884 resultados para Volunteer workers in income tax return preparation


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This article investigates the determinants of union inclusiveness towards agency workers in Western Europe, using an index which combines unionization rates with dimensions of collective agreements covering agency workers. Using fuzzy-set Qualitative Comparative Analysis, we identify two combinations of conditions leading to inclusiveness: the ‘Northern path’ includes high union density, high bargaining coverage and high union authority, and is consistent with the power resources approach. The ‘Southern path’ combines high union authority, high bargaining coverage, statutory regulations of agency work and working-class orientation, showing that ideology rather than institutional incentives shapes union strategies towards the marginal workforce.

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To understand the evolution of well-organized social behaviour, we must first understand the mechanism by which collective behaviour establishes. In this study, the mechanisms of collective behaviour in a colony of social insects were studied in terms of the transition probability between active and inactive states, which is linked to mutual interactions. The active and inactive states of the social insects were statistically extracted from the velocity profiles. From the duration distributions of the two states, we found that 1) the durations of active and inactive states follow an exponential law, and 2) pair interactions increase the transition probability from inactive to active states. The regulation of the transition probability by paired interactions suggests that such interactions control the populations of active and inactive workers in the colony.

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Tracking the formation and full evolution of polar cap ionization patches in the polar ionosphere, we directly observe the full Dungey convection cycle for southward interplanetary magnetic field (IMF) conditions. This enables us to study how the Dungey cycle influences the patches’ evolution. The patches were initially segmented from the dayside storm enhanced density plume at the equatorward edge of the cusp, by the expansion and contraction of the polar cap boundary due to pulsed dayside magnetopause reconnection, as indicated by in situ Time History of Events and Macroscale Interactions during Substorms(THEMIS) observations. Convection led to the patches entering the polar cap and being transported antisunward, while being continuously monitored by the globally distributed arrays of GPS receivers and Super Dual Auroral Radar Network radars. Changes in convection over time resulted in the patches following a range of trajectories, each of which differed somewhat from the classical twin-cell convection streamlines. Pulsed nightside reconnection, occurring as part of the magnetospheric substorm cycle, modulated the exit of the patches from the polar cap, as confirmed by coordinated observations of the magnetometer at Tromsø and European Incoherent Scatter Tromsø UHF radar. After exiting the polar cap, the patches broke up into a number of plasma blobs and returned sunward in the auroral return flow of the dawn and/or dusk convection cell. The full circulation time was about 3 h.

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Outsourced workers in information technologies (IT) generally have high skills and a high value on the job market. Their IT outsourcing organizations are likely to provide them with training, in the first place for skill development, but perhaps also as a way to bind the workers to them. This can be understood along the role of the psychological contract. Outsourced IT workers may see training as a fulfillment of their psychological contract. Accordingly, we hypothesize that psychological contract fulfillment mediates the relationship between training and affective commitment to the IT outsourcer. This was tested in a sample of 158 Portuguese outsourced IT workers. The results showed that employees who considered that they were receiving good training opportunities felt a greater affective commitment to their IT outsourcers. This relationship was mediated by the fulfillment of the relational psychological contract.

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Purpose – Outsourced information technology (IT) workers establish two different employment relationships: one with the outsourcing company that hires them and another with the client organization where they work daily. The attitudes that an employee has towards both organisations may be influenced by the interpretations or attributions that employees make about the reasons behind the human resource (HR) management practices implemented by the outsourcing company. This paper aims to propose that commitment‐focused HR attributions are positively and control‐focused HR attributions are negatively related to the affective commitment to the client organization, through the affective commitment to the outsourcing company. Design/methodology/approach – These hypotheses were tested with a sample of 158 highly skilled outsourced employees from the IT sector. Data were analyzed with structural equation modeling (SEM). Findings – The paper's hypotheses were supported. It can conclude that, if an employee interprets the HR practices as part of a commitment‐focused strategy of the outsourcing company, it has clear attitudinal benefits. The study found that the relationship between HR attributions and the commitment to the client organization is mediated by the commitment to the outsourcing company. Practical implications – These findings hint at the critical role of outsourcing companies in managing the careers of these highly marketable employees. Originality/value – This paper is the first to apply the concept of HR attributions to contingent employment literature in general and to outsourced IT workers in particular.

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This chapter focuses upon the careers of temporary workers. Temporary employment for many workers presents a route to permanent employment. Other workers, however, get trapped into temporary employment or cycle between unstable jobs and spells of unemployment. Predictors of such transitions are multiple. We selected two broad categories, namely perceived employability from the area of career research and health and well-being from the area of occupational health and well-being research. The overall conclusion is that the association between temporary employment and both perceived employability and health and well-being is inconclusive. This suggests that there are boundary conditions that may make some temporary workers successful and others not. Risk factors include dynamics related to the dual labor market, including lower job quality, lower investments on the part of employers, and negative stereotyping of temporary workers as second-class citizens. On the positive side, many temporary workers have learned to manage their careers in the sense that they invest in training and in continuous job search.

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The aim of this study was to evaluate working conditions in the textile industry for different stages of Corporate Social Responsibility (CSR) development, and workers` perception of fatigue and workability. A cross-sectional study was undertaken with 126 workers in the production areas of five Brazilian textile plants. The corporate executive officers and managers of each company provided their personal evaluations of CSR. Companies were divided into 2 groups (higher and lower) of CSR scores. Workers completed questionnaires on fatigue, workability and working conditions. Ergonomic job analysis showed similar results for working conditions, independent of their CSR score. Multivariate analysis models were developed for fatigue and workability, indicating that they are both associated to factors related to working conditions and individual workers` characteristics and life styles. Work organization, (what, how, when, where and for how long the work is done), is also an associated factor for fatigue. This study suggests that workers` opinions should be taken into greater consideration when companies develop their CSR programs, in particular for those relating to working conditions. Relevance to industry: This paper underlines the importance of considering working conditions and workers` opinions of them, work organization and individual workers` characteristics and life styles in order to restore or to maintain workability and to reduce fatigue, independently of how developed a company may be in the field of Corporate Social Responsibility. (C) 2010 Elsevier B.V. All rights reserved.

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Evolutionary biologists have long endeavored to document how many species exist on Earth, to understand the processes by which biodiversity waxes and wanes, to document and interpret spatial patterns of biodiversity, and to infer evolutionary relationships. Despite the great potential of this knowledge to improve biodiversity science, conservation, and policy, evolutionary biologists have generally devoted limited attention to these broader implications. Likewise, many workers in biodiversity science have underappreciated the fundamental relevance of evolutionary biology. The aim of this article is to summarize and illustrate some ways in which evolutionary biology is directly relevant We do so in the context of four broad areas: (1) discovering and documenting biodiversity, (2) understanding the causes of diversification, (3) evaluating evolutionary responses to human disturbances, and (4) implications for ecological communities, ecosystems, and humans We also introduce bioGENESIS, a new project within DIVERSITAS launched to explore the potential practical contributions of evolutionary biology In addition to fostering the integration of evolutionary thinking into biodiversity science, bioGENESIS provides practical recommendations to policy makers for incorporating evolutionary perspectives into biodiversity agendas and conservation. We solicit your involvement in developing innovative ways of using evolutionary biology to better comprehend and stem the loss of biodiversity.

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A new preparation route towards rare-earth (RE) doped polycrystalline lead lanthanum zirconate titanate (PLZT) ceramics (RE = Y(3+), Nd(3+), Yb(3+)), based on the use of doped lanthanum oxide or zirconia, is reported. Structural characterization by X-ray powder diffraction reveals that secondary phase formation can be substantially diminished in comparison to conventional preparation methods. The distribution of the rare-earth dopants was investigated as a function of concentration by static (207)Pb spin echo NMR spectra, using Fourier Transformation of Carr-Purcell-Meiboom-Gill spin echo trains. For the Nd- and Yb-doped materials, the interaction of the (207)Pb nuclei with the unpaired electron spin density results in significant broadening and shifting of the NMR signal, whereas these effects are absent in the diamagnetic Y(3+) doped materials. Based on different concentration dependences of the NMR lineshape parameters, we conclude that the structural role of the Nd(3+) dopants differs significantly from that of Yb(3+). While the Nd(3+) ions appear to be statistically distributed in the PLZT lattice, incorporation of Yb(3+) into PLZT appears to be limited by the appearance of doped cubic zirconia as a secondary phase. (C) 2009 Elsevier Masson SAS. All rights reserved.

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Statement of the problem: The performance of self-etch systems on enamel is controversial and seems to be dependent on the application technique and the enamel preparation. Purpose of the Study: To examine the effects of conditioning time and enamel surface preparation on bond strength and etching pattern of adhesive systems to enamel. Materials and Methods: Ninety-six teeth were divided into 16 conditions (N = 6) in function of enamel preparation and conditioning time for bond strength test. The adhesive systems OptiBond FL (Kerr, Orange, CA, USA), OptiBond SOLO Plus (Kerr), Clearfil SE Bond (Kuraray, Osaka, Japan), and Adper Prompt L-Pop (3M ESPE, St. Paul, MN, USA) were applied on unground or ground enamel following the manufacturers` directions or doubling the conditioning time. Cylinders of Filtek Flow (0.5-mm height) were applied to each bonded enamel surface using a Tygon tube (0.7 mm in diameter; Saint-Gobain Corp., Aurora, OH, USA). After storage (24 h/37 degrees C), the specimens were subjected to shear force (0.5 mm/min). The data were treated by a three-way analysis of variance and Tukey`s test (alpha = 0.05). The failure modes of the debonded interfaces and the etching pattern of adhesives were observed using scanning electron microscopy. Results: Only the main factor ""adhesive"" was statistically significant (p < 0.001). The lowest bond strength value was observed for OptiBond FL. The most defined etching pattern was observed for 35% phosphoric acid and for Adper Prompt L-Pop. Mixed failures were observed for all adhesives, but OptiBond FL showed cohesive failures in resin predominantly. Conclusions: The increase in the conditioning time as well as the enamel pretreatment did not provide an increase in the resin-enamel bond strength values for the studied adhesives. CLINICAL SIGNIFICANCE The surface enamel preparation and the conditioning time do not affect the performance of self-etch systems to enamel. (J Esthet Restor Dent 20:322-336, 2008)

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Nasal mucociliary system is the first line of defense of the upper airways and may be affected acutely by exposure to particulate matter (PM) from biomass burning. Several epidemiologic studies have demonstrated a consistent association between levels of air pollution from biomass burning with increases in hospitalization for respiratory diseases and mortality. To determine the acute effects of exposure to particulate matter from biomass burning in nasal mucociliary transport by saccharin transit time (STT) test, we studied thirty-three non-smokers and twelve light smokers sugarcane cutters in two periods: pre-harvest season and 4 h after harvest at the first day after biomass burning. Lung function, exhaled carbon monoxide (CO), nasal symptoms questionnaire and mucociliary clearance (MC) were assessed. Exhaled CO was increased in smokers compared to non-smokers but did not change significantly after harvest. In contrast, SIT was similar between smokers and non-smokers and decreased significantly after harvest in both groups (p < 0.001). Exposure to PM from biomass burning did not influence nasal symptoms. Our results suggest that acute exposure to particulate matter from sugarcane burned affects mucociliary clearance in smokers and non-smokers workers in the absence of symptoms. (C) 2011 Elsevier Ltd. All rights reserved.

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In this work cassava bagasse, a by-product of cassava starch industrialization was investigated as a new raw material to extract cellulose whiskers. This by-product is basically constituted of cellulose fibers (17.5 wt%) and residual starch (82 wt%). Therefore, this residue contains both natural fibers and a considerable quantity of starch and this composition suggests the possibility of using cassava bagasse to prepare both starch nanocrystals and cellulose whiskers. In this way, the preparation of cellulose whiskers was investigated employing conditions of sulfuric acid hydrolysis treatment found in the literature. The ensuing materials were characterized by transmission electron microscopy (TEM) and X-ray diffraction experiments. The results showed that high aspect ratio cellulose whiskers were successfully obtained. The reinforcing capability of cellulose whiskers extracted from cassava bagasse was investigated using natural rubber as matrix. High mechanical properties were observed from dynamic mechanical analysis. (C) 2010 Elsevier B.V. All rights reserved.

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Nowadays in the world of mass consumption there is big demand for distributioncenters of bigger size. Managing such a center is a very complex and difficult taskregarding to the different processes and factors in a usual warehouse when we want tominimize the labor costs. Most of the workers’ working time is spent with travelingbetween source and destination points which cause deadheading. Even if a worker knowsthe structure of a warehouse well and because of that he or she can find the shortest pathbetween two points, it is still not guaranteed that there won’t be long traveling timebetween the locations of two consecutive tasks. We need optimal assignments betweentasks and workers.In the scientific literature Generalized Assignment Problem (GAP) is a wellknownproblem which deals with the assignment of m workers to n tasks consideringseveral constraints. The primary purpose of my thesis project was to choose a heuristics(genetic algorithm, tabu search or ant colony optimization) to be implemented into SAPExtended Warehouse Management (SAP EWM) by with task assignment will be moreeffective between tasks and resources.After system analysis I had to realize that due different constraints and businessdemands only 1:1 assingments are allowed in SAP EWM. Because of that I had to use adifferent and simpler approach – instead of the introduced heuristics – which could gainbetter assignments during the test phase in several cases. In the thesis I described indetails what ware the most important questions and problems which emerged during theplanning of my optimized assignment method.

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The aim was to evaluate results and experiences from development of new technology, a training program and implementation of strategies for the use of a video exposure monitoring method, PIMEX. Starting point of this study is an increased incidence of asthma among workers in the aluminium industry. Exposure peaks of fumes are supposed to play an important role. PIMEX makes it possible to link used work practice, use of control technology, and so forth to peaks. Nine companies participated in the project, which was divided into three parts, development of PIMEX technology, production of training material, and training in use of equipment and related strategies. The use of the video exposure monitoring method PIMEX offers prerequisites supporting workers participation in safety activities. The experiences from the project reveal the importance of good timing of primary training, technology development, technical support, and follow up training. In spite of a delay of delivery of the new technology, representatives from the participating companies declared that the experiences showed that PIMEX gave an important contribution for effective control of hazards in the companies. Eight out of nine smelters used the PIMEX method as a part of a strategy for control of workers exposure to fumes in potrooms. Possibilities to conduct effective control measures were identified. This article describes experiences from implementation of a, for this branch, new method supporting workers participation for workplace improvements.

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This article sets out to analyse recent regime developments in Ukraine in relation to semi-presidentialism. The article asks: to what extent and in what ways theoretical arguments against semi-presidentialism (premier-presidential and president-parliamentary systems) are relevant for understanding the changing directions of the Ukrainian regime since the 1990s? The article also reviews the by now overwhelming evidence suggesting that President Yanukovych is turning Ukraine into a more authoritarian hybrid regime and raises the question to what extent the president-parliamentary system might serve this end. The article argues that both kinds of semi-presidentialism have, in different ways, exacerbated rather than mitigated institutional conflict and political stalemate. The return to the president-parliamentary system in 2010 – the constitutional arrangement with the most dismal record of democratisation – was a step in the wrong direction. The premier-presidential regime was by no means ideal, but it had at least two advantages. It weakened the presidential dominance and it explicitly anchored the survival of the government in parliament. The return to the 1996 constitution ties in well with the notion that President Viktor Yanukovych has embarked on an outright authoritarian path.