913 resultados para World Bank and IMF


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Lifecycle approaches have found their wide applications in analyzing, evaluating and assessing technologies and management methods in the infrastructure systems. While environmental problems such as global warming have become a serious issue in the world, researchers and practicing engineers in civil engineering have to pay attention to environmental impacts as well as function, safety, cost and aesthetics in the
whole lifecycle of civil infrastructures. In addition to the normal lifecycle activities accompanied with operation and aging, the effects of natural hazards such as earthquakes with a low occurrence probability but a high
hazard loss require a full consideration in determining both lifecycle cost and lifecycle environmental impact. In this research, an approach is proposed to predetermine the lifecycle environmental impact and costs of bridges from their construction and maintenance as well as the losses and recovery after natural hazards. Based on this research, it becomes possible to quantitatively outline the roles of bridge construction, maintenance and earthquake in both environmental impact and cost in the whole lifetime of a bridge, especially their constituent parts from seismic losses and recoveries.

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Uncoupling protein-3 (UCP3) is a mitochondrial inner-membrane protein abundantly expressed in rodent and human skeletal muscle which may be involved in energy dissipation. Many studies have been performed on the metabolic regulation of UCP3 mRNA level, but little is known about UCP3 expression at the protein level. Two populations of mitochondria have been described in skeletal muscle, subsarcolemmal (SS) and intermyofibrillar (IMF), which differ in their intracellular localization and possibly also their metabolic role. To examine if UCP3 is differentially expressed in these two populations and in different mouse muscle types, we developed a new protocol for isolation of SS and IMF mitochondria and carefully validated a new UCP3 antibody. The data show that the density of UCP3 is higher in the mitochondria of glycolytic muscles (tibialis anterior and gastrocnemius) than in those of oxidative muscle (soleus). They also show that SS mitochondria contain more UCP3 per mg of protein than IMF mitochondria. Taken together, these results suggest that oxidative muscle and the mitochondria most closely associated with myofibrils are most efficient at producing ATP. We then determined the effect of a 24-h fast, which greatly increases UCP3 mRNA (16.4-fold) in muscle, on UCP3 protein expression in gastrocnemius mitochondria. We found that fasting moderately increases (1.5-fold) or does not change UCP3 protein in gastrocnemius SS or IMF mitochondria, respectively. These results show that modulation of UCP3 expression at the mRNA level does not necessarily result in similar changes at the protein level and indicate that UCP3 density in SS and IMF mitochondria can be differently affected by metabolic changes.

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Workers' remittances represent a resource flow from rich to poor countries. The global value of remittances has risen sharply to over US$100 billion a year. This represents the second largest external income source for developing countries behind foreign direct investment (FDI), and far outstrips official development assistance (ODA) (Orozco 2003a). Remittances to developing countries are becoming increasingly important as other sources of external income decline. The impact of remittances on development, however, is inadequately reflected in the literature. Latin America and the Caribbean (LAC) is the world's largest remittance-receiving region. With 9 per cent of the world's population, the region receives approximately 32 per cent of the world's remittances. It is appreciably greater than tourist revenues in many countries, and in five countries in this region, remittances account for over 10 per cent of GNP (World Bank 2003). Within LAC, Nicaragua stands out from other countries. While the US dollar value of remittances to Nicaragua, estimated at US$610 million in 2001, is quite modest compared with the US$10 billion flowing into Mexico, for example, the relative volume of this resource compared with other income flows, and the potential for the country's development, makes Nicaragua's case exceptional. Representing almost 24 per cent of its GNP, remittances to Nicaragua have a significant social and economic impact. The value of known remittances is greater than total export earnings, on a par with the country's ODA, and almost five times that of FDI. As such, remittances currently represent the second largest single resource flow into the country. This is a recent phenomenon.

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This paper examines the unit root properties of crude oil production for 60 countries employing a range of panel data unit root tests for the period 1971 to 2003. The study first employs a number of panel data tests that do not accommodate structural breaks and then proceeds to apply the Lagrange Multiplier (LM) panel unit root test with one structural break. The results of the panel data tests without a structural break are inconclusive with at best mixed support for joint stationarity. The findings from the LM panel unit root test with a structural break, however, are conclusive, suggesting that for a world panel and smaller regional-based panels, crude oil and NGL production are jointly stationary.

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From 1980 until 2006, the Great Socialist People’s Libyan Arab Jamahiriya (Libya) was considered by the United States as a “Rogue State”. However, in May 2006, the U.S. Secretary of State, Condoleezza Rice, welcomed Libya back into the world community and declared that this erstwhile enemy had reformed. But has the American public registered this change in Libya’s status? Has this return to the fold influenced U.S. public opinion about Libya and its eccentric leader, Colonel Qaddafi? Or is it merely a case of new foes pushing old ones out of mind? What might some of America’s new “Rogue State” enemies learn from Libya’s example? This paper explores the nexus between the tumultuous U.S.-Libyan relationship and the U.S. public, and analyses how and why perceptions of Libya have changed.

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Background: The observance of regulation has become a fundamental part of life for the conduct of business around the world. Governments and their duly appointed designates, acting in the interest of the collective public, have relied on regulation to moderate economic and social behaviour through the imposition and enforcement of rules. While it can be commonly accepted that such a prescriptive framework may be necessary for the achievement of desired economic and social outcomes, regulation does impose costs on society and on individual firms. These costs, which can include the costs for government departments to administer, the cost for firms to comply, and the multitude of indirect costs such as lost innovation and productivity or their interrelated opportunity costs, have received ample attention.

Accountants are key advisers to all businesses on all aspects of doing business, including regulation. As such, it is appropriate that ACCA has sponsored this study, which explores the regulatory issues facing SMEs and the critical role that accountants and other organisations play in helping SMEs be aware of, comply with and generally manage effectively the regulations that apply to their business.

ACCA has consistently argued for a balanced view to be taken on regulation, recognising that certain rules are necessary for the fair development of business and for employees’ rights. Yet at the same time, ACCA recognises that SMEs are likely to be disproportionately burdened by regulatory requirements and, as a consequence, it actively campaigns for fairness in regulation, recognising the issue as a significant factor in the success, productivity and growth of small businesses.

Overview: This study complements similar research commissioned by ACCA in the United Kingdom and Canada (Blackburn et al. 2006), with the aim of helping to provide a more international picture of the effects of regulation on adviceseeking by SMEs and how accountants can help SMEs meet their regulatory obligations.

The research commenced in November 2006 and was conducted over the Australian summer period 2006/7, among SMEs and accounting practices, as follows:

* telephone survey among 250 SMEs
* postal survey among 130 accounting practitioner firms.

Key findings: The SME section of this study revealed the following points.

* Most SMEs (between 70% and 80%), agreed that the regulations under review were reasonable, however there were significantly high levels of concern regarding:
* the number of regulations affecting their business (80%)
* staying up to date with changing regulations (80%)
* complexity of regulation or the ease of understanding regulations (77%)
* inequity, or the cost of regulation in proportion to the business (66%)
* duplication, or being required to provide the same information to more than one government department (55%).
* External accountants were the most common source of advice, being used by 72% of SMEs; this was followed by federal government agencies,    62%; trade or industry bodies, 61%; and a lawyer or solicitor, 53%.
* Highest levels of satisfaction with the advice provided were recorded for lawyers/solicitors (94%), banks (91%) and external accountants (90%).
* Overall, 80% of SMEs who had used accountants rated their service as excellent or good. Thirty per cent gave accountants an excellent rating.
* Accountants rated particularly well on the following attributes:
* the potential for a long-term relationship with the business (81% excellent/good)
* technical understanding of the regulatory requirements that apply to the business (79%)
* ability to meet the needs of the business (77%)
* understanding of the business of the SME and its operations (73%).

The survey of accounting practitioners produced the following information.
* The results indicate that SME firms with fewer than 10 employees are the main source of revenue for the respondent accounting practitioners.
* Virtually all accountants provide regulatory advice, primarily in the areas of taxation (particularly Goods and Services Tax, GST), and Do-It-      Yourself (DIY) superannuation requirements. These services provided the accountants with their largest business growth in the two years before the time of the survey.

Seventy-nine per cent of accountants referred their SME clients to external professional advisers. Their comments indicate (see Appendix 4) that some accountants consider their role to be as convenors or advisers for their SME clients. Importantly, according to the accountants, SME firms with fewer than 10 employees did not update their knowledge of regulatory requirements; they relied on their accountant for the right advice. The main types of external adviser to whom accountants referred their SME clients were lawyers and financial planners.

* Accountants expressed their concern regarding the complexity and amount of regulations affecting their SME clients.
* The accountants also stated that they would like to provide additional advice to their SME clients.
 
Confidence intervals – SME surve
y:  The survey sample size was 250 SMEs from the total of 1.2 million Australian SMEs. Any estimate of proportions agreeing or disagreeing with particular statements must be considered with respect to the margin of possible statistical error. Owing to the small sample size, generalising the results from this study to a wider population of SMEs may be constrained.

A 95% confidence interval of the sample mean for the following estimates based on a percentage agreement of 75% to a proposition with a sample size of 250 would be from 69.5% to 80.5%. The 95% confidence interval for estimates of any other value will diverge slightly in magnitude from the numbers given.

In general then we can be highly confident that the actual sample mean will be within approximately ± 5% of the figure given, with a survey of this size. Confidence intervals – acounting practitioner survey IBISWorld estimates reveal a figure of 9,222 accounting practices in Australia as at June 2006 (IBISWorld 2007). The sample size of 133 accounting practitioners gives a 95% confidence limit that the results reported from the mail-out survey are within the ± 5% confidence interval of the reported values.

Conclusions:  This report describes the results of two parallel surveys undertaken on the impact of business regulation on small and medium-sized enterprises in Australia and on the perceptions of accounting firms about the ways in which the regulatory impact on the SME sector drove their business.

The survey of SMEs provides empirical support for many of the concerns raised with the Regulation Taskforce, which reported to the Australian government in 2006. Many businesses are concerned about the volume and complexity of government legislation as it applies to their business. They are concerned that they are unable to keep up with new legislation and that there is apparent duplication of reporting requirements across the various tiers of government.

The survey of accountants revealed that accounting firms derive a significant proportion of their revenue from SMEs. While the SMEs are concerned with regulatory changes, the accountants surveyed reported that the major growth areas in their businesses were in what could be seen as traditional accounting areas of tax and superannuation. Some SMEs sought advice on areas such as employment law, environmental regulation and health and safety but it appears that many accountants refer their clients to specialists in these areas. Recent changes to the laws regarding financial planning in Australia may lead to changes in the market for financial advice in Australia, with many accountants apparently regarding this as a key driver of future business opportunities.

The surveys were conducted using a similar instrument to similar surveys conducted in the UK and Canada and reported in Blackburn et al. (2006). Comparisons of the Australian survey results with those from the UK and Canada seem to support the perception that Australian business is not over-regulated, but the SME sector is concerned with the volume and complexity of regulation. This suggests that the SME sector wants to see improvements to Australia’s regulatory regime as a result of the work of the Regulation Taskforce undertaken in 2005/6. In its response to the work of the Taskforce the government agreed with 158 of the 178 specific recommendations of the Taskforce. This now needs to be followed through at all levels of government.

Accountants in all three countries understand their SME clients’ concerns with the burden of regulation and they are prepared to advise their clients where appropriate or refer them to specialist advisers. Most business growth for accountants has come from the taxation area. Very few accountants in the UK or Australia specialise in providing advice in the areas of environmental regulation or health and safety regulation.

International comparisons show that in all three countries accountants are generally highly regarded by SMEs for their professionalism and competence. The major area of client concern is the value for money offered by the accountant’s service. In an era of rapidly shifting professional and technical boundaries, accountants need to be more strongly attuned to levels of client satisfaction. Lawyers, financial planners and a plethora of specialist advisers operate in the business services market and if they have an opportunity to take business from accountants by competing on price they may well do so. This suggests a stronger role for professional accounting bodies in monitoring the broader business services market for opportunities and threats on behalf of their membership.

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Australia and New Zealand (Aotearoa) have shared almost two centuries of close relations created through close geographic proximity, shared membership of political associations, and frequent policy exchange. The relevant context has shifted from the British Empire and Commonwealth to a rapidly globalizing world under US military hegemony. Australia and New Zealand were among the early settler colonies of the British Empire and this article argues that, as such, the settler colonies helped shape the form of the Empire, and subsequently the Commonwealth. This history created strong, separate, if somewhat similar, traditions of independent political experimentation. This article explores different models for explaining the cross-Tasman relationship and concludes that the path-dependent approach works best. The path was also influenced by external shocks, notably the second world war and Britain's moves towards Europe, and it was these shocks that created the necessary ruptures to create change. The first world war had catapulted Australia and New Zealand towards separate nationhood, and simultaneously strengthened their cultural and political links. The second world war pushed Australia towards the USA and led both Australia and New Zealand to develop a more explicit role as regional leaders in the Pacific. For New Zealand, Britain's membership of the European Community created an economic crisis and politico-cultural stresses which are reverberating still. Such shocks created the preconditions also for closer association, exemplified in the CER Treaty, which in turn draws upon historical precedents and experiences.

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The thesis is an explanation of the development of pre-school children's services (infant welfare, kindergartens and child care) at local government level in Victoria. The critical framework of analysis focuses on three dimensions of public policy: 1) the socio-historical environment; 2) the political processes involved in the development of the specific children's service; and 3) the major individuals and groups that exerted pressure for children's service, The argument is threefold. Firstly it is argued that the political environment of children's services has been dominated by the practice of separate spheres of public and private, in which the care of children is primarily the role of women. Secondly, it is argued that the political processes surrounding the development of local children's services have involved all levels of government in what is termed a local state. Thirdly, it is argued that the development of these children's services in local government has resulted mainly from the work of women both individually and collectively. Since the three services of infant welfare, kindergartens and child care all became a normal function of children's services at different times, the circumstances that surrounded each development exhibited different aspects of the three major arguments. The periodisation is broken into four phases: 1) the establishment of local government with no children's services in the nineteenth century; 2) the establishment of infant welfare services in local government in the early part of the twentieth century; 3) the incorporation of kindergartens into local government after the second world war; and 4) the incorporation of child care into local government in the 1970s and 1980s. The thesis concludes by arguing that the existence of children's services in local government in Victoria is testimony to the remarkable work of those women who have pursued the issue both individually and collectively. It has been the identification of children's services as a women's issue in Australian politics that has enabled women's groups at different times to influence the policy makers in diverse ways. However, while the establishment of children's services as a legitimate political concern brings the matter onto the public agenda, the separate spheres still remains a contested issue in the public policies of children's services.

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Health care reform has been described as a global epidemic. This thesis deals with nature and experience of health care reform in developing countries. Increasing privatisation, economic transition, and structural adjustment have provided the context for health system changes. Different approaches to reform have been developed by international organisations such as the World Bank, WHO and UNICEF. What has driven national health care reforms? Are such policies really appropriate to developing countries? Has a consensus now emerged in relation to international health policy? Has a new health care ‘model’ appeared? The study of health care reform in Cambodia is a timely opportunity to investigate the implementation of health care reform under extreme conditions. These conditions include a legacy of genocide, long-term conflict, political isolation, and economic transition. This case study uses both qualitative and quantitative methods and multiple sources of data to analyse the reform program. The study reinforces the conclusion that, under conditions of extreme poverty, market based reforms are likely to have limited positive impact. Rather, understanding the cultural conditions that determine demand, delivering health care of a satisfactory quality, providing appropriate incentives for health practitioners, and supporting services with adequate public funding are the prerequisites for improved service delivery and utilisation. Cambodia's strategy of integrated district health service development and universal population coverage may provide an instructive example of reform. Emerging policy issues identified by this case study include the fundamental role of equity in service provision, the influence of the social determinants of health and illness and interest in the appropriate use of evidence in international health policy-making.

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Capacity building has been prominent in development projects of various kinds for the last decade. Capacity is, in this context, an amorphous term broadly defined as the ability of people, organizations, and communities to handle all the aspects of existence that relate to them (Vincent-Lancrin, 2006). Capacity building generally refers to efforts to develop this ability among particular groups, resulting in enhanced potential to manage their own needs (Potter and Brough, 2004). Capacity building and the associated process of capacity development have been considered central in improving governance, civil society institutions, and local administrations in developing countries (Brinkerhoff, 2000). The World Bank, with its emphasis on strengthening governance, has made capacity building a focus of its programs and leads the development of relevant models and evaluative measures (Wilhelm and Kushnarova, 2004; Straussman, 2007).

Despite its importance in development circles and a quantity of scholarly consideration, the effects of capacity building initiatives are difficult to document and evaluate, and the concept has generated criticism as well as support. Though many aspects of capacity building have been elucidated, one issue that remains less thoroughly studied is the concept’s meaning to target populations. This paper considers the meaning and nature of capacity building in Indonesia, including local perceptions of the concept. This, it is hoped, will offer insight into the whole question of capacity in that nation and that this discussion will inform future development efforts.

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This 20-page paper was presented in June 2001 at an invitational conference hosted by the Education Policy Research Group at Keele University. The theme of the conference was “travelling policy/local spaces: globalisation, identities and education policy in Europe“. Linked from the events page at http://www.keele.ac.uk/depts/ed/events/conf papers.htm, this document is one of 22 papers from the conference that are presented in full text. The paper is organised in three sections, firstly examining the local impact of the application of a global development agenda on educational practices in Victoria, Australia, then analysing policy texts issued by the OECD, Unesco, and the Word Bank, and finally interpreting the data in the light of interagency politics and the authors‘ reading of the global-local dynamics of the educational restructuring in Victoria.

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The market is an essential component of urban form. Contemporary shopping malls can benefit from the inherent efficiencies of traditional markets. This paper addresses the development of sustainable models of market typologies based on a specific case study, the Bazaar of Tabriz in Iran.

As one of the biggest historical covered markets in the world (Moradi and Nassabi 2007), it remains an effective trading centre in the city. What are the lessons that make Tabriz a sustainable urban typology and what lessons can we draw from its spatial and operational structure?

To address this question, the paper presents two analytical studies of the urban and building morphology of Tabriz. First, the paper presents an analysis of the urban and social structure of the market based on Lynchian analysis. Second, it provides an analysis of the thermal, ventilation and lighting principles used in the buildings of the market and how they respond to the extreme climatic conditions of north-west Iran.

Rainfall and snow in one side and hot summers in the other, give the buildings in the city really critical performance in terms of life span during the years of operation.

The main target in this case study, is to illuminate the urban typological clarifications in the Bazaar of Tabriz, which wilt elucidate how parallel links between urban morphology (land cover) and urban typology (land use) in a defined urban planning can form a sustainable urban space. Moreover, how the case of this study can be an energy efficient complex with its own urban morphology.

The lessons of Tabriz for the development of contemporary markets are summarised in the paper and need to be addressed at two scales, namely the urban scale and the scale of the building.

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In Australia, as it is all over the world, finding and acquiring equity capital is one of the major problems facing entrepreneurs who are starting or growing entrepreneurial ventures. The informal venture capital market, made up of high net worth non-institutional private equity investors (or 'business Angels') provides risk capital directly to new and growing businesses and has been shown to be considerably more significant than institutional providers as a source of finance for entrepreneurial businesses. Building upon and comporting with Angel research undertaken overseas, this study generated and evaluated data resulting from an investigation of Australian business Angels which focused upon three primary research questions: (i) Who are Australia's Informal Venture Capitalists (Business Angels)? (ii) How do they behave? (iii) What are their investment criteria? Analysis of answers resulting from the in-depth survey of 36 carefully screened respondents produced a detailed portrait, summarised and depicted in twelve key graphs. Together, the graphs form a descriptive construct - the 'Seraphim Profile' - which articulates Australian business Angels' identifying characteristics, patterns of investment behaviour and investment criteria.

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In this discussion, we ponder the discourse about the ‘body of the Divine’ in the Indian tradition. Beginning with the Vedas, we survey the major eras and thinkers of that tradition, considering various notions of the Supreme Divine Being it produced. For each, we ask: is the Divine embodied? If so, then in what way? What is the nature of the body of the Divine, and what is its relationship to human bodies? What is the value of the body of the Divine to the spiritual aspirant? We consider, where relevant, which views are pantheistic and which might be considered panentheistic. Panentheism is connected with discourse on the world as the body of God. It has origins in medieval Christian theology with anticipatory traces in Plato’s Timeaus. Under pantheism, were the world to end—were it to collapse or disappear irreversibly, perhaps, into a huge black hole—then God would disintegrate without a remainder as well; for in this view the Divine Spirit is the universe. The same is not true under panentheism which posits a more complex relationship between the Divine and the world. According to panentheism, God pervades the world—God is in the worldand at the same time, God sustains the world—the world is in God. This allows that God be greater than, transcendent of and independent of the world. In our conclusion we remark on how the views we have surveyed link to, resonate with, or dis-compare with the current—should one say revivified—interest in intellectual quarters with panentheism.