984 resultados para Legal process


Relevância:

20.00% 20.00%

Publicador:

Resumo:

Economists and economic historians want to know how much better life is today than in the past.Fifty years ago economic historians found surprisingly small gains from 19th century US railroads,while more recently economists have found relatively large gains from electricity, computers and cellphones. In each case the implicit or explicit assumption is that researchers were measuring the valueof a new good to society. In this paper we use the same techniques to find the value to society ofmaking existing goods cheaper. Henry Ford did not invent the car, and the inventors of mechanisedcotton spinning in the industrial revolution invented no new product. But both made existing productsdramatically cheaper, bringing them into the reach of many more consumers. That in turn haspotentially large welfare effects. We find that the consumer surplus of Henry Ford s production linewas around 2% by 1923, 15 years after Ford began to implement the moving assembly line, while themechanisation of cotton spinning was worth around 6% by 1820, 34 years after its initial invention.Both are large: of the same order of magnitude as consumer expenditure on these items, and as largeor larger than the value of the internet to consumers. On the social savings measure traditionally usedby economic historians, these process innovations were worth 15% and 18% respectively, makingthem more important than railroads. Our results remind us that process innovations can be at least asimportant for welfare and productivity as the invention of new products.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This report is prepared from data submitted by the Title IIIB legal providers and Area Agencies on Aging.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This report is prepared from data submitted by the Title IIIB providers and Area Agencies on Aging.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

A mudança do normativo contabilístico ocorrido em 2009, alterou o paradigma de reconhecimento e mensuração de activos. Embora a natureza das operações contínua presente no processo contabilístico, muitas coisas foram alteradas tendo em conta a substância da informação e a sua realidade económica. O caso dos contratos de concessão é disto um bom exemplo. Há casos em que no normativo anterior eram reconhecidos como activos fixos tangíveis e actualmente são reconhecidos como intangíveis. O estudo em causa tem como objetivo principal analisar o conceito dos contratos de concessão, bem como os procedimentos para o reconhecimento, mensuração e divulgação nas demonstrações financeiras. Considerados activos intangíveis (de facto a entidade acaba por ter um “Direito” de explorar um determinado activo), o processo contabilístico é feito a luz do disposto na Norma de Relato Financeiro nº6 – Activos Intangíveis. Os contractos de concessão apresentam especificidades próprias e por esta razão o IASB emitiu uma IFRIC (nº 12) com o objectivo de clarificar o tratamento contabilístico desta problemática. Não existindo no normativo nacional tal norma interpretativa as empresas nacionais que convivem com esta realidade vêem-se na contingência de, supletivamente, recorrer às normas internacionais de contabilidade para resolver o assunto. É o caso da ELECTRA para os activos afectos a distribuição. Neste sentido, o estudo debruça sobre esta problemática, apresenta um enquadramento teórico, analisar os principais aspectos de reconhecimento a luz dos dois normativos contabilísticos nacionais (o antigo Plano Nacional de Contabilidade e o actual Sistema de Normalização Contabilística e de Relato Financeiro) e termina utilizando as informações da ELECTRA, SARL para ilustrar este processo de reconhecimento contabilístico. The change of a the accounting regulatory occurred in 2009, changed the paradigm for recognizing and measuring assets. Although the continuous nature of the operations in this accounting process, many things have changed in view of the substance of information and its economic reality. The case of concession contracts, it is a good example. There are cases where the former were recognized as legal and tangible fixed assets are currently recognized as intangible assets. The study is aimed to analyzing the concept of concession contracts, as well as procedures for the recognition, measurement and disclosure in the financial statements. Considered intangible assets (in fact the entity turns out to have a “right” to exploit a particular asset) the accounting process is done in light of the provisions of Financial Reporting Standard No. 6 – Intangible Assets. The concession contracts have specific characteristics and for this reason the IASB issued IFRIC one (Ner. 12 ) in order to clarify the accounting treatment of this problem. In the absence of such a standard national regulatory interpretative national companies that live with this reality find themselves in contingency, additionally, make use of international accounting standards to resolve the matter. ELECTRA is the case of the assets connected to the distribution. In this sense, the study focuses on this issue, presents a theoretical framework to analyze the main aspects of recognition light of both national accounting standards (formerly the National Accounting Standards and the current system of accounting and financial reporting) and ends up using the information the Electra SARL to illustrate this process of accounting recognition.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Blowflies use discrete and ephemeral substrates to feed their larvae. After they run out of food, the larvae begin to disperse in order to find adequate places for pupation or additional food sources, a process named post-feeding larval dispersion. Some important aspects of this process were studied in a circular arena allowing the combined radial post-feeding dispersion from the center of the arena of C. albiceps and C. megacephala larvae. To determine the location of each pupa, the arena was divided in 72 identical sections starting from the center. The distance from the center, the depth and weight of each pupa were evaluated. Statistical tests were done to verify the relation between weight, depth and distance for pupation. From the total an average of 976 larvae released (488 for each species) were collected considering both experiments 456 C. megacephala pupae and 488 of C. albiceps. This demonstrates that C. albiceps probably preyed on 32 C. megacephala larvae during post-feeding dispersion. The study of this dispersion process can be used to estimate the postmortem interval (PMI) of human cadavers in legal medicine.

Relevância:

20.00% 20.00%

Publicador:

Relevância:

20.00% 20.00%

Publicador:

Resumo:

OBJECTIVE: In order to improve the quality of our Emergency Medical Services (EMS), to raise bystander cardiopulmonary resuscitation rates and thereby meet what is becoming a universal standard in terms of quality of emergency services, we decided to implement systematic dispatcher-assisted or telephone-CPR (T-CPR) in our medical dispatch center, a non-Advanced Medical Priority Dispatch System. The aim of this article is to describe the implementation process, costs and results following the introduction of this new "quality" procedure. METHODS: This was a prospective study. Over an 8-week period, our EMS dispatchers were given new procedures to provide T-CPR. We then collected data on all non-traumatic cardiac arrests within our state (Vaud, Switzerland) for the following 12months. For each event, the dispatchers had to record in writing the reason they either ruled out cardiac arrest (CA) or did not propose T-CPR in the event they did suspect CA. All emergency call recordings were reviewed by the medical director of the EMS. The analysis of the recordings and the dispatchers' written explanations were then compared. RESULTS: During the 12-month study period, a total of 497 patients (both adults and children) were identified as having a non-traumatic cardiac arrest. Out of this total, 203 cases were excluded and 294 cases were eligible for T-CPR. Out of these eligible cases, dispatchers proposed T-CPR on 202 occasions (or 69% of eligible cases). They also erroneously proposed T-CPR on 17 occasions when a CA was wrongly identified (false positive). This represents 7.8% of all T-CPR. No costs were incurred to implement our study protocol and procedures. CONCLUSIONS: This study demonstrates it is possible, using a brief campaign of sensitization but without any specific training, to implement systematic dispatcher-assisted cardiopulmonary resuscitation in a non-Advanced Medical Priority Dispatch System such as our EMS that had no prior experience with systematic T-CPR. The results in terms of T-CPR delivery rate and false positive are similar to those found in previous studies. We found our results satisfying the given short time frame of this study. Our results demonstrate that it is possible to improve the quality of emergency services at moderate or even no additional costs and this should be of interest to all EMS that do not presently benefit from using T-CPR procedures. EMS that currently do not offer T-CPR should consider implementing this technique as soon as possible, and we expect our experience may provide answers to those planning to incorporate T-CPR in their daily practice.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Blowflies use discrete, ephemeral breeding sites for larval nutrition. After exhaustion of the food supply, the larvae disperse in search of sites to pupate or to seek other sources of food in a process known as post-feeding larval dispersal. In this study, some of the most important aspects of this process were investigated in larvae of the blowflies Chrysomya megacephala exposed to a variety of light: dark (LD) cycles (0:0 h, 12:12 h and 24:0 h) and incubated in tubes covered with vermiculite. For each pupa, the body weight and depth of burrowing were determined. Statistical tests were used to examine the relationship of depth of burrowing and body weight to photoperiod at which burrowing occurred. The study of burial behavior in post-feeding larval dispersing can be useful for estimating the postmortem interval (PMI) of human corpses in forensic medicine.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This paper studies the duration pattern of xed-term contracts and the determinantsof their conversion into permanent ones in Spain, where the share of xed-termemployment is the highest in Europe. We estimate a duration model for temporaryemployment, with competing risks of terminating into permanent employment versusalternative states, and exible duration dependence. We nd that conversion rates aregenerally below 10%. Our estimated conversion rates roughly increase with tenure,with a pronounced spike at the legal limit, when there is no legal way to retain theworker on a temporary contract. We argue that estimated di¤erences in conversionrates across categories of workers can stem from di¤erences in worker outside optionsand thus the power to credibly threat to quit temporary jobs.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

O principal objectivo desta dissertação é expor a problemática das áreas residenciais clandestinas na cidade da Praia. Este processo de produção do espaço urbano acompanhou o desenvolvimento da urbe, em resultado das razões sociais, económicas, políticas e institucionais tendo consequências urbanísticas e sociais graves. Surge porque as diferentes estruturas não souberam ou não foram capazes de dar resposta aos anseios da população em matéria de habitação e solo para construção. Este estudo apresenta um conjunto de informação acerca da realidade das áreas residenciais clandestinas que visa dar a dimensão da problemática na cidade da Praia, seguido de uma análise mais detalhada de duas áreas residenciais. A caracterização sócio-económica e a análise do processo construtivo permitiram produzir conhecimentos mais profundos sobre estes fragmentos do tecido urbano. Na dissertação procurámos articular a questão do planeamento com a habitação e as áreas residenciais clandestinas através da análise dos diferentes planos propostos ou aplicados na urbe. Procurámos perceber como os planos abordaram esta problemática e as soluções apresentadas para a sua superação. Da mesma forma, a apreciação feita em relação à habitação e à política de solos através das resoluções legais propostas para contornar a situação urbanística da cidade. Para uma melhor compreensão do tema discutimos a sua abrangência teórica na perspectiva de diferentes autores e efectuamos o entrosamento entre a componente empírica da produção do espaço urbano com a reflexão teórica. Perante a fragmentação da urbe em núcleos planeados e espontâneos, partimos na auscultação do poder local para a problemática. A intervenção deste em reverter o actual panorama e a política preconizada em relação a reconversão das áreas residenciais clandestinas visando a sua integração no quadro do ordenamento da aglomeração

Relevância:

20.00% 20.00%

Publicador:

Resumo:

As áreas marinhas protegidas (AMPs), enquanto instrumentos de conservação da natureza, contribuem para a conservação, preservação e gestão dos ecossistemas costeiros e marinhos a nível mundial. Na Província Biogeográfica da Macaronésia, as AMPs existentes desempenham este papel de forma preponderante, principalmente no que diz respeito às espécies com impacte económico local. A governança consiste nas interacções entre estruturas, processos e tradições, as quais determinam como são exercidas as responsabilidades, como as decisões são tomadas e como é que a opinião dos cidadãos e grupos de interesse (stakeholders) é integrada no processo de decisão. Assim, a governança das AMPs é um factor determinante para o seu sucesso. Foi estudada a governança das AMPs na Província Biogeográfica da Macaronésia (arquipélagos dos Açores, Madeira, Canárias e Cabo Verde), com a finalidade de verificar se o actual estado de estabelecimento e gestão de AMPs nos quatro arquipélagos é ou não favorável a uma governança conjunta do meio marinho nesta província biogeográfica, tendo em vista os objectivos de conservação da natureza à escala global. Foi desenvolvida uma metodologia própria baseada na análise do quadro legal nacional e internacional e das estruturas governativas das AMPs, e ainda em entrevistas no arquipélago com menor disponibilidade de informação (Cabo Verde). Conclui-se que os três países que fazem parte da área de estudo detêm os quadros legais (internacional, regional e nacional) e institucional considerados suficientes para a conservação dos ecossistemas costeiros e marinhos. Esta análise permitiu a definição de acções que poderão ser desenvolvidas pelos quatro arquipélagos, visando uma gestão conjunta integrada das AMPs na área de estudo. Apesar de existirem vários diplomas e regulamentos jurídicos a nível nacional/regional sobre a conservação marinha, há ainda um longo caminho a percorrer no que diz respeito aos planos de gestão destinados a promover uma abordagem integrada da conservação à escala biogeográfica

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Sarcosaprophagous macroinvertebrates (earthworms, termites and a number of Diptera larvae) enhance changes in the physical and chemical properties of organic matter during degradation and stabilization processes in composting, causing a decrease in the molecular weights of compounds. This activity makes these organisms excellent recyclers of organic matter. This article evaluates the succession of insects associated with the decomposition of solid urban waste separated at the source. The study was carried out in the city of Medellin, Colombia. A total of 11,732 individuals were determined, belonging to the classes Insecta and Arachnida. Species of three orders of Insecta were identified, Diptera, Coleoptera and Hymenoptera. Diptera corresponding to 98.5% of the total, was the most abundant and diverse group, with 16 families (Calliphoridae, Drosophilidae, Psychodidae, Fanniidae, Muscidae, Milichiidae, Ulidiidae, Scatopsidae, Sepsidae, Sphaeroceridae, Heleomyzidae, Stratiomyidae, Syrphidae, Phoridae, Tephritidae and Curtonotidae) followed by Coleoptera with five families (Carabidae, Staphylinidae, Ptiliidae, Hydrophilidae and Phalacaridae). Three stages were observed during the composting process, allowing species associated with each stage to be identified. Other species were also present throughout the whole process. In terms of number of species, Diptera was the most important group observed, particularly Ornidia obesa, considered a highly invasive species, and Hermetia illuscens, both reported as beneficial for decomposition of organic matter.