GESTÃO DE RISCO E GOVERNANÇA CORPORATIVA: AS EMPRESAS BRASILEIRAS NA BOLSA DE VALORES DE NOVA YORK

Esta dissertação trata da importância da Governança Corporativa e da Gestão de Risco para as empresas brasileiras que tem suas ações negociadas nas Bolsas de Valores de Nova York e de São Paulo. Tem como principais objetivos: a avaliação do atual estágio de adequação dessas empresas brasileiras às normas da Lei Sarbanes & Oxley, a confirmação da importância do gerenciamento de risco para a Governança Corporativa, buscando fazer uma associação da ocorrência de perdas patrimoniais com as ferramentas da gestão de risco e das fraudes com a fragilidade de normas de controle interno e com as normas emanadas dos órgãos externos regulatórios. O trabalho acadêmico, um estudo exploratório, teve como ponto de partida uma pesquisa bibliográfica de livros e artigos técnicos versando sobre Governança Corporativa com foco na gestão de riscos. A pesquisa foi feita através da leitura dos relatórios de administração das empresas selecionadas e a aplicabilidade das normas da Lei Sarbanes Oxley. Como conclusão foi possível confirmar com razoável certeza que as grandes perdas, que levaram empresas internacionais a quebra, ocorreram pela falta de uma eficaz gestão de risco ou por um deficiente sistema de controle interno associada a falta de ações preventivas. Por outro lado, apesar dos esforços das empresas brasileiras em se adequar às novas exigências para poder atuar no mercado financeiro do Brasil e dos Estados Unidos da América, parte das empresas pesquisadas ainda se encontra em fase de implementação dos Comitês de Auditoria, de Normas e Procedimentos de Controle Interno e das demais práticas de Gestão Corporativa. Novas pesquisas sobre o tema central deste estudo poderão ensejar no aprofundamento da questão da relação custo x benefício da implantação das práticas de Governança Corporativa e na questão da eficácia dos sistemas corporativos de gerenciamento e controle considerando os custos incorridos em sua implantação e manutenção e os benefícios obtidos. Propõe-se ainda um estudo que busque a revisão das responsabilidades das autoridades reguladoras no que tange ao controle ante e pós-fato. Um dilema a ser resolvido e que deve instigar futuros pesquisadores.(AU)

Customizing for clients: developing a library liaison program from need to plan*

Building on the experiences of librarian representatives to curriculum committees in the colleges of dentistry, medicine, and nursing, the Health Science Center Libraries (HSCL) Strategic Plan recommended the formation of a Library Liaison Work Group to create a formal Library Liaison Program to serve the six Health Science Center (HSC) colleges and several affiliated centers and institutes. The work group's charge was to define the purpose and scope of the program, identify models of best practice, and recommend activities for liaisons. The work group gathered background information, performed an environmental scan, and developed a philosophy statement, a program of liaison activities focusing on seven |primary areas, and a forum for liaison communication. Hallmarks of the plan included intensive subject specialization (beyond collection development), extensive communication with users, and personal information services. Specialization was expected to promote competence, communication, confidence, comfort, and customization. Development of the program required close coordination with other strategic plan implementation teams, including teams for collection development, education, and marketing. This paper discusses the HSCL's planning process and the resulting Library Liaison Program. Although focusing on an academic health center, the planning process and liaison model may be applied to any library serving diverse, subject-specific user populations.

Clinical ethics revisited

A decade ago, we reviewed the field of clinical ethics; assessed its progress in research, education, and ethics committees and consultation; and made predictions about the future of the field. In this article, we revisit clinical ethics to examine our earlier observations, highlight key developments, and discuss remaining challenges for clinical ethics, including the need to develop a global perspective on clinical ethics problems.

Significados da reinserção escolar de crianças após queimaduras: um estudo etnográfico

As queimaduras na infância compreendem importante causa de atendimento hospitalar e internação e podem desencadear sequelas físicas e emocionais. Dependendo da gravidade e complexidade das lesões, a hospitalização da criança é prolongada para realização de tratamento adequado e ela é afastada tanto do convívio familiar como do social. O número de crianças em idade escolar que sofrem queimaduras, e consequentemente interrompem as atividades escolares, por períodos curtos ou até as abandonam, é significativo, tornando digno de preocupação o processo de reinserção escolar. Este estudo teve como objetivo interpretar os significados do processo de reinserção escolar de crianças sobreviventes de queimaduras. Realizou-se uma pesquisa com abordagem metodológica qualitativa, fundamentada no referencial teórico da Antropologia Interpretativa e no método etnográfico. Após a aprovação do estudo pelos Comitês de Ética em Pesquisa com Seres Humanos das instituições envolvidas, convidaram-se crianças sobreviventes de queimaduras em seguimento em um hospital-escola do interior paulista. Coletaram-se dados no hospital, no domicílio e na escola das crianças, de janeiro de 2012 a dezembro de 2013, por meio de entrevistas em profundidade audiogravadas e observação participante, complementadas pelo diário de campo. Participaram da pesquisa 14 crianças e os atores sociais envolvidos neste processo, como familiares, profissionais de saúde, professores, vizinha e amigo, totalizando 57 participantes. A coleta e análise dos dados ocorreram concomitantemente, e esta última seguiu os pressupostos da análise temática indutiva. Identificaram-se códigos, os quais, posteriormente, embasaram a construção das duas unidades de sentidos: \"Fatos e fatores prévios ao retorno escolar\" e \"A volta à escola\". A partir destas, identificou-se o núcleo temático, \"O olho puxa essas coisas. A gente olha mesmo\": enxergando o outro como diferente, o qual apresenta a explicação compreensiva do processo de reinserção escolar, fornecendo os significados da experiência. Os significados foram explicados por meio dos conceitos antropológicos de estigma, identidade e corporeidade. O culto ao corpo presente no contexto cultural brasileiro foi fator intensificador do estigma sofrido pelas crianças. Identificaram-se fatores facilitadores do processo, como: dar continuidade às atividades escolares e manter contato com professores e colegas durante a hospitalização; preparar a escola para receber a criança; abordar sobre queimadura na escola para evitar curiosidade; encarar a presença da discriminação e trabalhar as diferenças. Estas estratégias fazem com que todos os envolvidos se sintam ao menos mais confortáveis durante esse difícil processo que merece atenção e envolvimento dos familiares, profissionais de saúde e equipe escolar. A partir dos resultados desta pesquisa, esperamos empoderar as crianças e seus familiares acerca da melhor maneira para lidar com as queimaduras durante a reinserção escolar e contribuir para o desenvolvimento de ações e estratégias baseadas na cultura para que este processo ocorra da forma menos traumática possível

Fatores associados à integridade perineal e à episiotomia no parto normal: estudo transversal

Introdução: Investigar os fatores associados à condição perineal no parto vaginal pode possibilitar modificações no cuidado com o períneo, de forma a contribuir para menores frequências de episiotomia e de lacerações perineais. Objetivos: Identificar os fatores associados à episiotomia; identificar os fatores associados à integridade perineal no parto vaginal; descrever os motivos apontados para a realização de episiotomia por enfermeiras obstétricas; e identificar as manobras de proteção perineal realizadas por enfermeiras obstétricas em um Centro de Parto Normal. Método: Estudo transversal com coleta de dados prospectiva por meio de formulário aplicado junto às enfermeiras obstétricas de um Centro de Parto Normal intra-hospitalar de São Paulo e que incluiu dados de todas as mulheres que deram à luz neste serviço no período de fevereiro de 2014 a janeiro de 2015. Na análise estatística, as associações entre as variáveis dependentes (episiotomia e integridade perineal) e as variáveis sociodemográficas, obstétricas e assistenciais foram estimadas por meio de Odds Ratios (OR), calculadas por meio de regressão logística binária univariada e múltipla com intervalos de confiança de 95 por cento (IC 95 por cento ), no programa estatístico SPSS versão 20. Foram realizadas análises separadas para cada variável dependente. Os motivos para a realização de episiotomia e o uso de manobras de proteção perineal foram descritos por meio de frequências e porcentagens. O estudo foi aprovado nos Comitês de Ética em Pesquisa das instituições proponente e coparticipante. Resultados: Foram analisados os dados de 802 mulheres (frequência de episiotomia de 23,8 por cento , 191 mulheres; integridade perineal de 25,9 por cento , 208 mulheres; laceração perineal de 50,3 por cento , 403 mulheres). Os fatores independentemente associados à episiotomia foram: não ter parto vaginal anterior (OR 26,72; IC 95 por cento 15,42-46,30), uso de ocitocina durante o trabalho de parto (OR 1,69; IC 95 por cento 1,12-2,57), puxos dirigidos (OR 2,05; IC 95 por cento 1,23-3,43), intercorrência no trabalho de parto (OR 2,61; IC 95 por cento 1,43-4,77) e posição semissentada no parto (5,45; IC 95 por cento 1,06-28,01). O uso de uma manobra de proteção perineal (OR 0,11; IC 95 por cento 0,04-0,26) ou de duas manobras ou mais (OR 0,09; IC 95 por cento 0,04-0,22) se apresentou como fator de proteção contra a episiotomia. Em relação à integridade perineal, os fatores independentemente associados foram: ter parto vaginal anterior (OR 3,88; IC 95 por cento 2,41-6,23) e cor da pele autorreferida não branca (OR 1,43; IC 95 por cento 1,01-2,04). As indicações para episiotomia incluíram, predominantemente, motivos relacionados às condições e dimensões do períneo. As manobras de proteção perineal foram utilizadas em aproximadamente 95 por cento dos partos vaginais, mas não impactaram as taxas de integridade perineal. Conclusões: As variáveis associadas à episiotomia incluíram, em sua maioria, fatores que podem ser controlados pelo profissional de saúde. Estas variáveis não impactaram as taxas de integridade perineal. Informar os profissionais que atuam na assistência ao parto e as mulheres que buscam esse atendimento sobre os fatores associados à condição perineal no parto vaginal pode contribuir para a redução da frequência de episiotomia e para preservar a integridade perineal no parto vaginal.

Análise das políticas nacional e estadual paulista de recursos hídricos

A realização deste estudo propiciou analisar a aplicação dos instrumentos previstos na legislação brasileira levantada para a gestão dos recursos hídricos, por meio dos Comitês de Bacias Hidrográficas e municípios. Foram eleitos a cidade de Araraquara e o Comitê de Bacia Hidrográfica Tietê-Jacaré, como forma de apurar a aplicação dos instrumentos de gestão existentes nas Políticas Federal e Estadual Paulista de Recursos Hídricos, consubstanciadas nas leis 9.433/97 e 7.663/91, respectivamente. Tal escolha se deu uma vez que o referido município encontra-se, aparentemente, organizado dentro dos ditames existentes no ordenamento ambiental legal brasileiro e faz parte da competência territorial daquele comitê. Constatou-se que o CBH-TJ não realiza suas atividades de forma adequada, pois, além de estar estruturado em desacordo com os ditames na lei federal de recursos hídricos, ainda carece de recursos financeiros, técnicos e de tomada de decisão (por ainda não possuir o Plano de Bacia e Agência de Água). O Poder Executivo do Município de Araraquara, mesmo tendo uma situação ambiental relativamente controlada, não utiliza o comitê da forma preconizada nas políticas de recursos hídricos, pois sua participação nele é pouco efetiva, o que acaba influenciando negativamente seu modo de gestão administrativa municipal, tornando-o apenas local, em alguns aspectos, deixando em segundo plano o restante da bacia hidrográfica.

Investigating the causes of the response of the thermohaline circulation to past and future climate changes

The Atlantic thermohaline circulation (THC) is an important part of the earth's climate system. Previous research has shown large uncertainties in simulating future changes in this critical system. The simulated THC response to idealized freshwater perturbations and the associated climate changes have been intercompared as an activity of World Climate Research Program (WCRP) Coupled Model Intercomparison Project/Paleo-Modeling Intercomparison Project (CMIP/PMIP) committees. This intercomparison among models ranging from the earth system models of intermediate complexity (EMICs) to the fully coupled atmosphere-ocean general circulation models (AOGCMs) seeks to document and improve understanding of the causes of the wide variations in the modeled THC response. The robustness of particular simulation features has been evaluated across the model results. In response to 0.1-Sv (1 Sv equivalent to 10^6 ms^3 s^-1) freshwater input in the northern North Atlantic, the multimodel ensemble mean THC weakens by 30% after 100 yr. All models simulate sonic weakening of the THC, but no model simulates a complete shutdown of the THC. The multimodel ensemble indicates that the surface air temperature could present a complex anomaly pattern with cooling south of Greenland and warming over the Barents and Nordic Seas. The Atlantic ITCZ tends to shift southward. In response to 1.0-Sv freshwater input, the THC switches off rapidly in all model simulations. A large cooling occurs over the North Atlantic. The annual mean Atlantic ITCZ moves into the Southern Hemisphere. Models disagree in terms of the reversibility of the THC after its shutdown. In general, the EMICs and AOGCMs obtain similar THC responses and climate changes with more pronounced and sharper patterns in the AOGCMs.

Ethnic Violence on Kenya's Periphery: Informal Institutions and Local Resilience in Conflict-Affected Communities

Deadly, inter-ethnic group conflict remains a threat to international security in a world where the majority of armed violence occurs not only within states but in the most ungoverned areas within states. Conflicts that occur between groups living in largely ungoverned areas often become deeply protracted and are difficult to resolve when the state is weak and harsh environmental conditions place human security increasingly under threat. However, even under these conditions, why do some local conflicts between ethnic groups escalate, whereas others do not? To analyze this puzzle, the dissertation employs comparative methods to investigate the conditions under which violence erupts or stops and armed actors choose to preserve peace. The project draws upon qualitative data derived from semi-structured interviews, focus group dialogues, and participant observation of local peace processes during field research conducted in six conflict-affected counties in Northern Kenya. Comparative analysis of fifteen conflict episodes with variable outcomes reveals the conditions under which coalitions of civic associations, including local peace committees, faith-based organizations, and councils of elders, inter alia, enhance informal institutional arrangements that contain escalation. Violence is less likely to escalate in communities where cohesive coalitions provide platforms for threat-monitoring, informal pact making, and enforcement of traditional codes of restitution. However, key scope conditions affect whether or not informal organizational structures are capable of containing escalation. In particular, symbolic acts of violence and the use of indiscriminant force by police and military actors commonly undermine local efforts to contain conflict. The dissertation contributes to the literatures on civil society and peacebuilding, demonstrating the importance of comparing processes of escalation and non-escalation and accounting for interactive effects between modes of state and non-state response to local, inter-ethnic group conflict.

Refugios antiaéreos de la Guerra Civil en Alicante: intervenciones arqueológicas en las plazas de Séneca y Dr. Balmis

El golpe militar de 1936 conducirá a una dura contienda civil. Durante la misma, la Aviación Legionaria Italiana y, en menor medida, la Legión Cóndor bombardeará duramente numerosas ciudades de la costa mediterránea. Para proteger a la población, las Juntas Locales de Defensa Pasiva llevarán a cabo un programa de construcción de refugios antiaéreos sin precedentes hasta entonces. En Alicante serán numerosos los refugios construidos, entre ellos los situados en las plazas de Séneca y del Dr. Balmis, ambas construcciones salen a la luz, tras años de olvido, a raíz de sendos proyectos de remodelación de las zonas en las que se encuentran enclavados.

[Notes from the minutes of the Board of Overseers, ca. 1799]

Small notebook containing handwritten entries of actions for the years 1718-1799 recorded in Volumes I-IV of the Harvard Board of Overseers formal meeting minutes. The entries note the appointment of Committees of inquiry and votes related to salary increases and allowances.

College Book 7, 1750-1778

This volume contains a fair copy of minutes from Corporation meetings held from Sept. 17, 1750 through April 23, 1778. It begins with an alphabetical index and contains entries related to a wide range of topics, including the challenges of operating the Charlestown ferry (due to the river freezing, fear of smallpox, and other issues); increases in "pecuniary mulcts" (fines) for breaches of specific College laws; the establishment of the Dudleian lecture; the selection and financial support of missionaries to various Indian tribes; honorary degrees awarded to Benjamin Franklin and George Washington; gifts to the library as it was rebuilt in the wake of the fire of 1764 (many entries provide the title and author of books donated); the management of land and property belonging to Harvard; Treasurers' reports and other financial accounts; changes in the College laws; gifts to the College, ranging from two Egyptian mummies to a solar microscope; the construction of the First Parish Meeting House in Cambridge and the use of adjacent College property by parishoners; rules of endowed professorships; salaries and appointments; closures due to the threat of smallpox; rules governing Commons and the College Library; reports of various Visiting Committees; class schedules, according to subject; student disorders; the establishment of a designated museum space to display "Curiosities"; the effects of the Revolutionary War on Harvard, including repeated requests to the General Court after the war for compensation for damage to College buildings; the cost of various foods and changes in what was served at Commons; and the danger of the chapel's roof, built of too-heavy slate, falling in. Also of interest are minutes from a May 5, 1761 meeting, which note that the General Court voted to pay for Hollis Professor John Winthrop to travel to Newfoundland to observe the transit of Venus "over the Suns disc."

Letter from John Avery to Cotton Tufts, 1790 April 9

A handwritten invitation from John Avery to Cotton Tufts for a meeting of the Harvard Board of Overseers' "Committee to enquire into the state of the College" on April 13, 1790.

The adoption of IPSASs in the Iberian Peninsula: the perspective of the standar-setters

The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.

Agents et modèles de l'adaptation publicitaire en agence de communication marketing

L’industrie de la publicité doit se renouveler sans cesse pour suivre la réalité en constante évolution des entreprises et de leurs consommateurs, afin de produire des messages qui toucheront, séduiront, puis convaincront les publics visés. Différents facteurs socioéconomiques, politiques mais également technologiques incitent les annonceurs à orchestrer de vastes campagnes multilingues et multiculturelles, où est présentée une idée unique, conforme à l’identité de la marque, qui sera adaptée dans différents marchés. Il s’agit d’une stratégie très différente de celle de la création de campagnes propres à chaque culture, par des agences locales. Le choix de l’adaptation, motivé par des raisons économiques bien sûr, mais également stratégiques, entraîne une évolution de la perception de l’acte traduisant et de ses acteurs au sein du milieu du marketing et de la publicité. Alors que nous assistons à un rapprochement des industries du marketing et de la traduction, principalement dans les marchés secondaires comme le Québec, ce projet doctoral propose une réflexion traductologique sur la place que peut occuper l’adaptation dans une stratégie en publicité marketing, et sur les différentes fonctions que peut remplir un traducteur intégré à une équipe de spécialistes de la communication. Par ailleurs, de la réception du mandat d’adaptation à l’agence de marketing jusqu’à la diffusion du message dans la culture cible, nous explorons dans notre travail les différentes avenues que peut prendre le processus d’adaptation publicitaire. Cette thèse par articles comprend six publications en traductologie, publiées ou acceptées par des comités scientifiques, qui étudient la question de l’adaptation publicitaire sous un angle traductologique, mais ce travail multidisciplinaire s’inspire aussi des contributions des experts des études sur l’adaptation, la culture ainsi que la communication publicitaire. D’abord, le premier chapitre définit les notions de traduction, d’adaptation et d’appropriation auxquelles nous référerons tout au long de la thèse, et les situe dans le contexte de la communication promotionnelle internationale, notamment. Le deuxième chapitre dresse un portrait pratique et théorique de l’adaptation publicitaire, et porte sur les relations de travail entre le traducteur et les autres professionnels de l’agence. Nous y énumérons notamment les raisons de la progression du marché mondial de l’adaptation, comparativement à celui des multiples créations locales. Ensuite, le chapitre 3 définit les défis variés de l’adaptation publicitaire, et en présente une classification inspirée par la taxonomie de la théorie fonctionnaliste en traductologie, formée de quatre problèmes et deux difficultés traductionnels. Le chapitre 4 présente une réflexion sur les mécanismes intellectuels de l’adaptation publicitaire et sur les différentes lectures que le traducteur doit faire du texte source pour produire un message efficace, respectivement la lecture analytique (rationnelle et raisonnée), puis la lecture empathique, où il anticipe la réaction émotive des cibles. Le cinquième chapitre se concentre sur un aspect de la traduction audiovisuelle presque exclusive à l’industrie publicitaire : la double version, où le traducteur traduit non pas des dialogues apposés à l’image originale, mais plutôt le scénario dans son entièreté, afin de produire un nouveau message vidéo avec des acteurs appartenant à la culture cible. Enfin, notre sixième chapitre est une étude de cas menée en agence de publicité, qui analyse la pratique professionnelle de traducteurs dans leur environnement de travail, les mandats qui leur sont confiés ainsi que les ressources dont ils disposent. Ensemble, ces six chapitres visent à mieux faire connaître la démarche intellectuelle de l’adaptation publicitaire, à comprendre comment différents facteurs influencent le rôle du traducteur au sein d’une agence, à déterminer comment mieux préparer les professionnels de demain à exceller dans le marché très prometteur du marketing international, et à contribuer à l’avancement de la réflexion traductologique par l’étude d’un type de traduction spécialisée qui se démarque par ses pratiques et ses défis aussi intéressants qu’uniques.

The Judicial Dimension of the European Neighbourhood Policy. EU Diplomacy Paper 08/2013, November 2013

In this paper, the expression “neighbourhood policy” of the European Union (EU) is understood in a broad way which includes the members of the European Free Trade Association (EFTA) contracting parties to the European Economic Area (EEA), the EFTA State Switzerland, candidate states, the countries of the European Neighbour-hood Policy (ENP), and Russia. The European Court of Justice (ECJ) is the centre of gravity in the judicial dimension of this policy. The innermost circle of integration after the EU itself comprises the EFTA States who are party to the European Economic Area. With the EFTA Court, they have their own common court. The existence of two courts – the ECJ and the EFTA Court – raises the question of homogeneity of the case law. The EEA homogeneity rules resemble the ones of the Lugano Convention. The EFTA Court is basically obliged to follow or take into account relevant ECJ case law. But even if the ECJ has gone first, there may be constellations where the EFTA Court comes to the conclusion that it must go its own way. Such constellations may be given if there is new scientific evidence, if the ECJ has left certain questions open, where there is relevant case law of the European Court of Human Rights or where, in light of the specific circumstances of the case, there is room for “creative homogeneity”. However, in the majority of its cases the EFTA Court is faced with novel legal questions. In such cases, the ECJ, its Advocates General and the Court of First Instance make reference to the EFTA Court’s case law. The question may be posed whether the EEA could serve as a model for other regional associations. For the ENP states, candidate States and Russia this is hard to imagine. Their courts will to varying degrees look to the ECJ when giving interpretation to the relevant agreements. The Swiss Government is – at least for the time being – unwilling to make a second attempt to join the EEA. The European Commission has therefore proposed to the Swiss to dock their sectoral agreements with the EU to the institutions of the EFTA pillar, the EFTA Surveillance Authority (ESA) and the EFTA Court. Switzerland would then negotiate the right to nominate a member of the ESA College and of the EFTA Court. The Swiss Government has, however, opted for another model. Swiss courts would continue to look to the ECJ, as they did in the past, and conflicts should also in the future be resolved by diplomatic means. But the ECJ would play a decisive role in dispute settlement. It would, upon unilateral request of one side, give an “authoritative” interpretation of EU law as incorporated into the relevant bilateral agreement. In a “Non-Paper” which was drafted by the chief negotiators, the interpretations of the ECJ are even characterised as binding. The decision-making power would, however, remain with the Joint Committees where Switzerland could say no. The Swiss Government assumes that after a negative decision by the ECJ it would be able to negotiate a compromise solution with the Commission without the ECJ being able to express itself on the outcome. The Government has therefore not tried to emphasise that the ECJ would not be a foreign court. Whether the ECJ would accept its intended role, is an open question. And if it would, the Swiss Government would have to explain to its voters that Switzerland retains the freedom to disregard such a binding decision and that for this reason the ECJ is not only no foreign court, but no adjudicating court at all.