939 resultados para Financial Advice Context


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This thesis explores how planning policy and practice is responding to the challenge of climate change, particularly in contexts where neoliberal rationales and practices frame decision making. It documents patterns of devolving government responsibilities and experiences of market based mechanisms before reporting on institutional and professional responses to these conditions. The research centred on a qualitative case study and involved thematic content analysis of policy documents and informant interviews. The contribution of the research and thesis is to establish the outlook for climate change adaptation under neoliberal conditions, and to introduce strategies for planners operating within these conditions.

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The quantity of fruit consumed by dispersers is highly variable among individuals within plant populations. The outcome Of Such selection operated by firugivores has been examined mostly with respect to changing spatial contexts. The influence of varying temporal contexts on frugivore choice, and their possible demographic and evolutionary consequences is poorly understood. We examined if temporal variation in fruit availability across a hierarchy of nested temporal levels (interannual, intraseasonal, 120 h, 24 h) altered frugivore choice for a complex seed dispersal system in dry tropical forests of southern India. The interactions between Phyllanthus emblica and its primary disperser (ruminants) was mediated by another frugivore (a primate),which made large quantities of fruit available on the ground to ruminants. The direction and strength of crop size and neighborhood effects on this interaction varied with changing temporal contexts.Fruit availability was higher in the first of the two study years, and at the start of the season in both years. Fruit persistence on trees,determined by primate foraging, was influenced by crop size andconspecific neighborhood densities only in the high fruit availability year. Fruit removal by ruminants was influenced by crop size in both years and neighborhood densities only in the high availability year. In both years, these effects were stronger at the start of the season.Intraseasonal reduction in fruit availability diminished inequalities in fruit removal by ruminants and the influence of crop size and fruiting neighborhoods. All trees were not equally attractive to frugivores in a P. emblica population at all points of time. Temporal asymmetry in frugivore-mediated selection could reduce potential for co-evolution between firugivores and plants by diluting selective pressures. Inter-dependencies; formed between disparate animal consumers can add additional levels of complexity to plant-frugivore mutualistic networks and have potential reproductive consequences for specific individuals within populations.

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A diversity of programs oriented to young people seek to develop their capacities and their connection to the communities in which they live. Some focus on ameliorating a particular issue or ‘deficit’ whilst others, such as sporting, recreation and youth groups are more grounded in the community. This article reports a qualitative study undertaken in three remote Indigenous communities in Central Australia. Sixty interviews were conducted with a range of stakeholders involved in a diversity of youth programs. A range of critical challenges for and characteristics of remote Indigenous youth programs are identified if such programs are to be ‘fit for context’. ‘Youth centred-context specific’ provides a positive frame for the delivery of youth programs in remote Central Australia, encouraging an explicit focus on program logic; program content and processes; and relational, temporal, and, spatial aspects of the practice context. These provide lenses with which youth program planning and delivery may be enhanced in remote communities. Culturally safe service planning and delivery suggests locally determined processes for decision-making and community ownership. In some cases, this may mean a community preference for all ages to access the service to engage in culturally relevant activities. Where activities are targeted at young people, yet open to and inclusive of all ages, they provide a medium for cross-generational interaction that requires a high degree of flexibility on the part of staff and funding programs. Although the findings are focused in Central Australia, they may be relevant to similar contexts elsewhere.

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The purpose of this study is to investigate the accounting choice decisions of banks to employ Level 3 inputs in estimating the value of their financial assets and liabilities. Using a sample of 146 bank-year observations from 18 countries over 2009-2012, this study finds banks’ incentives to use Level 3 valuation inputs are associated with both firm-level and country-level determinants. At the firm-level, leverage, profitability (in term of net income), Tier 1 capital ratio, size and audit committee independence are associated with the percentage of Level 3 valuation inputs. At the country-level, economy development, legal region, legal enforcement and investor rights are also associated with the Level 3 classification choice. Lastly, ‘secrecy’, the proxy for culture dimensions and values, is found to be positively associated with the use of Level 3 valuation inputs. Altogether, these findings suggest that banks use the discretion available under Level 3 inputs opportunistically to avoid violating debt covenants limits, to increase earnings and manage their capital ratios. Results of this study also highlight that corporate governance quality at the firm-level (e.g. audit committee independence) and institutional features can constrain banks’ opportunistic behaviors in using the discretion available under Level 3 inputs. The results of this study have important implications for standard setters and contribute to the debate on the use of fair value accounting in an international context.

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The purpose of this study is to investigate the accounting choice decisions of banks to employ Level 3 inputs in estimating the value of their financial assets and liabilities. Using a sample of 146 bank-year observations from 18 countries over 2009-2012, this study finds banks’ incentives to use Level 3 valuation inputs are associated with both firm-level and country-level determinants. At the firm-level, leverage, profitability (in term of net income), Tier 1 capital ratio, size and audit committee independence are associated with the percentage of Level 3 valuation inputs. At the country-level, economy development, legal region, legal enforcement and investor rights are also associated with the Level 3 classification choice. Lastly, ‘secrecy’, the proxy for culture dimensions and values, is found to be positively associated with the use of Level 3 valuation inputs. Altogether, these findings suggest that banks use the discretion available under Level 3 inputs opportunistically to avoid violating debt covenants limits, to increase earnings and manage their capital ratios. Results of this study also highlight that corporate governance quality at the firm-level (e.g. audit committee independence) and institutional features can constrain banks’ opportunistic behaviors in using the discretion available under Level 3 inputs. The results of this study have important implications for standard setters and contribute to the debate on the use of fair value accounting in an international context.

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Over the past two decades, the selection, optimization, and compensation (SOC) model has been applied in the work context to investigate antecedents and outcomes of employees' use of action regulation strategies. We systematically review, meta-analyze, and critically discuss the literature on SOC strategy use at work and outline directions for future research and practice. The systematic review illustrates the breadth of constructs that have been studied in relation to SOC strategy use, and that SOC strategy use can mediate and moderate relationships of person and contextual antecedents with work outcomes. Results of the meta-analysis show that SOC strategy use is positively related to age (rc = .04), job autonomy (rc = .17), self-reported job performance (rc = .23), non-self-reported job performance (rc = .21), job satisfaction (rc = .25), and job engagement (rc = .38), whereas SOC strategy use is not significantly related to job tenure, job demands, and job strain. Overall, our findings underline the importance of the SOC model for the work context, and they also suggest that its measurement and reporting standards need to be improved to become a reliable guide for future research and organizational practice.

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Background Family law reforms in Australia require separated parents in dispute to attempt mandatory family dispute resolution (FDR) in community-based family services before court attendance. However, there are concerns about such services when clients present with a history of high conflict and family violence. This study protocol describes a longitudinal study of couples presenting for family mediation services. The study aims to describe the profile of family mediation clients, including type of family violence, and determine the impact of violence profiles on FDR processes and outcomes, such as the type and durability of shared parenting arrangements and clients’ satisfaction with mediated agreements. Methods A mixed method, naturalistic longitudinal design is used. The sampling frame is clients presenting at nine family mediation centres across metropolitan, outer suburban, and regional/rural sites in Victoria, Australia. Data are collected at pre-test, completion of mediation, and six months later. Self-administered surveys are administered at the three time points, and a telephone interview at the final post-test. The key study variable is family violence. Key outcome measures are changes in the type and level of acrimony and violent behaviours, the relationship between violence and mediated agreements, the durability of agreements over six months, and client satisfaction with mediation. Discussion Family violence is a major risk to the physical and mental health of women and children. This study will inform debates about the role of family violence and how to manage it in the family mediation context. It will also inform decision-making about mediation practices by better understanding how mediation impacts on parenting agreements, and the implications for children, especially in the context of family violence.

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Family mediation is mandated in Australia for couples in dispute over separation and parenting as a first step in dispute resolution, except where there is a history of intimate partner violence. However, validation of effective well-differentiated partner violence screening instruments suitable for mediation settings is at an early phase of development. This study contributes to calls for better violence screening instruments in the mediation context to detect a differentiated range of abusive behaviors by examining the reliability and validity of both established scales, and newly developed scales that measured intimate partner violence by partner and by self. The study also aimed to examine relationships between types of abuse, and between gender and types of abuse. A third aim was to examine associations between types of abuse and other relationship indicators such as acrimony and parenting alliance. The data reported here are part of a larger mixed method, naturalistic longitudinal study of clients attending nine family mediation centers in Victoria, Australia. The current analyses on baseline cross-sectional screening data confirmed the reliability of three subscales of the Conflict Tactics Scale (CTS2), and the reliability and validity of three new scales measuring intimidation, controlling and jealous behavior, and financial control. Most clients disclosed a history of at least one type of violence by partner: 95% reported psychological aggression, 72% controlling and jealous behavior, 50% financial control, and 35% physical assault. Higher rates of abuse perpetration were reported by partner versus by self, and gender differences were identified. There were strong associations between certain patterns of psychologically abusive behavior and both acrimony and parenting alliance. The implications for family mediation services and future research are discussed.

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While significant research has been undertaken exploring the pedagogical benefits of undertaking lengthy social work and human services field placements, there has been very little consideration regarding the potential financial stress involved for students. This study has addressed this knowledge gap. Research was conducted in 2014 using quantitative and qualitative methods with students, academic and professional staff from six Queensland Universities. The findings show a significant relationship between unpaid placements and financial hardship creating considerable stress for students and at times a compromised learning experience whilst on placement. The limited flexibility in the requirements of professional bodies and universities for how placements are undertaken has been identified as a key contributor to financial hardship. Addressing the complexities inherent in this issue requires a collaborative effort from multiple stakeholders and should not be regarded as a problem for students to endure and manage.

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There is on-going international interest in the relationships between assessment instruments, students’ understanding of science concepts and context-based curriculum approaches. This study extends earlier research showing that students can develop connections between contexts and concepts – called fluid transitions – when studying context-based courses. We provide an in-depth investigation of one student’s experiences with multiple contextual assessment instruments that were associated with a context-based course. We analyzed the student’s responses to context-based assessment instruments to determine the extent to which contextual tests, reports of field investigations, and extended experimental investigations afforded her opportunities to make connections between contexts and concepts. A system of categorizing student responses was developed that can inform other educators when analyzing student responses to contextual assessment. We also refine the theoretical construct of fluid transitions that informed the study initially. Implications for curriculum and assessment design are provided in light of the findings.

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The study focuses on the emergence of tuberculosis as a public health problem and the development of the various methods to counteract it in Finland before the introduction of efficient methods of treatment in the 1940s and 50s. It covers a time period from year 1882 when the tuberculosis bacterium was identified to the 1930s when the early formation of tuberculosis work became established in Finland. During this time there occurred important changes in medicine, public health thinking and methods of personal health care that have been referred to as the bacteriological revolution. The study places tuberculosis prevention in this context and shows how the tuberculosis problem affected the government of health on all these three dimensions. The study is based on foucauldian analytics of government, which is supplemented with perspectives from contemporary science and technology studies. In addition, it utilises a broad array of work in medical history. The central research materials consist of medical journals, official programs and documents on tuberculosis policy, and health education texts. The general conclusions of the study are twofold. Firstly, the ensemble of tuberculosis work was formed from historically diverse and often conflicting elements. The identification of the pathogen was only the first step in the establishment of tuberculosis as a major public health problem. Important were also the attention of the science of hygiene and statistical reasoning that dominated public health thinking in the late 19th century. Furthermore, the adoption of the bacteriological tuberculosis doctrine in medicine, public health work and health education was profoundly influenced by previous understanding of the nature of the illness, of medical work, of the prevention of contagious diseases, and of personal health care. Also the two central institutions of tuberculosis work, sanatorium and dispensary, have heterogeneous origins and multifarious functions. Secondly, bacteriology represented in this study by tuberculosis remodelled medical knowledge and practices, the targets and methods of public health policy, and the doctrine of personal health care. Tuberculosis provided a strong argument for specific causes (if not cures) as well as laboratory methods in medicine. Tuberculosis prevention contributed substantially to the development whereby a comprehensive responsibility for the health of the population and public health work was added to the agenda of the state. Health advice on tuberculosis and other contagious diseases used dangerous bacteria to motivate personal health care and redefined it as protecting oneself from the attacks of external pathogens and strengthening oneself against their effects. Thus, tuberculosis work is one important root for the contemporary public concern for the health of the population and the imperative of personal health care.

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This doctoral thesis explores the development of drug markets and drug related crime in Finland since the mid 1990s, as well as public control measures aimed at solving problems related to drug crime. The research further examines the criminal career of persons having committed drug crime, as well as their socio-economic background. The period since the mid 1990s is, on the one hand, characterized by increasing use of drugs and increasingly severe drug problems. On the other hand, this period is also characterized by intensified drug control. Also criminality associated with drugs has increased and become more severe. During this period the prevention of drug problems became a focal issue for authorities, and resources were increased for activities geared towards fighting drugs. Along with this development, Finnish drug policy has been balancing between therapeutic activities and control. A focal point in this thesis is the question how society addresses drug problems, as well as how this differs from efforts to solve other problems. Why are criminal means so readily used when dealing with drug problems; why have the police received an extended mandate to use coercive force; and why has the field for imposing administrative sanctions been extended? How has the extension of drug control affected general thinking in criminal policy? The subject matter in this thesis is approached in a criminological and criminal policy perspective. The thesis is made up of four research articles and a Summary Article. In the Summary Article the studies were placed into the Finnish research context of drug criminality and drug control as well as criminal policy. Furthermore, the author has assessed his own research location as a drug control researcher. Applying the notion of risk, an analysis was made of threats posed by drugs to society. Theoretical perspectives were also brought to the fore on how society may regulate drug problems and threats associated with them. Based on research literature and administrative documents, an analysis was made of the relation between drug related social and health policy and criminal justice control. An account was also made of the development of drug control in Finland since the mid 1990s. There has been a strong increase in control by the criminal justice system since the mid 1990s. Penalties have been made more stringent, more efficient means have been developed to trace the financial gain from the offence, opportunities for money laundering have been prevented and the police has obtained ample new powers of inquiry. New administrative measures have been directed towards drug users, such as introducing drug tests in working life, checking the applicants criminal record for certain jobs, as well as the threat of losing one s driving licence in cases where a physician has established drug addiction. In the 1990s the prevention of drug crimes and their disclosure were made part of the police s control activities nationwide. This could clearly be seen in increased criminal statistics. There are humiliating elements associated with the police s drug control that should be eliminated for the benefit of everybody. Furthermore, the criminal control is directed towards persons in a weak socio-economic position. A drug verdict may set off a marginalization process that may be very difficult to halt. Drug control is selective and generates repressive practises. The special status accorded drug problems is also revealed in the way in which the treatment of drug addicts has developed.

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This report has been written as part of the E-ruralnet –project that addresses e-learning as a means for enhancing lifelong learning opportunities in rural areas, with emphasis on SMEs, micro-enterprises, self-employed and persons seeking employment. E-ruralnet is a European network project part-funded by the European Commission in the context of the Lifelong Learning Programme, Transversal projects-ICT. This report aims to address two issues identified as requiring attention in the previous Observatory study: firstly, access to e-learning for rural areas that have not adequate ICT infrastructure; and secondly new learning approaches introduced through new interactive ICT tools such as web 2.0., wikis, podcasts etc. The possibility of using alternative technology in addition to computers is examined (mobile telephones, DVDs) as well as new approaches to learning (simulation, serious games). The first part of the report examines existing literature on e-learning and what e-learning is all about. Institutional users, learners and instructors/teachers are all looked at separately. We then turn to the implementation of e-learning from the organizational point of view and focus on quality issues related to e-learning. The report includes a separate chapter or e-learning from the rural perspective since most of Europe is geographically speaking rural and the population in those areas is that which could most benefit from the possibilities introduced by the e-learning development. The section titled “Alternative media”, in accordance with the project terminology, looks at standalone technology that is of particular use to rural areas without proper internet connection. It also evaluates the use of new tools and media in e-learning and takes a look at m-learning. Finally, the use of games, serious games and simulations in learning is considered. Practical examples and cases are displayed in a box to facilitate pleasant reading.

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The concept of globalization has become a shorthand for making sense of contemporary society. It reflects large-scale economic and social change, which affects people differently and evokes different viewpoints. Globalization is thus a highly contested concept and phenomenon. Contradictory and competing views, in turn, seem to be based on different interpretations of the present dominant forms of globalization, and of the material, economic, social and cultural conditions that these forms produce and give rise to. We view globalization not only as a significant set of economic, financial, social, political and cultural forces but as a powerful and contested discursive space. In this article, we present an overview of recent literature to introduce different thematic perspectives on globalization, to specify different ideological and discursive bases to approach globalization, and to place multinational corporations (MNC:s) within this context. Our account is not exhaustive, rather, it is intended as a basis for further discussion on the nature and role of multinational corporations in complex ”global” society