941 resultados para Payment instruments


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This paper examines recent legislative developments in Northern Ireland around Lord Morrow’s Human Trafficking & Exploitation (Further Provisions and Support for Victims) Bill that was passed unanimously in the Northern Ireland Assembly and which uniquely in the United Kingdom now makes it a criminal offence to pay for sexual services. I suggest that issues around sex trafficking, sexual slavery and prostitution in Northern Ireland bear all the hallmarks of Stan Cohen’s famous articulation of a moral panic (Cohen 1972) but also argue that his original for- mulation needs to be recast slightly to take account of the horizontal structuring of moral panics in contemporary society.

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Impactive contact between a vibrating string and a barrier is a strongly nonlinear phenomenon that presents several challenges in the design of numerical models for simulation and sound synthesis of musical string instruments. These are addressed here by applying Hamiltonian methods to incorporate distributed contact forces into a modal framework for discrete-time simulation of the dynamics of a stiff, damped string. The resulting algorithms have spectral accuracy, are unconditionally stable, and require solving a multivariate nonlinear equation that is guaranteed to have a unique solution. Exemplifying results are presented and discussed in terms of accuracy, convergence, and spurious high-frequency oscillations.

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Accessibility concepts are increasingly acknowledged as fundamental to understand cities and urban regions. Accordingly, accessibility instruments have been recognised as valuable support tools for land-use and transport planning. However, despite the relatively large number of instruments available in the literature, they are not widely used in planning practice. This paper aims to explore why accessibility instruments are not widely used in planning practice. To this end, we focus our research on perceived user-friendliness and usefulness of accessibility instruments. First, we surveyed some instrument developers, providing an overview of the characteristics of accessibility instruments available and on developers’ perceptions of their user-friendliness in planning practice. Second, we brought together developers and planning practitioners in some local workshops across Europe and Australia, where participants were asked to use insights provided by accessibility instruments for the development of planning strategies. We found that most practitioners are convinced of the usefulness of accessibility instruments in planning practice, as they generate new and relevant insights for planners. Findings suggest that not only user-friendliness problems but mainly organisational barriers and lack of institutionalisation of accessibility instruments, are the main causes of the implementation gap. Thus user-friendliness improvement may provide limited contributions to the successful implementation of accessibility concepts in planning practice. In fact, there seems to be more to gain from the active and continued engagement of instrument developers with planning practitioners and the institutionalisation of accessibility planning.

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Cette étude traite du rôle des entretiens réflexifs centrés sur la narration de cas vécus dans le cadre du projet «La carte des cas vécus» (Tochon et Toupin, 1993). Dans un premier temps, nous examinons le rôle des entretiens sous l'angle du soutien à la famille et de la formation parentale. Puis nous analysons leur rôle sous l'angle de la formation des éducatrices à la relation famille-garderie en général et du questionnement éthique en particulier. Il résulte de cette analyse que l'utilisation des entretiens réflexifs centrés sur la narration des cas vécus offre un soutien significatif aux parents, surtout en milieu défavorisé. Pour les éducatrices, bien qu'elles aient profité réflexivement de nos rencontres, un encadrement plus soutenu semble souhaitable avant qu'elles puissent utiliser de manière autonome ces outils. Nous concluons par des suggestions à cet effet et nous mettons en perspective la professionnalisation des éducatrices dans la relation famille-garderie et le soutien à la famille qu'elles peuvent apporter aux parents.

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IFRS 9 Financial instruments presents the classification and measurement, the impairment and the hedge accounting requirements for accounting of financial instruments. The standard was set by the International Accounting Standards Board to replace IAS 39 Financial instruments: Recognition and Measurement on 1 January 2018. Hence, the long-criticized and complexly experienced requirements for accounting of financial instruments will undergo the most significant reform. This thesis addresses anticipated effects of IFRS 9, focusing on the challenges the new classification and measurement requirements bring forth in the case organization Kesko. This thesis was conducted as an action research, in which, a case study method was applied. The thesis was conducted with a twofold manner, which involved general analysis of IFRS 9 and further covered distinct ambitions related to the case organization. For the general part, empirical data was gathered by interviewing two IFRS experts from KPMG and PwC, while the interviews within the case organization constituted for the case study. Further, the literature on the IFRS 9 was such scant that the theoretical examination was merged with the IFRS experts’ quotations that also strived to contribute to the overall objective of reinforcing the body of research related to the subject. This thesis indicates that IFRS 9 will most fundamentally reform the impairment and the hedge accounting requirements of financial instruments. Regard to impairment, the changes are anticipated to increase the amount of loan-loss provisions, whereas the relaxed hedge accounting requirements are expected to encourage more companies to commence the application of hedge accounting. The thesis provides empirical support on that the term business model for managing financial assets, introduced in IFRS 9, is ably hard to comprehend and remains ambiguous. It goes on to argue that the most prominent issue in defining the business model for managing financial assets is the limits set in IFRS 9 for selling financial assets. In consideration of Kesko, this thesis finds that the key effects of IFRS 9 are anticipated to be the reshaping of the organization’s treasury policy and further examination of the possibility to apply hedge accounting for foreign exchange derivatives. What is more, the thesis presumes that complying the requirements of IFRS 9 Kesko will apply the hold to collect and sell model for managing financial assets in future.

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The purpose of this dissertation is to produce a new Harmonie arrangement of Mozart’s Die Zauberflöte suitable for modern performance, bringing Joseph Heidenreich’s 1782 arrangement—one of the great treasures of the wind repertoire—to life for future performers and audiences. I took advantage of the capabilities of modern wind instruments and performance techniques, and employed other instruments normally found in the modern wind ensemble to create a work in the tradition of Heidenreich’s that restored as much of Mozart’s original thinking as possible. I expanded the Harmonie band to include flute and string bass. Other instruments provide special effects, a traditional role for wind instruments in the Classical opera orchestra. This arrangement is conceived to be performed with the original vocal soloists, making it a viable option for concert performance or for smaller staged productions. It is also intended to allow the wind players to be onstage with the singers, becoming part of the dramatic action while simultaneously serving as the “opera orchestra.” This allows creative staging possibilities, and offers the wind players an opportunity to explore new aspects of performing. My arrangement also restores Mozart’s music to its original keys and retains much of his original wind scoring. This arrangement expands the possibilities for collaboration between opera studios, voice departments or community opera companies and wind ensembles. A suite for winds without voices (currently in production) will allow conductors to program this major work from the Classical era without dedicating a concert program to the complete opera. Excerpted arias and duets from this arrangement provide vocalists the option of using chamber wind accompaniment on recitals. The door is now open to arrangements of other operas by composers such as Mozart, Rossini and Weber, adding new repertoire for chamber winds and bringing great music to life in a new way.

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Kompetenzraster sind pädagogische Instrumente, die zum kompetenzorientierten, individualisierten und selbstgesteuerten Lernen in beruflichen Schulen eingesetzt werden. Sie werden üblicherweise im Rahmen eines pädagogischen Gesamtkonzeptes genutzt, indem die Raster oft ein zentrales Instrument in einem komplexen Gefüge schulischer Lern- und Lehrprozesse sind. Kompetenzraster sind häufig der Fixpunkt, an dem sich andere Instrumente (wie Checklisten und Lernjobs) orientieren und sie definieren die Ausgangs- und Zielpunkte der Lernprozesse. Dabei werden den Schülern üblicherweise Freiheitsgrade eingeräumt, so dass sie (mit-) entscheiden ob, was, wann, wie und woraufhin sie lernen. Die schulische Arbeit mit den Rastern kann als ein Versuch angesehen werden, die Lernenden in den Mittelpunkt pädagogischen Denkens und Handelns zu stellen. Dieser Beitrag hat das Ziel, selbstgesteuertes Lernen aus einer distanzierten, vom einzelnen pragmatischen Modell abstrahierenden und eher theoretischen Perspektive auf das individualisierte Lernen mit Kompetenzrastern zu beziehen. Im Kern wird ein Systematisierungsansatz entwickelt, in dem die komplexen Zusammenhänge des Lernens mit Kompetenzrastern im Kontext von selbstgesteuertem Lernen dargestellt werden. Damit soll ein Beitrag zur Elaboration des Lernens mit Kompetenzrastern in beruflichen Schulen geleistet werden. Konkret wird die folgende Frage fokussiert: Was können Kompetenzraster im Rahmen selbstgesteuerten Lernens leisten? (DIPF/Orig.)

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Statutory adjudication has been enacted throughout Australia on a state-by-state basis. The original enacting legislation may be broadly divided into two models which have become known as the East Coast and West Coast models. The East Coast model adjudication scheme – which is operational in NSW, Victoria, Queensland, Tasmania, ACT and South Australia – has in recent times come under much criticism for failing to facilitate determinations of sufficient quality with respect to large and/or complex payment claims. By carrying out a thorough desktop study approach whereby evidence is garnered from three primary sources – government commissioned consultation papers, academic publications and judicial decisions – this paper reviews this criticism and therefrom distils the key factors influencing the quality of adjudication of large and/or complex claims in Australia.

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AIMS AND OBJECTIVES: To evaluate the test-retest stability in assessments of perceived symptom intensity on the Edmonton Symptom Assessment System-revised and the European Organization for Research and Treatment of Cancer, Quality of Life Questionnaire Core 15 Palliative. The possible interchangeability between the instruments and the patients' experiences of completing the instruments were also studied. BACKGROUND: The two instruments assess the same symptoms, but the symptom intensity is assessed on 11-point numerical scales on the Edmonton Symptom Assessment System-revised and on four-point verbal descriptive scales on the European Organization for Research and Treatment of Cancer, Quality of Life Questionnaire Core 15 Palliative. Both instruments are commonly used; however, uncertainty exists about which instrument should be recommended and about the interchangeability of the instruments. DESIGN: This study used a test-retest design with inter-scale comparisons. METHODS: Data from 54 patients with cancer who were receiving palliative care in an oncology outpatient clinic were self-reported by the patients in the clinic, at home and when patients returned to the clinic. RESULTS: The assessments on the European Organization for Research and Treatment of Cancer, Quality of Life Questionnaire Core 15 Palliative verbal rating scales showed a higher level of test-retest stability than the assessments on the Edmonton Symptom Assessment System-revised numerical scoring scales, indicating higher reliability. The correspondence between the verbal categories and the numerical scores of symptom intensity were low because different verbal categories were used by patients who assessed the same numerical score. CONCLUSIONS: The test-retest stability in the assessments was higher on the European Organization for Research and Treatment of Cancer, Quality of Life Questionnaire Core 15 Palliative and the results show that assessments on the two instruments could not be used interchangeably. Therefore, the symptom instrument chosen must be specified and unchanged within a patient to improve efficacy in clinical practice. RELEVANCE TO CLINICAL PRACTICE: The Edmonton Symptom Assessment System-revised or the European Organization for Research and Treatment of Cancer, Quality of Life Questionnaire Core 15 Palliative can be used for initial assessments of patients, but should not be compared or used interchangeably. It is vitally important to have individual follow-up for all patients who score an instrument.

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New infrastructure, particularly in the developing countries, demands substantial capital investment and a loss of durability of the concrete means a waste of oportunity. Improving durability of concrete structures is a non-trivial task. The durability of concrete has been related to its ability to resist the transport of water and the potentail imporvements to concrete durability using supplementary cementitious materials (SCM) has been well documented. With access to neutron and synchrotron facilities it has become possible to; (a) measure the ability of SCM to inhibit transport of water in concrete (b) measure particle size increase of hydrating cements (with and without SCM) by ultra-small angle neutron scattering (c) use neutron tomography combined with x-ray tomography to determine the three dimensional flaws in the structure of concretes that enable water ingress into structures, and (d) determine the amount of curing or degree of hydration on the durability of SCM/OPC blends. This review will detail preliminary results on cement and concrete obtained using the newly available neutron, synchrotron and other facilities in Australia and Brazil and highlights their ability to estimate factors which determine the service life of concrete

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This paper proposes a framework to evaluate post-growth policy instruments which gauges their capacity to lessen the pressure for growth emanating from the labour market and the state’s contradictory legitimisation and accumulation imperatives, whilst increasing societal well-being and reducing the biophysical throughput of the economy. It is argued that the most effective policies to do this are measures to reduce average working hours, expand low productivity sectors and reduce inequality. Specific policies instruments include public sector expansion and the promotion of cooperatives, the introduction of citizens’ basic income schemes, environmental tax reform, the abolition of fossil fuel subsidies, reforms to monetary policy, financial regulatory reform and the introduction of alternative measures of progress to gross domestic product.

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In Australia, a supreme court has a supervisory role over the statutory adjudication process that has been established within the security of payment legislation. In this role, the courts have quashed many adjudication determinations on the grounds of jurisdictional error in recent years. This is a problem as the courts’ involvement in statutory adjudication is contrary to the object of the legislation. When reviewing adjudication determinations, the courts have adopted different approaches with respect to determining the role of adjudicators and the essential jurisdictional facts that must exist in order for an adjudicator to have jurisdiction to hear a referred disputed matter. This diversification of judicial interpretation with respect to jurisdictional error is confusing, not only to construction professionals, but also to many lawyers. Via a desktop study– where the evidence is mainly garnered from case law, governmental reports and commentaries – this paper reviews the legal complexities involved in diagnosing jurisdictional errors. In doing so, the paper aims to answer the question as to why the adjudication process has become bogged down in the quagmire of judicial review. The paper concludes that the evolving inconsistency of case law in relation to statutory adjudication is a crucial factor contributing to the erosion of the object of the security of payment legislation in Australia. Moving forward, the paper argues that establishing a legislative review mechanism of jurisdictional challenges may be sufficient to address this problem.