963 resultados para assurance automobile
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Projections of U.S. ethanol production and its impacts on planted acreage, crop prices, livestock production and prices, trade, and retail food costs are presented under the assumption that current tax credits and trade policies are maintained. The projections were made using a multi-product, multi-country deterministic partial equilibrium model. The impacts of higher oil prices, a drought combined with an ethanol mandate, and removal of land from the Conservation Reserve Program (CRP) relative to baseline projections are also presented. The results indicate that expanded U.S. ethanol production will cause long-run crop prices to increase. In response to higher feed costs, livestock farmgate prices will increase enough to cover the feed cost increases. Retail meat, egg, and dairy prices will also increase. If oil prices are permanently $10-per-barrel higher than assumed in the baseline projections, U.S. ethanol will expand significantly. The magnitude of the expansion will depend on the future makeup of the U.S. automobile fleet. If sufficient demand for E-85 from flex-fuel vehicles is available, corn-based ethanol production is projected to increase to over 30 billion gallons per year with the higher oil prices. The direct effect of higher feed costs is that U.S. food prices would increase by a minimum of 1.1% over baseline levels. Results of a model of a 1988-type drought combined with a large mandate for continued ethanol production show sharply higher crop prices, a drop in livestock production, and higher food prices. Corn exports would drop significantly, and feed costs would rise. Wheat feed use would rise sharply. Taking additional land out of the CRP would lower crop prices in the short run. But because long-run corn prices are determined by ethanol prices and not by corn acreage, the long-run impacts on commodity prices and food prices of a smaller CRP are modest. Cellulosic ethanol from switchgrass and biodiesel from soybeans do not become economically viable in the Corn Belt under any of the scenarios. This is so because high energy costs that increase the prices of biodiesel and switchgrass ethanol also increase the price of cornbased ethanol. So long as producers can choose between soybeans for biodiesel, switchgrass for ethanol, and corn for ethanol, they will choose to grow corn. Cellulosic ethanol from corn stover does not enter into any scenario because of the high cost of collecting and transporting corn stover over the large distances required to supply a commercial-sized ethanol facility.
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This article illustrates how contracts are completed ex post in practice and, in so doing, indirectly suggests what the real function of contracts may be. Our evidence comes from the contracts between automobile manufacturers and their dealers in 23 dealership networks in Spain. Franchising dominates automobile distribution because of the need to decentralize pricing and control of service decisions. It motivates local managers to undertake these activities at minimum cost for the manufacturer. However, it creates incentive conflicts, both between manufacturers and dealers and among dealers themselves, concerning the level of sales and service provided. It also holds potential for expropriation of specific investments. Contracts deal with these conflicts by restricting dealers decision rights and granting manufacturers extensive completion, monitoring and enforcement powers. The main mechanism that may prevent abuse of these powers is the manufacturers reputational capital.
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Density is an important component of hot-mix asphalt (HMA) pavement quality and long-term performance. Insufficient density of an in-place HMA pavement is the most frequently cited construction-related performance problem. This study evaluated the use of electromagnetic gauges to nondestructively determine densities. Field and laboratory measurements were taken with two electromagnetic gauges—a PaveTracker and a Pavement Quality Indicator (PQI). Test data were collected in the field during and after paving operations and also in a laboratory on field mixes compacted in the lab. This study revealed that several mix- and project-specific factors affect electromagnetic gauge readings. Consequently, the implementation of these gauges will likely need to be done utilizing a test strip on a project- and mix-specific basis to appropriately identify an adjustment factor for the specific electromagnetic gauge being used for quality control and quality assurance (QC/QA) testing. The substantial reduction in testing time that results from employing electromagnetic gauges rather than coring makes it possible for more readings to be used in the QC/QA process with real-time information without increasing the testing costs.
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In accordance with Iowa Code Section 8A.502(8) we are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2005. The report is presented in three sections as follows: • The Introductory Section includes this transmittal letter, the Government Finance Officers Association (GFOA) Certificate of Achievement for the fiscal year 2004 CAFR, an organizational chart of State government, and a list of principal State officials. • The Financial Section contains the independent auditor’s report on the Basic Financial Statements, Management’s Discussion and Analysis (MD&A), the Basic Financial Statements, and Notes to the Financial Statements. The Financial Section also contains Required Supplementary Information (RSI), other than the MD&A, and supplementary information in the form of combining financial statements and schedules. This letter is intended to be read in conjunction with the MD&A. • The Statistical Section highlights selected financial and demographic information, generally presented on a multi-year basis. The Department of Administrative Services is responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity. This report has been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). As a part of the statewide accounting system upgrade during fiscal year 2005, the implementation team performed a comprehensive review of the adequacy of internal controls and budgetary controls of the system. The team determined that internal controls continue to be in place to provide reasonable, but not absolute, assurance that assets are safeguarded against unauthorized use or disposition, and that financial records from all appropriate sources are reliable for preparing financial statements and maintaining accountability. The concept of reasonable assurance recognizes the cost of internal controls should not exceed the benefits likely to be derived from their use. To monitor the adequacy of internal controls, the Auditor of State reviews internal control procedures as an integral part of departmental audits.
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Using econometric evidence, this article confirms that distribution ofmedicines online is split into two market segments of very diversequality, and identifies the factors that drive quality and qualityassurance in this activity. Unlike fraudulent, rogue, websites, whichoffer scant guarantees and usually sell just a few medicines withoutprescription, online pharmacies offering insurance coverage and linkedto conventional pharmacies typically sell a wholerange of drugs, require third-party medical prescriptions and provideabundant information to patients. It is shown that, where onlinepharmacies are allowed to act legally, market forces enhance quality,as private insurers require professional standards, and specialized thirdparties make a business of certifying them. Furthermore, older onlinepharmacies and those running conventional operations offer higherquality, probably because of reputational investments. Overall, this evidence supports licensing online pharmacies, especiallyconsidering that prohibiting them is ineffective against fraudulent sites.
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A problemática do controlo interno como factor de melhoria empresarial, foi a que orientou esta pesquisa realizada no CEFPSC (Centro de Emprego e Formação Profissional de Santa Cruz). É que, segundo Morais & Martins (2007, pág. 27) existe controlo adequado quando a gestão planeou e organizou, isto é, concebeu, de tal modo que foi assegurado uma garantia razoável que os riscos da organização foram adequadamente geridos e de que os objectivos e metas da organização serão alcançados de forma eficiente e económica. Sendo assim, é de notar a importância desta ferramenta em traçar estratégias de gestão no processo decisório, servindo assim de uma mais-valia à entidade com vista a permitir responder à questão: Em que medida o controlo interno tem sido utilizado como método de apoio à gestão do Centro de Emprego e Formação Profissional de Santa Cruz? Este trabalho tem como objectivo compreender a actuação e a contribuição do Controlo Interno na gestão eficiente do CEFPSC. As informações foram recolhidas mediante a aplicação de um questionário de controlo interno e entrevistas ao Responsável do CEFPSC, bem como ao Presidente do IEFP, enquanto órgão central. O tratamento dos dados foi realizado com auxílio informático, utilizando, para tal, o programa Excel.
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The Spanish automobile industry had a late start. Although the country proved capable of short production runs of high-quality vehicles during the first third of the century it never managed to build up its own industry, unlike Great Britain, France, or Italy. What then, were the critical shortcomings that prevented the establishment of large Spanish motor manufacturers? Put another way, why did all of the companies set up during the first half-century fail to survive? This paper attempts to shed some light on these questions, employing a wide-ranging analysis of both internal and external factors affecting the industry. A feeble internal market, lack of resources and production factors are usually adduced as reasons, as are Spain's general economic backwardness and the role played by the public authorities. However, this paper mainly focuses on the internal factors concerning company strategy and organisation. A comparison with the Italian case helps put the traditional arguments in proper perspective and highlights those covering business strategies. Finally, we argue that a broad range of factors needs to be analysed to fully understand why Spain failed to establish a motor industry.
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A tese que ora findamos visa a obtenção do grau de doutora em Educação, na Especialidade de Desenvolvimento Curricular, pelo Departamento do Currículo e Tecnologia Educativa, do Instituto de Educação e Psicologia, da Universidade do Minho. Intitulado o dualismo cultural: os luso-caboverdianos entre a escola, a família e a comunidade, o presente estudo centra-se numa abordagem crítica da escolaridade básica obrigatória, no qual procurámos compreender e explicar as condições de realização deste nível de ensino pelos jovens de ascendência caboverdiana, nascidos em Portugal, na qualidade de sujeitos biculturais em consequência da simbiose das culturas caboverdeana e portuguesa. Isto para concluirmos se na oferta do serviço educativo e de formação estão acautelados os seus direitos de cidadania e de participação na sociedade em que se encontram inseridos e a que pertencem de facto. Nesta investigação foi fundamental analisar a oferta de educação básica, entender as representações de alunos lusocaboverdeanos acerca da sua identidade cultural e das suas percepções sobre a formação académica que recebem; reconhecer representações e percepções de professores acerca da realidade educativa portuguesa, o enquadramento da multiculturalidade e a docência em turmas com alunos luso-caboverdianos, e compreender as percepções de pais e encarregados da educação caboverdeanos acerca da realidade educativa portuguesa e do enquadramento dos seus filhos na escola, para perceber se o insucesso educativo dos luso-caboverdeanos está relacionado com a condição de aluno “culturalmente diferente” ou se tem a sua origem na escola e no currículo da escolaridade obrigatória e, assim, contribuir com subsídios teóricos e práticos para o aprofundamento da problemática da multiculturalidade em Portugal, com vista à sua potenciação e normalização no sistema educativo. Estando perante uma sociedade de formação multicultural reafirmada com a colonização, justifica-se, em Portugal, a preocupação com a temática da diversidade cultural nas políticas educativas, resultante da consciencialização da manifestação da diversidade cultural no contexto escolar, podendo a sua omissão constituir num factor de insucesso educativo. Por isso, integramos nesta investigação matérias como: uma conceptualização do multiculturalismo com vista a questionar e clarificar os conceitos e as perspectivas inerentes a este fenómeno. Uma tentativa de desocultar para perceber o conteúdo simbólico e os porquês das políticas de integração das minorias etnicoculturais que, ao que parece, nos tempos que correm, por quase toda a parte, se converteram numa prioridade absoluta e inadiável. Estabelecemos uma ponte entre a génese do campo curricular e a construção de um currículo multi e/ou intercultural, merecendo devida atenção as tendências que dominam as discussões e a produção científica actuais nestes domínios. Problematizámos o currículo e identidade na escolaridade obrigatória nas dimensões inserção sociocultural, promoção da igualdade de sucesso educativo e inclusão dos sujeitos e o currículo e a educação para o exercício da cidadania numa escola que se quer plural. Neste último debatemos o conteúdo político da educação para a cidadania, as políticas educativas e curriculares e a escolaridade básica obrigatória como uma proposta que continua em aberto, por isso, passível de adequação às necessidades de uma educação da e para a diversidade. Procurámos fazer uma análise das políticas de integração socioeducativa da diversidade cultural, com destaque para o quadro legal que regula a integração das minorias étnicas na escola básica portuguesa, com particular incidência sobre as crianças pertencentes à comunidade caboverdeana nascidas em território português, procurando concluir acerca da existência, ou não, de posições e opções de políticas educativas concretas face à necessidade de dar prosseguimento à educação multicultural neste contexto. Tratou-se de uma investigação qualitativa holística, que permitiu desenvolver compreensões profundas dos fenómenos a partir das evidências reunidas, do estudo das representações dos sujeitos sobre quem recaem os resultados da investigação, mas também de sujeitos que, assim como o meio envolvente, estabelecem uma relação indirecta com os mesmos resultados. Circunscrito a um estudo de caso, a reflexão e a partilha de conhecimento e informações possibilitou desenvolver uma compreensão sobre a problemática estudada. Dos resultados obtidos, destacámos aqui que, em Portugal, apesar da absorvência da diversidade cultural nas política educativa, não se concretizou, ainda, uma proposta que, na prática, crie a reciprocidade entre as questões etnicoculturais e o sucesso e/ou insucesso educativos das minorias em educação com ganhos decisivos no combate ao insucesso e ao abandono escolar. Continua-se a desenvolver uma educação igualitarista monocultural pela via da homogeneização curricular, assente na noção de que povos e grupos podem estar em condições de igualdade se reunidos numa cultura comum. Aparentemente sob pilares democráticos, esta educação multicultural segue a concepção liberal associando essencialismo, universalismo e igualitarismo, resultando num propósito civilizacional excludente das minorias etnicoculturais. As conclusões chegadas permitem-nos defender a dessacralização do currículo nacional comum e uniforme e a defesa de uma proposta curricular baseada numa cultura científica global e necessária, de acordo com as faixas etárias e níveis de ensino, com campos de integração obrigatória de conteúdos territorializados alicerçados no interculturalismo como estratégia promotora da interacção crítica e solidária entre diferentes sujeitos e grupos culturais, permissiva da construção de identidades próprias e da confissão da diferença cultural, associada ao intraculturalismo como uma via permeabilizadora da educação democrática como garante da cidadania plena a todos os indivíduos, como condição fundamental para o estabelecimento das condições de igualdade e de garantia de sucesso em educação.
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In Switzerland, a two-tier system based on impairment by any psychoactive substances which affect the capacity to drive safely and zero tolerance for certain illicit drugs came into force on 1 January 2005. According to the new legislation, the offender is sanctioned if Delta(9)-tetrahydrocannabinol THC is >or=1.5ng/ml or amphetamine, methamphetamine, 3,4-methylenedioxymethamphetamine (MDMA), 3,4-methylenedioxyethylamphetamine (MDEA), cocaine, free morphine are >or=15ng/ml in whole blood (confidence interval+/-30%). For all other psychoactive substances, impairment must be proven in applying the so-called "three pillars expertise". At the same time the legal blood alcohol concentration (BAC) limit for driving was lowered from 0.80 to 0.50g/kg. The purpose of this study was to analyze the prevalence of drugs in the first year after the introduction of the revision of the Swiss Traffic Law in the population of drivers suspected of driving under the influence of drugs (DUID). A database was developed to collect the data from all DUID cases submitted by the police or the Justice to the eight Swiss authorized laboratories between January and December 2005. Data collected were anonymous and included the age, gender, date and time of the event, the type of vehicle, the circumstances, the sampling time and the results of all the performed toxicological analyses. The focus was explicitly on DUID; cases of drivers who were suspected to be under the influence of ethanol only were not considered. The final study population included 4794 DUID offenders (4243 males, 543 females). The mean age of all drivers was 31+/-12 years (range 14-92 years). One or more psychoactive drugs were detected in 89% of all analyzed blood samples. In 11% (N=530) of the samples, neither alcohol nor drugs were present. The most frequently encountered drugs in whole blood were cannabinoids (48% of total number of cases), ethanol (35%), cocaine (25%), opiates (10%), amphetamines (7%), benzodiazepines (6%) and methadone (5%). Other medicinal drugs such as antidepressants and benzodiazepine-like were detected less frequently. Poly-drug use was prevalent but it may be underestimated because the laboratories do not always analyze all drugs in a blood sample. This first Swiss study points out that DUID is a serious problem on the roads in Switzerland. Further investigations will show if this situation has changed in the following years.
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Les problèmes médicaux concernant la conduite automobile deviennent de plus en plus compliqués et de plus en plus fréquents. Dans la plupart des cantons suisses, chaque médecin peut potentiellement être interpellé en tant que médecin-conseil d'un de ses patients. Le présent article s'intéresse particulièrement aux problèmes de toxicodépendance dans le cadre du contexte législatif actuel et de la complexité croissante des soins. Medical problems involving driving aptitude are more and more common nowadays. Each doctor in Switzerland could be asked to give a certificate of driving aptitude for one of his/her patient. This paper relates to the problem of substance abusers in the current legal context and the growing complexity of care.
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This article examines the private mechanisms used to safeguard quality in auditing, with a view to defining rules capable of facilitating the performance of market forces. An outline is given of a general theory of private quality assurance in auditing, based on the use of quasi-rents to self-enforce quality dimensions. Particular attention is paid to the role of fee income diversification as the key ingredient of private incentives for audit quality. The role of public regulation is then situated in the context defined by the presence of these safeguard mechanisms. This helps in defining the content of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. By making sense of the interaction between regulation, quality attributes and private safeguards, the analysis helps to evaluate the relative merits of different regulatory options.
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This paper analyzes the choice of the socially optimal titling systemassuming rational individual choices about recording, assurance andregistration decisions. It focuses on the enforcement of propertyrights on land under private titling and the two existing publictitling systems, recording and registration. When the reduction in theexpected costs of eviction compensates the higher cost of initialregistration, it is more efficient to introduce a registration systemrather than a recording system. The development of private "titleassurance" improves the standing of recording as compared toregistration. This improvement depends, however, on the efficiency ofthe assurance technology and, also, on corrective taxation that isneeded to align individual optimization, which disregards the transferelement in eviction, with social objectives.
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Vivre, c'est passer d'un espace à un autre en essayant le plus possible de ne pas se cogner déclamait George Pérec. Cet énoncé poétiquement géographique pourrait résumer d'une certaine façon le défi de connaissance saisi par cette recherche. L'enjeu consiste effectivement à envisager le fait à'habiter, entendu dans son acception du « faire avec de l'espace » de la part des individus, comme n'allant pas de soi, de mettre en exergue le caractère problématique que constitue la pratique d'un lieu pour un individu. A ce titre, l'une des propositions de ce travail est de considérer tout lieu comme un assemblage d'épreuves spatiales face auxquelles les individus sont confrontés. La question se pose alors de savoir comment les individus font avec ces épreuves spatiales. L'hypothèse défendue dans ce travail est celle de la mobilisation, par ces derniers, de compétences - ressortissant d'une « capacité à » telle qu'exprimée par Wittgenstein dans le domaine linguistique, c'est-à-dire d'une « maîtrise technique » - et d'un capital spatial - que l'on peut faire synthétiquement correspondre à l'expérience accumulée par un individu en terme de pratique de lieux. L'argumentation étaye l'hypothèse que les manières d'habiter touristiquement une métropole dépendent notamment de ces deux éléments interdépendants dont dispose tout individu de façon variable et évolutive ; leur importance, sans déterminer aucunement des pratiques spécifiques, participe d'une maîtrise accrue de l'espace, d'une facilité pour faire avec les épreuves spatiales, atténuant le caractère potentiellement contraignant de ces dernières. Il s'agit donc d'une enquête menant une réflexion tout à la fois sur la dimension actorielle des individus, mais également sur le lieu en tant qu'espace habité : travailler sur cette question revient à investir la question de l'agencement urbain d'un lieu, c'est-à-dire d'appréhender la façon dont une configuration urbaine (les épreuves spatiales coïncidant avec les principales caractéristiques de cette dernière) est habitée, et plus particulièrement en l'occurrence ici, est habitée touristiquement. Pour aborder empiriquement cette problématique, l'enquête se focalise donc sur les touristes : d'une part pour leur faible degré de familiarité avec le lieu pratiqué (faire avec cet espace ne relève donc pas d'une routine) et d'autre part parce que leur présence dorénavant massive au sein des métropoles a des effets sur l'agencement de ces lieux qu'il est nécessaire d'envisager. Le laboratoire utilisé est celui de Los Angeles, cette aire urbaine de 18 millions de résidents : son étalement considérable, l'absence d'un centre-ville historiquement important, et la forte prégnance de sa métrique automobile étant des caractéristiques qui font de ce lieu un « exceptionnel normal » aux épreuves spatiales particulièrement proéminentes. La recherche avance à ce titre des arguments permettant d'en souligner un agencement, par les manières d'habiter des touristes, différencié du modèle classique de la métropole touristique : pour exprimer cette singularité, l'enquête étaye l'hypothèse consistant à qualifier ce lieu de métapole touristique. - Living is moving from one space to another while trying not to collide claimed George Pérec. This poetically geographic statement could in a way sum up the challenge seized by this research. The challenge is indeed to consider the fact of dwelling, in the sense of "make do with space" on the part of individuals, as not an evidence but highlighting the problematic characteristics of the practice of a place by people. Accordingly, one of the proposals of this work is to consider each place as a gathering of spatial stakes against which individuals are faced. The question then arises how are individuals facing these spatial stakes. The hypothesis debated in this work is that of the mobilization of skills such as "the ability of' as expressed by Wittgenstein in the linguistic field, i.e. a "technical mastery" - and a spatial capital - that can synthetically correspond to the experience accumulated by one single individual in terms of practice of places. Argument supports the hypothesis that the ways of touristically dwelling a metropolis depend on these two interdependent elements which everyone deal with in a variable and scalable manner; their importance, without determining any specific practices, participates in an increased proficiency of space, easing to make do with the space stakes, moderating the potentially binding character of the latter. It is therefore a survey leading a reflection both on the actorial dimension of individuals, but also on the place as a living space: working on this issue is exploring the question of the urban layout of a place, i.e. to understand how an urban configuration (the space stakes coinciding with the main features of the latter) is inhabited, and in particular in the present case, is touristically dwelled. To empirically address this issue, the inquiry therefore focuses on tourists: on the one hand for their low degree of familiarity with the place (make do with this space is therefore not a routine) and secondly because their now massive presence within the metropolis has effects on the layout of these places that is necessary to consider. The laboratory used is that of Los Angeles, this urban area of 18 million residents: its considerable spread, the absence of an historically important downtown» and high salience of "automobile metric" are features that make this place a "normal exceptional" with particularly prominent space stakes. Hence, research advances the arguments underlining the layout, by the ways of tourists dwelling different from the classical model of the metropolis: to express this uniqueness, the survey supports hypothesis to describe this place as a tourist metapolis.
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BACKGROUND: About 30-50% of patients with Crohn's disease (CD) develop fistulae, implying significant disease burden and complicated clinical management. AIM: To assess appropriate use of therapy for fistulizing CD patients enrolled in the Swiss Inflammatory Bowel Disease Cohort using criteria developed by the European Panel on the Appropriateness of Crohn's disease Therapy. METHODS: Specific questionnaires were used to gather information on disease and its management. We assessed appropriateness of therapy at enrolment for adult CD patients with one or several fistulae. RESULTS: Two hundred and eighty-eight CD patients had fistulizing disease, of which 80% had complex fistulae and 32% currently had active draining fistulae. Mean age (s.d.) at diagnosis was 27 years (11), 51% males. Of the patients, 78% were judged as having globally an appropriate therapy, which was more often given for complex fistulae (87%) than for simple fistulae (67%). Antibiotics, azathioprine/MP, methotrexate and conservative surgery were almost always appropriate. Anti-tumor necrosis factor α was considered globally appropriate (91%), although most often with an uncertain indication. The 5ASA compounds, steroids and aggressive surgery were most often inappropriate (84%, 58% and 86% respectively). CONCLUSIONS: Formal appropriateness criteria for CD therapy were applied to a national cohort of IBD patients. For more than three-quarters of the patients with fistulizing CD, therapy was globally appropriate.