892 resultados para Matter paragraphs in audit reports


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The long-term adverse effects on health associated with air pollution exposure can be estimated using either cohort or spatio-temporal ecological designs. In a cohort study, the health status of a cohort of people are assessed periodically over a number of years, and then related to estimated ambient pollution concentrations in the cities in which they live. However, such cohort studies are expensive and time consuming to implement, due to the long-term follow up required for the cohort. Therefore, spatio-temporal ecological studies are also being used to estimate the long-term health effects of air pollution as they are easy to implement due to the routine availability of the required data. Spatio-temporal ecological studies estimate the health impact of air pollution by utilising geographical and temporal contrasts in air pollution and disease risk across $n$ contiguous small-areas, such as census tracts or electoral wards, for multiple time periods. The disease data are counts of the numbers of disease cases occurring in each areal unit and time period, and thus Poisson log-linear models are typically used for the analysis. The linear predictor includes pollutant concentrations and known confounders such as socio-economic deprivation. However, as the disease data typically contain residual spatial or spatio-temporal autocorrelation after the covariate effects have been accounted for, these known covariates are augmented by a set of random effects. One key problem in these studies is estimating spatially representative pollution concentrations in each areal which are typically estimated by applying Kriging to data from a sparse monitoring network, or by computing averages over modelled concentrations (grid level) from an atmospheric dispersion model. The aim of this thesis is to investigate the health effects of long-term exposure to Nitrogen Dioxide (NO2) and Particular matter (PM10) in mainland Scotland, UK. In order to have an initial impression about the air pollution health effects in mainland Scotland, chapter 3 presents a standard epidemiological study using a benchmark method. The remaining main chapters (4, 5, 6) cover the main methodological focus in this thesis which has been threefold: (i) how to better estimate pollution by developing a multivariate spatio-temporal fusion model that relates monitored and modelled pollution data over space, time and pollutant; (ii) how to simultaneously estimate the joint effects of multiple pollutants; and (iii) how to allow for the uncertainty in the estimated pollution concentrations when estimating their health effects. Specifically, chapters 4 and 5 are developed to achieve (i), while chapter 6 focuses on (ii) and (iii). In chapter 4, I propose an integrated model for estimating the long-term health effects of NO2, that fuses modelled and measured pollution data to provide improved predictions of areal level pollution concentrations and hence health effects. The air pollution fusion model proposed is a Bayesian space-time linear regression model for relating the measured concentrations to the modelled concentrations for a single pollutant, whilst allowing for additional covariate information such as site type (e.g. roadside, rural, etc) and temperature. However, it is known that some pollutants might be correlated because they may be generated by common processes or be driven by similar factors such as meteorology. The correlation between pollutants can help to predict one pollutant by borrowing strength from the others. Therefore, in chapter 5, I propose a multi-pollutant model which is a multivariate spatio-temporal fusion model that extends the single pollutant model in chapter 4, which relates monitored and modelled pollution data over space, time and pollutant to predict pollution across mainland Scotland. Considering that we are exposed to multiple pollutants simultaneously because the air we breathe contains a complex mixture of particle and gas phase pollutants, the health effects of exposure to multiple pollutants have been investigated in chapter 6. Therefore, this is a natural extension to the single pollutant health effects in chapter 4. Given NO2 and PM10 are highly correlated (multicollinearity issue) in my data, I first propose a temporally-varying linear model to regress one pollutant (e.g. NO2) against another (e.g. PM10) and then use the residuals in the disease model as well as PM10, thus investigating the health effects of exposure to both pollutants simultaneously. Another issue considered in chapter 6 is to allow for the uncertainty in the estimated pollution concentrations when estimating their health effects. There are in total four approaches being developed to adjust the exposure uncertainty. Finally, chapter 7 summarises the work contained within this thesis and discusses the implications for future research.

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In its October 2010 Green Paper on audit policy, the European Commission suggested that joint audits might be a way of improving the audit market in Europe. However, some parties consider that a joint audit system is not an efficient solution because the perceived improvements in audit quality, if any, are not commensurate with the significant increase in audit fees. We compare audit fees paid during the years 2007-2011 by listed companies in France, where joint audits are mandatory, with those paid by British and Italian companies. Theory suggests that audit fees in countries with high investor protection, such as the UK, are likely to be greater than those in countries with lower investor protection, such as France and Italy, ceteris paribus. However, we find significantly higher audit fees in France after controlling for well-documented auditor, client, and engagement attributes, which vary across countries. Furthermore, since we do not find statistically significant differences in the magnitude of abnormal accruals, the higher audit fees observed in France do not appear to be associated with higher audit quality.

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The relationships between the spatial and temporal variations in the abundance of the shrimp Nematopalaemon schmitti and water temperature, salinity, and texture and organic-matter content of the sediment, were analysed in Ubatumirim, Ubatuba and Mar Virado bays on the northern coast of São Paulo, Brazil. Sampling was carried out monthly, from January 1998 through December 1999, from a shrimp boat equipped with double-rig nets, along six transects in each bay. In total, 2 116 specimens of N. schmitti were caught. Their distribution differed among bays, transects and seasons (ANOVA, p < 0.05). Highest total abundance was found in areas of high organic-matter content, in substrate composed mainly of very fine sand and silt and clay, and during winter and autumn. Although multiple regression analysis showed no significant relationship (p > 0.05), observations suggest that water temperature, sediment texture, organic-matter content, and the presence of biodetritus and plant fragments, provided favourable environmental conditions for the establishment of N. schmitti in the region.

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The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

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The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

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The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

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The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

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The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

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The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

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A method has been developed for the direct determination of Cu, Cd, Ni and Pb in aquatic humic substances (AHS) by graphite furnace atomic absorption spectrometry. AHS were isolated from water samples rich in organic matter, collected in the Brazilian Ecological Parks. All analytical curves presented good linear correlation coefficient. The limits of detection and quantification were in the ranges 2.5-16.7 mu g g(-1) and 8.5-50.0 mu g g(-1), respectively. The accuracy was determined using recovery tests, and for all analytes recovery percentages ranged from 93 - 98 %, with a relative standard deviation less than 4 %. The results indicated that the proposed method is a suitable alternative for the direct determination of metals in AHS.

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Global changes linked to increases in temperature and ocean acidification, but also to more direct anthropogenic influences such as aquaculture, have caused a worldwide increase in the reports of Vibrio-associated illnesses affecting humans and also animals such as shrimp and molluscs. Investigation of the emergence of Vibrio pathogenesis events requires the analysis of microbial evolution at the gene, genome and population levels, in order to identify genomic modifications linked to increased virulence, resistance and/or prevalence, or to recent host shift. From a more applied point of view, the elucidation of virulence mechanisms is a prerequisite to devising prophylactic methods to fight infectious agents. In comparison with human pathogens, fairly little is known about the requirements for virulence in vibrios pathogenic to animals. However, the advent of genome sequencing, especially next-generation technologies,the possibility of genetically manipulating most of the Vibrio strains, and the recent availability of standardised animals for experimental infections have now compensated for the considerable delay in advancement of the knowledge of non-model pathogens such as Vibrio and have led to new scientific questions.

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Is fairness in process and outcome a generalizable driver of police legitimacy? In many industrialized nations, studies have demonstrated that police legitimacy is largely a function of whether citizens perceive treatment as normatively fair and respectful. Questions remain whether this model holds in less-industrialized contexts, where corruption and security challenges favor instrumental preferences for effective crime control and prevention. Support for and against the normative model of legitimacy has been found in less-industrialized countries, yet few have simultaneously compared these models across multiple industrializing countries. Using a multilevel framework and data from respondents in 27 countries in sub-Saharan Africa (n~43,000), I find evidence for the presence of both instrumental and normative influences in shaping the perceptions of police legitimacy. More importantly, the internal consistency of legitimacy (defined as obligation to obey, moral alignment, and perceived legality of the police) varies considerably from country to country, suggesting that relationships between legality, morality, and obligation operate differently across contexts. Results are robust to a number of different modeling assumptions and alternative explanations. Overall, the results indicate that both fairness and effectiveness matter, not in all places, and in some cases contrary to theoretical expectations.

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“Knowing the Enemy: Nazi Foreign Intelligence in War, Holocaust and Postwar,” reveals the importance of ideologically-driven foreign intelligence reporting in the wartime radicalization of the Nazi dictatorship, and the continued prominence of Nazi discourses in postwar reports from German intelligence officers working with the U.S. Army and West German Federal Intelligence Service after 1945. For this project, I conducted extensive archival research in Germany and the United States, particularly in overlooked and files pertaining to the wartime activities of the Reichssicherheitshauptamt, Abwehr, Fremde Heere Ost, Auswärtiges Amt, and German General Staff, and the recently declassified intelligence files pertaining to the postwar activities of the Gehlen Organization, Bundesnachrichtendienst, and Foreign Military Studies Program. Applying the technique of close textual analysis to the underutilized intelligence reports themselves, I discovered that wartime German intelligence officials in military, civil service, and Party institutions all lent the appearance of professional objectivity to the racist and conspiratorial foreign policy beliefs held in the highest echelons of the Nazi dictatorship. The German foreign intelligence services’ often erroneous reporting on Great Britain, the Soviet Union, the United States, and international Jewry simultaneously figured in the radicalization of the regime’s military and anti-Jewish policies and served to confirm the ideological preconceptions of Hitler and his most loyal followers. After 1945, many of these same figures found employment with the Cold War West, using their “expertise” in Soviet affairs to advise the West German Government, U.S. Military, and CIA on Russian military and political matters. I chart considerable continuities in personnel and ideas from the wartime intelligence organizations into postwar West German and American intelligence institutions, as later reporting on the Soviet Union continued to reproduce the flawed wartime tropes of innate Russian military and racial inferiority.

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This paper presents a feminist analysis of corporate social responsibility (CSR) in a male-dominated industry within a developing country context. It seeks to raise awareness of the silencing of women’s voices in CSR reports produced by mining companies in Tanzania. Tanzania is one of the poorest countries in Africa, and women are often marginalised in employment and social policy considerations. Drawing on work by Hélène Cixous, a post-structuralist/radical feminist scholar, the paper challenges the masculinity of CSR discourses that have repeatedly masked the voices and concerns of ‘other’ marginalised social groups, notably women. Using interpretative ethnographic case studies, the paper provides much-needed empirical evidence to show how gender imbalances remain prevalent in the Tanzanian mining sector. This evidence draws attention to the dynamics faced by many women working in or living around mining areas in Tanzania. The paper argues that CSR, a discourse enmeshed with the patriarchal logic of the contemporary capitalist system, is entangled with tensions, class conflicts and struggles which need to be unpacked and acknowledged. The paper considers the possibility of policy reforms in order to promote gender balance in the Tanzanian mining sector and create a platform for women’s concerns to be voiced.

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Estudos de inquérito sugerem que os espaços verdes são locais perigosos e inseguros, aonde perdura o crime, levando as pessoas frequentemente a evitá-los. Publicamente desejados, mas simultaneamente receados, pela insegurança que por vezes invocam, os espaços verdes são mal compreendidos na óptica da segurança e na perspetiva criminológica. Este estudo exploratório de auto-relato visa assim contribuir para o conhecimento dos vários aspetos relacionados com a segurança dos espaços verdes, com base na perspetiva dos vigilantes, nomeadamente, a extensão e características da criminalidade existente, a identificação dos fatores internos e externos que se relacionam com a segurança e a relevância de várias dimensões situacionais dos espaços verdes na óptica da segurança e prevenção do crime. Para dar resposta a estas questões, realizaram-se entrevistas diretivas e estruturadas junto de uma amostra de vigilantes dos espaços verdes da cidade do Porto, que concordaram em participar no estudo. Os dados recolhidos, de teor quantitativo e qualitativo, foram analisados e interpretados, procurando-se identificar padrões nos relatos dos vigilantes e estabelecer um conhecimento que oriente práticas de bom planeamento e gestão dos espaços verdes municipais.