Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

What do school principals do? Leadership practices in Spain drawn from PISA and TALIS international studies

Principals play a key role in schools. Their actions affect the efficacy of schools and indirectly on the students’ academic performance. Numerous studies describe the different activities that principals perform in their daily practice, grouping them in dimensions, not existing unanimity neither around the practices carried out nor the dimensions. In Spain, the new educational law, LOMCE, emphasizes the importance of looking into what international research says regarding the field of education to support the need for change and justify the ones that are being made, and develops an extended list of competences of the principal. This study is a synthesis of a narrative research with the following analysis unit: the results of the PISA (Programme for International Student Assessment) and TALIS (Teaching and Learning International Study) international reports, and the data provided on school leadership and their practices, from which conclusions are inferred, comparing them with the competences stated in the LOMCE. The comparative analysis of the leadership practices presented depicts a still uneven and heterogeneous scenario, not existing agreement neither for the setting of boundaries for the leadership dimensions, nor for the number of practices that constitute them. Such a scenario points towards the need for further empirical research, in order to accurately obtain a homogeneous catalogue of the actions carried out by principal, that may open the door to the development of the role of principal, and to the improvement of effectiveness and performance of schools, as it is suggested internationally, and it is an objective of the new educational law.

The economic activities and functional organization of the Asturias coast

This paper proposes a methodology for analyze coastal territories focused on the functional analysis. It establishes analysis and diagnosis procedures for the activities of a coastal territory, and organizes its monitoring during time, allowing a consistent definition for the coastal territories as engines spaces or integrated spaces

Invisible Victims: Recorded Crime and Children in the UK

While violence against children is a common occurrence only a minority of incidents come to the attention of the authorities. Low reporting rates notwithstanding, official data such as child protection referrals and recorded crime statistics provide valuable information on the numbers of children experiencing harm which come to the attention of professionals in any given year. In the UK, there has been a strong tendency to focus on child protection statistics while children as victims of crime remain largely invisible in annual crime reports and associated compendia. This is despite the implementation of a raft of policies aimed at improving the system response to victims and witnesses of crime across the UK. This paper demonstrates the utility of a more detailed analysis of crime statistics in providing information on the patterns of crime against children and examining case outcomes. Based on data made available by the Police Service for Northern Ireland, it highlights how violent crime differentially impacts on older children and how detection rates vary depending on case characteristics. It makes an argument for developing recorded crime practice to make child victims of crime more visible and to facilitate assessment of the effectiveness of current initiatives and policy developments. Copyright © 2013 John Wiley & Sons, Ltd.

Palliative Medicine:Scoping the level and extent of service provision to people with intellectual disability at end of life Poster Presentation

Background: Concerns exist about the end of life care
that people with intellectual disabilities receive. This population
are seldom referred to palliative care services and
inadequate data sets exist about their place of death.
Aim: To scope the extent of service provision to people
with intellectual disabilities at the end of life by specialist
palliative care and intellectual disability services in one
region of the United Kingdom.
Methods: As part of a larger doctoral study a regional survey
took place of a total sample (n=66) of specialist palliative
care and intellectual disability services using a postal
questionnaire containing forty items. The questionnaire
was informed by the literature and consultation with an
expert reference group. Data were analysed using SPSS to
obtain descriptive statistics.
Results: A total response rate from services of 71.2%
(n=47) was generated. Findings showed a range of experience
among services in providing end of life care to people
with intellectual disabilities in the previous five years, but
general hospitals were reported the most common place of
death. A lack of accessible information on end of life care
for people with learning disabilities was apparent. A few
services (n=14) had a policy to support this population to
make decisions about their care or had used adapted Breaking
Bad News guidelines (n=5) to meet their additional
needs. Both services recognised the value of partnership
working in assessing and meeting the holistic needs of
people with intellectual disabilities at end of life.
Conclusions: A range of experience in caring for people
with intellectual disabilities was present across services,
but more emphasis is required on adapting communication
for this population to facilitate them to participate in their
care. These findings could have international significance
given that studies in other countries have highlighted a
need to widen access to palliative care for this group of
people.

Quand la manifestation tourne à l'émeute : les affrontements violents entre forces de l'ordre et manifestants en Côte d'Ivoire.

Les manifestations de crise, en Côte d'Ivoire, ont été extrêmement violentes. Au cours des quinze dernières années, plus de 400 personnes sont mortes, tuées dans des affrontements avec les forces de sécurités ou des contre-manifestants. Malgré la gravité du problème, peu d’études scientifiques y sont consacrées et les rares analyses et enquêtes existantes portent, de façon unilatérale, sur l’identité et la responsabilité pénale des auteurs et commanditaires putatifs de cette violence. La présente étude s’élève contre le moralisme inhérent à ces approches pour aborder la question sous l’angle de l’interaction : cette thèse a pour objectif de comprendre les processus et logiques qui sous-tendent l’usage de la violence au cours des manifestations. Le cadre théorique utilisé dans cette étude qualitative est l’interactionnisme symbolique. Le matériel d’analyse est composé d’entrevues et de divers documents. Trente-trois (33) entrevues semi-dirigées ont été réalisées avec des policiers et des manifestants, cooptés selon la technique de la boule de neige, entre le 3 janvier et le 15 mai 2013, à Abidjan. Les rapports d’enquête, de l’ONG Human Rights Watch, sur les manifestations de crise, les manuels de formation de la police et divers autres matériaux périphériques ont également été consultés. Les données ont été analysées suivant les principes et techniques de la théorisation ancrée (Paillée, 1994). Trois principaux résultats ont été obtenus. Premièrement, le système ivoirien de maintien de l'ordre est conçu selon le modèle d’une « police du prince ». Les forces de sécurité dans leur ensemble y occupent une fonction subalterne d’exécutant. Elles sont placées sous autorité politique avec pour mandat la défense inconditionnelle des institutions. Le style standard de gestion des foules, qui en découle, est légaliste et répressif, correspondant au style d’escalade de la force (McPhail, Schweingruber, & Carthy, 1998). Cette « police du prince » dispose toutefois de marges de manœuvre sur le terrain, qui lui permettent de moduler son style en fonction de la conception qu’elle se fait de l’attitude des manifestants : paternaliste avec les foules dites calmes, elle devient répressive ou déviante avec les foules qu’elle définit comme étant hostiles. Deuxièmement, à rebours d’une conception victimaire de la foule, la violence est une transaction situationnelle dynamique entre forces de sécurité et manifestants. La violence suit un processus ascendant dont les séquences et les règles d’enchainement sont décrites. Ainsi, le premier niveau auquel s’arrête la majorité des manifestations est celui d’une force non létale bilatérale dans lequel les deux acteurs, protestataires et policiers, ont recours à des armes non incapacitantes, où les cailloux des premiers répondent au gaz lacrymogène des seconds. Le deuxième niveau correspond à la létalité unilatérale : la police ouvre le feu lorsque les manifestants se rapprochent de trop près. Le troisième et dernier niveau est atteint lorsque les manifestants utilisent à leur tour des armes à feu, la létalité est alors bilatérale. Troisièmement, enfin, le concept de « l’indignité républicaine » rend compte de la logique de la violence dans les manifestations. La violence se déclenche et s’intensifie lorsqu’une des parties, manifestants ou policiers, interprète l’acte posé par l’adversaire comme étant en rupture avec le rôle attendu du statut qu’il revendique dans la manifestation. Cet acte jugé indigne a pour conséquence de le priver de la déférence rattachée à son statut et de justifier à son encontre l’usage de la force. Ces actes d’indignités, du point de vue des policiers, sont symbolisés par la figure du manifestant hostile. Pour les manifestants, l’indignité des forces de sécurité se reconnait par des actes qui les assimilent à une milice privée. Le degré d’indignité perçu de l’acte explique le niveau d’allocation de la violence.

De nya EU-direktiven om hållbarhetsrapportering : En fallstudie genomförd på Stora Enso

Bakgrund Denna uppsats behandlar de nya EU-kraven som föreslås träda i kraft från och med det räkenskapsår som inleds närmast efter den 31 december 2016. Uppsatsen har undersökt hur Stora Enso arbetar med hållbarhetsrapportering enligt Global Reporting Initiatives riktlinjer. Detta eftersom att Stora Enso var det första börsnoterade företaget i Sverige vars hållbarhetsrapportering granskats av en tredje part. Vidare siktar denna uppsats på att ge de företag som ej tidigare har erfarenhet från hållbarhetsrapportering en inspirationskälla, som stöd i upprättningen av egna hållbarhetsrapporter. Syfte Syftet med den här fallstudien är att beskriva hur ett företag som redan innan EU-kraven börjat tillämpats rapporterat i enlighet med dessa, och hur de aktivt arbetar med hållbarhetsrapportering. Metod Fallstudie: intervjuer och dokumentanalys. Slutsats Det är viktigt att hela tiden fortsätta förbättra företagets hållbara utveckling och dess mål. Stora Ensos hållbarhetsrapportering kopplades ihop med den hållbara utvecklingen i stort, och här sågs att rapporteringen har hjälpt Stora Enso att uppnå och utveckla sina hållbarhetsmål. Utan hållbarhetsrapporteringen skulle Stora Ensos positiva utveckling inte varit lika omfattande. Utifrån de intervjuer som genomfördes konstaterades det att GRI:s riktlinjer medför både en fördel och en nackdel: de är väldigt omfattande.

Consequences of Influence Tactics Used With Subordinates, Peers, and the Boss

A field study was conducted to discover how a manager's use of 9 different influence tactics is related to target task commitment and the manager's effectiveness. The variables were measured with a questionnaire filled out by subordinates, peers, and the boss of each manager. The most effective tactics were rational persuasion, inspirational appeal, and consultation; the least effective tactics were pressure, coalition, and legitimating. Ingratiation and exchange were moderately effective for influencing subordinates and peers but were not effective for influencing superiors. Inspirational appeal, ingratiation, and pressure were used most in a downward direction; personal appeal, exchange, and legitimating were used most in a lateral direction; coalitions were used most in lateral and upward directions; and rational persuasion was used most in an upward direction.

Learning from one another: evaluating the impact of horizontal knowledge exchange for environmental management and governance

There is increasing advocacy for inclusive community-based approaches to environmental management, and growing evidence that involving communities improves the sustainability of social-ecological systems. Most community-based approaches rely on partnerships and knowledge exchange between communities, civil society organizations, and professionals such as practitioners and/or scientists. However, few models have actively integrated more horizontal knowledge exchange from community to community. We reflect on the transferability of community owned solutions between indigenous communities by exploring challenges and achievements of community peer-to-peer knowledge exchange as a way of empowering communities to face up to local environmental and social challenges. Using participatory visual methods, indigenous communities of the North Rupununi (Guyana) identified and documented their community owned solutions through films and photostories. Indigenous researchers from this community then shared their solutions with six other communities that faced similar challenges within Guyana, Suriname, Venezuela, Colombia, French Guiana, and Brazil. They were supported by in-country civil society organizations and academics. We analyzed the impact of the knowledge exchange through interviews, field reports, and observations. Our results show that indigenous community members were significantly more receptive to solutions emerging from, and communicated by, other indigenous peoples, and that this approach was a significant motivating force for galvanizing communities to make changes in their community. We identified a range of enabling factors, such as building capacity for a shared conceptual and technical understanding, that strengthens the exchange between communities and contributes to a lasting impact. With national and international policy-makers mobilizing significant financial resources for biodiversity conservation and climate change mitigation, we argue that the promotion of community owned solutions through community peer-to-peer exchange may deliver more long-lasting, socially and ecologically integrated, and investment-effective strategies compared to top-down, expert led, and/or foreign-led initiatives.

Catch and effort from a recreational trolling fishery in a large lake

Over recent decades recreational fisheries have grown substantially throughout the world. Despite this increase, catches from recreational fisheries have often been ignored in fisheries management, although this is now being remedied. Monitoring recreational fisheries can be expensive, and the primary means used for monitoring is angler (creel) surveys, typically funded from sales of fishing licences. The studies presented in this thesis examine different approaches to monitoring recreational trolling fisheries’ catch and effort, where fishing licenses are not required and there are no reporting requirements. I present results from a complemented roving/mail-in survey undertaken during 2013-2014 to estimate recreational effort and catch of Atlantic salmon (Salmo salar) and brown trout (S. trutta) in the largest lake in the European Union, Lake Vänern, Sweden. I also evaluate different angler catch reporting methods (mail-in, tournament reports and face-to-face interviews) and compare catch rates within and among spring and fall fishing periods. In addition, mail-in survey data are examined for recall bias.   I estimate that 28.7 tonnes of salmon and trout combined were harvested by the recreational trolling fishery in 2014, more than the commercial and subsistence fisheries combined. Seasonal differences in both recreational effort and catch were observed. Effort, in boat hours, was significantly higher in spring than in fall. Catch rates of trout were higher in fall than in spring, but there were no seasonal differences in catches of salmon. Harvest per boat day did not differ significantly among catch reporting methods, indicating that all three methods could be useful for managers interested in harvest rates. In contrast, total and released catch per boat day differed among reporting methods, with tournament anglers catching more fish in total. Finally, there was little evidence for recall bias in mail-in surveys, indicating that mail-in surveys are useful for collecting unbiased catch data. My study is the most comprehensive angler survey to date for Lake Vänern, and my results should be of immediate use to local fisheries managers and should also be of interest to researchers and managers interested in estimating catch and effort for fisheries at large spatial scales.

Future(s) Perfect: uchronian mapping as a research and visualisation tool in the fringes of the Olympic Park

This article explores and discusses the development of a mapping tool inspired by Charles Renouvier’s philosophical novel Uchronie (l’utopie dans l’histoire) (1876). The article explains the research and design process of creating a uchronian map of a formerly empty site in Fish Island in East London and describes a participatory workshop titled ‘Hackney Wick and Fish Island: Future Perfect(s)’ (25 April 2015) that used uchronian mapping to explore past and future development imaginaries of two sites in the neighbourhood. Given a uchronian mapping template, a protocol and a dossier of planning and other documents, participants were encouraged to develop their own uchronian map of each site, and in doing so test and question the process of visualizing ‘what was supposed to happen’, ‘what actually happened’ and ‘what could have happened’. The article concludes with a reflection on uchronian mapping as a tool for researching, analysing and making visible urban alternatives.

Big Bath and Impairment of Goodwill : A study of the European telecommunications industry

Income decreasing strategies conducted by management could be harmful for various stakeholders. One example is big bath accounting, which could be accomplished in numer- ous ways. This study focus on big baths achieved by recognising impairments of goodwill. Purpose - The purpose of this study is to examine patterns of association between big bath accounting and impairment of goodwill within the telecommunication service industry in Europe. Further, this study aim at contributing to the discussion regarding utilisation of big baths through impairments of goodwill, and takes the perspective of an external stakehold- er. Delimitations - The study is restricted to European telecommunication entities comprised in STOXX Europe 600 Index. Method - This study was conducted using a hybrid of qualitative and quantitative research strategy with a deductive approach. The five indicators used to identify various big bath behaviours were inspired and derived from theory and previous research. Data from 2009 to 2015 was collected from the companies’ annual reports and websites, and analysed by the help of codification of each fulfilled indicator where 2009 merely served as a compara- tive year for 2010. By the use of a scoreboard the collected data was summarised on an ag- gregated yearly basis as the industry, not the specific companies, were analysed. Empirical findings - The results of this study suggests that big baths are executed among tele- communication companies within Europe. These are conducted simultaneously as impair- ments of goodwill are present, facilitated by earning management. A possible explanation is considered to be the room for interpretation inherent in IAS 36, enabling goodwill impair- ments to be recognised on managers’ command. Thereby an impairment could be “saved” for better or worse circumstances, or recognised when there exist an opportunity to max- imise (the manager's) wealth in the future. This study reveal the co-occurrence of goodwill impairments and big bath-indications, however a review of causal relationships are not en- abled by the limitations of the chosen method. 

No right to sext? A critical examination of media and legal debates about teenage girls' sexual agency in the digital age

Advances in digital photography and distribution technologies enable many people to produce and distribute images of their sex acts. When teenagers do this, the photos and videos they create can be legally classified as child pornography since the law makes no exception for youth who create sexually explicit images of themselves. The dominant discussions about teenage girls producing sexually explicit media (including sexting) are profoundly unproductive: (1) they blame teenage girls for creating private images that another person later maliciously distributed and (2) they fail to respect—or even discuss—teenagers’ rights to freedom of expression. Cell phones and the internet make producing and distributing images extremely easy, which provide widely accessible venues for both consensual sexual expression between partners and for sexual harassment. Dominant understandings view sexting as a troubling teenage trend created through the combination of camera phones and adolescent hormones and impulsivity, but this view often conflates consensual sexting between partners with the malicious distribution of a person’s private image as essentially equivalent behaviors. In this project, I ask: What is the role of assumptions about teen girls’ sexual agency in these problematic understandings of sexting that blame victims and deny teenagers’ rights? In contrast to the popular media panic about online predators and the familiar accusation that youth are wasting their leisure time by using digital media, some people champion the internet as a democratic space that offers young people the opportunity to explore identities and develop social and communication skills. Yet, when teen girls’ sexuality enters this conversation, all this debate and discussion narrows to a problematic consensus. The optimists about adolescents and technology fall silent, and the argument that media production is inherently empowering for girls does not seem to apply to a girl who produces a sexually explicit image of herself. Instead, feminist, popular, and legal commentaries assert that she is necessarily a victim: of a “sexualized” mass media, pressure from her male peers, digital technology, her brain structures or hormones, or her own low self-esteem and misplaced desire for attention. Why and how are teenage girls’ sexual choices produced as evidence of their failure or success in achieving Western liberal ideals of self-esteem, resistance, and agency? Since mass media and policy reactions to sexting have so far been overwhelmingly sexist and counter-productive, it is crucial to interrogate the concepts and assumptions that characterize mainstream understandings of sexting. I argue that the common sense that is co-produced by law and mass media underlies the problematic legal and policy responses to sexting. Analyzing a range of nonfiction texts including newspaper articles, talk shows, press releases, public service announcements, websites, legislative debates, and legal documents, I investigate gendered, racialized, age-based, and technologically determinist common sense assumptions about teenage girls’ sexual agency. I examine the consensus and continuities that exist between news, nonfiction mass media, policy, institutions, and law, and describe the limits of their debates. I find that this early 21st century post-feminist girl-power moment not only demands that girls live up to gendered sexual ideals but also insists that actively choosing to follow these norms is the only way to exercise sexual agency. This is the first study to date examining the relationship of conventional wisdom about digital media and teenage girls’ sexuality to both policy and mass media.

Glimpses of British Guiana at the Colonial and Indian Exhibition, 1886

This paper uses the example of the British Guiana Court at the Colonial and Indian Exhibition of 1886 as a case study to demonstrate how British Guiana (now Guyana) was represented in Britain at the time, by cross-referencing different materials (e.g. objects, correspondence, reports, and newspapers from that period). This exhibition also shows which raw materials from the British Guiana were of interest to Britain and the involvement of Royal Botanic Gardens, Kew in this matter. Nevertheless, the exhibition not only displayed objects and commodities, such as the case of sugar, but also displayed people. Here, particular attention is paid to the Amerindians who were portrayed as living ethnological exhibits at the exhibition. This paper aims to understand how British Guiana was seen and administered by its mother country and also how Everard im Thurn (1852-1932), the explorer, sought to manoeuvre that representation, as well as his relation with RBG, Kew. Taking into consideration that this colony was a neglected area of the British Empire, even in im Thurn’s time, this exhibition was an opportunity not only to display the empire but also for advertising the potential of the neglected colony and to ensure that it would not be forgotten.

Opinions of the Supreme Court and Court of Appeals of South Carolina advance sheet no. 18

The Clerk of Court’s Office publishes the South Carolina Advance Sheets that contain the published opinions and orders of the Supreme Court and the Court of Appeals, along with notices, rule changes and other documents of general interest