderly patients on medical wards. The prevalence is also high in nursing homes and long term care (LTC) facilities. The consequences of delirium could be significant such as an increase in mortality in the hospital, long-term cognitive decline, loss of autonomy and increased risk to be institutionalized. Despite being a common condition, it remains under-recognised, poorly understood and not adequately managed. Advanced age and dementia are the most important risk factors. Pain, dehydration, infections, stroke and metabolic disturbances, and surgery are the most common triggering factors. Delirium is preventable in a large proportion of cases and therefore, it is also important from a public health perspective for interventions to reduce further complications and the substantial costs associated with these. Since the aetiology is, in most cases, multfactorial, it is important to consider a multi-component approach to management, both pharmacological and non-pharmacological. Detection and treatment of triggering causes must have high priority in case of delirium. The aim of this review is to highlight the importance of delirium in the elderly population, given the increasing numbers of ageing people as well as increasing geriatric age.

Consultation for Disordered Puberty: What Do Adolescent Medicine Patients Teach Us?

The period of adolescence is not only marked by important growth and pubertal events, but is also characterized by important psychosocial changes driven by a search for autonomy and the construction of one's identity. It can thus be easily understood that puberty disorders interfere heavily with these process, requiring from the endocrinologist not only medical knowledge, but also a great deal of emotional and psychological skills. They must progressively move from an educational approach that heavily involves the parents to one of shared information and decision making that places the young patient at the center of the therapeutic process. This can be achieved in several ways: respecting the affective and cognitive development of the adolescent; securing his privacy and (if requested by him) confidentiality; exploring his self-image and self-esteem and adapting the therapeutic process to the patient's expectations; reviewing the teenager's lifestyle, including the issue of sexuality and sexual behavior, and involving him in any therapeutic choice that has to be made, even if it does not match with the parents' expectations. The skills required for this respectful and holistic follow-up often exceed the abilities of any physician; it is thus suggested that a team approach involving a clinical nurse and/or a psychologist and/or social worker(s) be set up whenever possible.

Movimientos juveniles y estudiantiles contemporáneos: la toma de la Universidad Nacional de Tucumán, Argentina (2013)

El siguiente trabajo hace un recorrido histórico por los movimientos sociales, juveniles y estudiantiles contemporáneos europeos y latinoamericanos. Dicha revisión busca comprender la naturaleza de los movimientos, los contextos en los que emergen y las características de los mismos intentando, a su vez, rastrear los antecedentes de la toma de la Universidad Nacional de Tucumán Argentina en 2013

Liderazgo y dirección de empresas en el s. XXI

Peer-reviewed

Fuerza prensil de la mano asociada al grado de autonomía y riesgo de caída en ancianos

Objetivo: Determinación de la fuerza de prensión de la mano como indicador de la capacidad funcional y grado de autonomía para actividades cotidianas en personas de la tercera edad. Diseño: Se realizó un estudio observacional de diseño transversal. Emplazamiento: Medio comunitario. Centros cívicos, centros culturales y residencias de la tercera edad de la comarca del Bages (Barcelona). 2 Participantes: Se estudió a 61 personas, 40 mujeres y 21 hombres, con un rango de edad comprendido entre los 65 y 90 años, quienes no presentaban afecciones invalidantes graves. Se solicitó su colaboración y aceptación voluntaria tras informar del objetivo del estudio. Mediciones principales: El grado de autonomía funcional se valoró mediante el test de Barthel y el test de Lawton-Brody, y el riesgo de caída mediante el test de Tinetti. La fuerza muscular máxima voluntaria (FMMV) se determinó mediante el test de prensión de la mano (handgrip). Resultados: Los hombres mostraron una correlación positiva y estadísticamente significativa (p=0.001) entre la fuerza prensil de la mano y el grado de autonomía funcional y el menor riesgo de caída (p=0.037). Dicha correlación no fue observada en las mujeres respecto al grado de autonomía (p=0.232) y fue escasa para el riesgo de caída (p=0.048). Conclusiones: El test de handgrip es una herramienta potencialmente útil para estimar la autonomía funcional e instrumental y el riesgo de caídas, especialmente en varones que sobrepasan los 65 años.

Estudi sobre el perfil de persones grans amb dependència del servei d'ajuda a domicili del Consell Comarcal d'Osona i el tipus de suport formal i informal

The aim of this study is to determine the profile of dependent elderly people users of the home care services (SAD) of the regional council in Osona (Consell Comarcal d´Osona) , and the characteristics of formal and informal types of support they use. Methodology. An observational study of a transversal format has been carried out, with retrospective and descriptive purposes. The target population is 63 people (26 men and 37 women) included in the program of the regional SAD They have a recognized dependence grade approved by the law 39 /2006, December 14th , promoting the individual autonomy and care of elderly people in a dependent situation. The data were collected by social workers of basic social services, first with a home visit and followed by handed out questionnaires, specifically designed for this study, in order to obtain information on socio-demographic characteristics, and the type of support formal and informal. The obtained results on the SAD users are women in a 58.7% and a 41.3 % are men. The 84% of the total sampling are 80 years old and more, being the average age of 85.2 years old. 45% of them are married, 41% are widows and widowers and 14% are single. 54% are rated with severe dependence (grade II), 42.8% with high dependence (grade III). 86% live accompanied. 100% have an informal caregiver and a 95% of the times, the caregiver is a relative who in 73% of the cases the dedication time is permanent. The coverage of the SAD has an average of 4.27 hours per week and per user. The formal services most used are the technical (62%), also the assessment of an occupational therapist at home (57%) and the telecare service in a (56%). Conclusions. The SAD is used primarily for women in an advanced age and severe dependence. The informal assistance structures have an informal caregiver, being a member of the family mostly, living with the dependent, and mainly in a permanent dedication basis. The SAD has a varied intensity in each case. The formal support services complementary to the SAD, are largely used in all cases.

Veus ignorades: representacions socials, subjectivitat i resiliència en persones grans amb pèrdua d’autonomia funcional

Els processos per a l’aprovació i la implementació de la Llei per a l’Autonomia personal i l’Atenció a les Persones en situació de Dependència (LAPAD) han donat lloc a un intens debat polític i social que, coincidint també amb les millores en la provisió de serveis i els avenços mèdics, ha contribuït a un procés de classificació i d’etiquetatge basats en els dèficits de les persones que es troben en aquestes circumstàncies. Aquesta visió anul·la el subjecte i la seva experiència singular i condiciona l’abordatge dels models d’atenció i de cura. L’estudi pretén fer una aproximació a les persones grans amb pèrdua d’autonomia funcional, fent emergir les seves veus, que expressen com perceben, interpreten, afronten i es reajusten a la nova situació. Partint d’un enfocament constructivista, basat en la subjectivitat, es fa un recorregut sobre els models de la discapacitat que han reeixit en l’activitat científica dels darrers anys, els mecanismes de regulació de les pèrdues que defensen les teories del cicle vital i les aportacions que s’han fet sobre el model de la resiliència aplicat a les persones que envelleixen. El resultats de l’estudi mostren com les representacions i els significats que les persones grans atribueixen a la seva experiència s’inscriuen en les seves trajectòries vitals, donant un sentit únic i singular a la forma de viure i de respondre a la pèrdua d’autonomia funcional i les seves conseqüències. Aquelles que expressen una vivència d’integritat respecte de la vida viscuda, amb predomini d’afectes positius envers un mateix i els altres, que conserven l’esperança i el desig de continuar vivint, s’ajusten a les pèrdues de manera més satisfactòria que aquelles que expressen desconfiança i una certa amargor respecte de la pròpia vida. D’això se’n deriva que els espais d’escolta i d’acompanyament poden ser un recurs vàlid i necessari en el qual, a través de la paraula i el testimoni narrat, el subjecte pugui repensar i resignificar les seves experiències.

The Child Protection System from the Perspective of Young People: Messages from 3 Studies

This article reports findings and reflections based on the results of three different research projects conducted between 2008 and 2013 and focusing on the perspective of young care leavers in Spain. The overall aim was to examine these young people’s perceptions and evaluations of how they were treated while in the public care system, mainly residential care. Reviewing these qualitative studies, the most common and relevant issues highlighted by young people were related to the following themes: (a) entering care; (b) stability and emotional bonds in care; (c) education; (d) friends; (e) labelling, stigmatization, rights and opportunities; (f) autonomy and responsibility versus overprotection; (g) contact with parents, siblings and extended family; (h) maltreatment in care; and (i) leaving care. One of the main elements used in their assessments was comparison (i) between their previous situation within their birth family and the quality of care experienced in the residential home; and (ii) between what these young people commonly refer to as “normal children” and children in care. Recommendations deriving from their advice and opinions are also debated