989 resultados para Obligations


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Au Québec, environ un million de résidences sont isolées des réseaux d’égouts municipaux et doivent traiter leurs eaux usées à l’aide de systèmes d’assainissement autonomes. Également nommés installations septiques, ces systèmes sont susceptibles de contaminer l’environnement lorsqu’ils sont défaillants, désuets ou non conformes. Les épisodes de cyanobactéries survenus de 2006 à 2012 dans les plans d’eau québécois ont été attribués à d’importants apports de phosphore, que libèrent notamment les installations septiques polluantes. Les municipalités, les municipalités régionales de comté et les régies intermunicipales ont des compétences et des obligations en vertu du Règlement sur l’évacuation et le traitement des eaux usées des résidences isolées et de l’article 25.1 de la Loi sur les compétences municipales portant sur une gestion adéquate des installations septiques. Une gestion optimale de celles-ci permettant de protéger l’environnement et de prévenir la contamination est possible par la mise en place d’un programme de gestion qui concerne plus spécifiquement la vidange des fosses septiques et l’inspection des systèmes. L’objectif de cet essai est de faire une analyse des éléments constituants d’un programme de gestion des installations septiques et de discuter de leur mise en oeuvre pour assurer leur fonctionnement optimal. L’essai a été rédigé de manière à présenter l’information sous forme de lignes directrices pour guider les gestionnaires de programme ainsi que les preneurs de décisions. Un programme de gestion optimal se traduit par la prise en charge de la vidange des fosses septiques d’un territoire par une des trois entités municipales qui peuvent exercer un meilleur contrôle des systèmes d’épuration autonomes par la vidange des fosses septiques et de leur inspection régulière. Les inspections prennent la forme de relevés sanitaires qui permettent de classifier les installations en fonction de leur performance et d’inspections sommaires qui visent à faire un diagnostic simple et rapide d’une installation. Plusieurs autres éléments doivent être pris en compte dans le cadre d’un programme de gestion. Soit l’application d’un règlement municipal, la fréquence et le type de vidange, le recours à des experts, la sensibilisation des propriétaires des systèmes d’épuration autonomes, une démarche d’acceptabilité sociale et l’emploi de logiciels de suivi. L’efficacité d’un programme de gestion dépendra de la rigueur avec laquelle les instances municipales appliqueront les éléments de gestion. Il est recommandé au ministère du Développement durable, de l’Environnement et de la Lutte contre les changements climatiques d’apporter des modifications au règlement provincial dans le but de le rendre plus contraignant pour les systèmes vecteurs de contamination indirecte et ceux antérieurs à 1981. Le ministère des Affaires municipales et de l’Occupation du territoire devrait offrir son soutien aux municipalités dans le cadre de leur programme de gestion en offrant de l’aide financière, de la documentation et des formations.

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In this paper we explore the relationship between market norms and practices and the development of the figure of the parent within British education policy. Since the 1970s parents in England have been called upon to perform certain duties and obligations in their relation to the state. These duties include internalizing responsibility for risks, liabilities, inequities and the spectre of crises formerly managed by the state. Rather than characterize this situation in terms of the ‘hollowing of the state’, we argue that the role of the state includes enabling the functioning of the parent as a neoliberal subject, so that they may successfully harness the power of the market to their own advantage and (hopefully) minimize the kinds of risk generated through a deregulated education system. In this paper we examine how parents are compelled to embody certain market norms and practices as they navigate the field of education. In particular we focus on how parents are 1) summoned as consumers or choosers of education services, and thus encouraged to embody through their behaviour a competitive orientation; 2) summoned as governors and custodians of schools, with a focus on assessing financial and educational performance; and 3) summoned as producers and founders of schools, with a focus on entrepreneurial and innovative activity.

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In this paper we explore the various spaces and sites through which the figure of the parent is summoned and activated to inhabit and perform market norms and practices in the field of education in England. Since the late 1970s successive governments have called on parents to enact certain duties and obligations in relation to the state. These duties include adopting and internalizing responsibility for all kinds of risks, liabilities and inequities formerly managed by the Keynesian welfare state. Rather than characterize this situation in terms of the ‘hollowing of the state’, we argue that the role of the state includes enabling the functioning of the parent as a neoliberal subject so that they may successfully harness the power of the market to their own advantage and (hopefully) minimize the kinds of risk and inequity generated through a market-based, deregulated education system. In this paper we examine how parents in England are differently, yet similarly, compelled to embody certain market norms and practices as they navigate the field of education. Adopting genealogical enquiry and policy discourse analysis as our methodology, we explore how parents across three policy sites or spaces are constructed as objects and purveyors of utility and ancillaries to marketisation. This includes a focus on how parents are summoned as 1) consumers or choosers of education services; 2) governors and overseers of schools; and 3) producers and founders of schools.

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The Women s experiences in the private sphere under the work s field changes the family relationship allowing them more freedom, autonomy and independence. The inequalities, socially built, homemade women s obligations results in discrimination, difficult to insert and recovery on female s job in a job s market, including low salary if compared with men s and difficult to services access in addiction a difficult daily life and in domestic sphere. The women s organisation in productive groups or economically solidary enterprises (ESE) torn possible the social economically organisations and politicians to promote deep changes in a domestically e socially relationship, positioning, for example, women s in publics areas and in the rout of emancipation. The objective of this search are understand men and women relationship in the family agriculture s field starts insert women in economically solidary enterprises (ESE) on Mulunguzinho s settlement (Mossoró/RN). The theoretical framework is inspirited Economical Solidary concept kind division s job and women s empowerment. This search had a qualitative character and exploration through case s study on Mulheres decididas a vencer s group. The secondary information was create through theoretical framework and information collected through semi-structured interviews based in interviews applied for women and yours respective husbands by criterion for women participation on productive activities of beekeeping culture of goat and sheep. This study turns possible conclude that the women s participations in productive groups in solidary economical change significantly their life and their family life. The group s organisations process, the training was received, the collective production, the marketing and the mobilized participation to move it all was fundamental for women share with their families partners some homemade and take care with the children. This finding confirm a different aspect not economical in solidary economy overcoming the monetary value in associative relationship observing principally individuals well-being and the concern with the form of reproduction this way of life in the associated

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Vivemos num mundo globalizado onde as exigências são diversas e constantemente presentes. É impossível analisar a área social, económica ou ambiental de forma isolada. A visão que relaciona o mundo empresarial com a sociedade e que lhe reconhece obrigações e responsabilidades para com a mesma não é nova e tem vindo a obter uma importância e visibilidade crescentes. O conceito corporate social responsibility (CSR) tem sido objecto de grande enfoque, sobretudo desde os anos cinquenta do século passado. Todavia, este conceito não tem permanecido inalterado com o passar do tempo. Desde a referida década até à actualidade verifica-se um desenvolvimento notório da definição de CSR, das suas vertentes, do binómio mundo empresarial e social e de alguns conceitos conexos como sejam corporate citizenship, business ethics e sustainability. Actualmente a maioria da doutrina que versa sobre o tema aceita, de forma pacífica, que o mundo empresarial não se pode fechar sobre si próprio pretendendo alcançar ganhos e visibilidade demitindo-se da responsabilidade para com a sociedade onde se encontra inserido. Compreende-se que a interligação entre a esfera económica, social e ambiental permite às empresas diversos benefícios, nomeadamente a viabilização de projectos a longo prazo, prestígio, notoriedade e a vantagem competitiva face às suas concorrentes. O objectivo do presente trabalho é demonstrar a evolução do conceito de CSR, nas suas várias vertentes, o impacto e os benefícios decorrentes das actuações empresarias compatíveis com este conceito e verificar, no que ao sector bancário respeita, se os clientes destas instituições conhecem os projectos sociais, pelas mesmas desenvolvidos e se a realização destes projectos possuem impacto na relação cliente/banco.

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O compromisso das organizações com as obrigações decretadas ao nível do ambiente, segurança e qualidade emancipa a implementação de Sistemas de Gestão e o processo de auditar. Neste trabalho, decorrente do estágio curricular no âmbito do Mestrado em Engenharia do Ambiente, está evidenciada a importância dos Sistemas de Gestão Ambiental e as razões preponderantes para que sejam auditados. O trabalho pretendeu auditar e avaliar a conformidade do sistema de gestão ambiental, de acordo com a NP EN ISO 14001:2004, de uma indústria de fundição de metais, Funfrap -. Fundição Portuguesa SA, a fim de identificar oportunidades de melhoria no desempenho ambiental da organização. No âmbito do estágio foram ainda realizadas outras atividades, incluindo campanhas de sensibilização, inventário de resíduos sólidos, ferramentas da metodologia World Class Manufacturing, formação sobre a separação de resíduos nos postos de trabalho, acompanhamento de um ensaio na estação de tratamento de águas residuais industriais e apoio para o desenvolvimento do relatório ambiental anual. Da auditoria interna identificaram-se e corrigiram-se nove não conformidades menores e cinco observações. Da auditoria externa foram identificadas apenas duas não conformidades, nenhuma delas relacionadas com as detetadas anteriormente. Além deste resultado foram sugeridas algumas medidas para alcançar um melhor desempenho ambiental da organização.

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[…] À la fin de notre essai, nous aurons: 1. Identifié les articles de la Loi 71 qui touchent aux droits, aux pouvoirs et aux fonctions du directeur d'école face au Comité de gestion, au Conseil de participation scolaire, au Comité d'École et au Conseil d'orientation scolaire selon la Loi 71. 2. Traduit les obligations et les fonctions du directeur d'école, en termes de tâches à accomplir en relation avec le Comité de gestion, le Conseil de participation scolaire, le Comité d'École et le Conseil d'orientation. 3. Vérifié auprès des directeurs d'école et des directeurs généraux de différentes Commissions Scolaires l'interprétation du rôle du directeur d'école selon la Loi 71, en relation avec le Comité de gestion, le Conseil de participation scolaire, le Comité d'École et le Conseil d'orientation. 4. Comparé l'analyse des résultats entre les directeurs d'école, entre les directeurs généraux, et entre les directeurs d'école et les directeurs généraux, de la perception du rôle du directeur d'école selon la Loi 71, face au Comité de gestion, au Conseil de participation scolaire, au Comité d'École et au Conseil d'orientation. 5. Identifié les principaux points discordants entre les directeurs d'école, entre les directeurs généraux, et entre les directeurs généraux et les directeurs d'école afin de proposer des moyens pour combler l'écart qui existe ou pourrait exister face à la Loi 71, en relation avec le Comité de gestion, le Conseil de participation scolaire, le Comité d'École et le Conseil d'orientation scolaire.

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Les agents économiques tentent de maximiser le rendement des épargnes qui leurs sont confiées. Ils doivent placer et répartir ces sommes qui composeront leur portefeuille parmi les différents titres financiers disponibles (bons du Trésor, obligations, actions, options, etc.) selon des horizons de placement bien précis et selon une politique de gestion du risque appropriée. Pour maximiser le rendement total d'un portefeuille, les agents doivent analyser et interpréter l'information susceptible d'influencer les différents titres. Deux grands types d'approches les assistent dans leurs décisions: l'approche dite d'analyse technique et celle de l'analyse dite fondamentale. La première approche repose sur l'utilisation de données historiques internes au fonctionnement des marchés financiers. Elle cherche à identifier des tendances aux patterns qui pourraient servir de base à l'établissement de stratégies susceptibles de générer des rendements supérieurs, voire anormaux, par rapport aux rendements autrement possibles. Cette approche met en cause la forme faible de l'efficience des marchés. L'approche de l'analyse fondamentale consiste à analyser les caractéristiques de base de l'économie, de l'industrie, de même que les caractéristiques propres à chaque firme afin d'évaluer leurs capacités futures à générer des bénéfices. L'exercice vise à identifier des firmes sur ou sous-évaluées par les marchés financiers. En ce sens, l'analyse fondamentale peut mettre en cause les formes semiforte et forte d'efficience. […]

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Two out of three English Language Learners (ELLs) graduate from secondary schools nationwide. Of the nearly five million ELLs in public schools, more than 70% of these students’ first language is Spanish. In order to understand and resolve this phenomena and in an effort to increase the number of graduates, this research examined what high school Latino ELLs identified as the major external and internal factors that support or challenge them on the graduation pathway. The study utilized a 32 quantitative and qualitative question student survey, as well as student focus groups. Both the survey and the focus groups were conducted in English and Spanish. The questions considered the following factors: 1) value of education; 2) expectations in achieving their long-term goals; 3) current education levels; 4) expectations before coming to the United States; 5) family obligations; and 6) future aspirations. The survey was administered to 159 Latino ELLs enrolled in grades 9-12. Research took place at three high schools that provide English for Speakers of Other Languages (ESOL) classes in a large school system in the Mid-Atlantic region. The three schools involved in the study have more than 1,500 ELLs. Two of the schools had large ESOL instructional programs, and one school had a comparatively smaller ESOL program. The majority of students surveyed were from El Salvador (72%) and Guatemala (12.6%). Using Qualtrics, an independent facilitator and a bilingual translator administered the online survey tool to the students during their ESOL classes. Two weeks later, the researcher hosted three follow-up focus groups, totaling 37 students from those students who took the survey. Each focus group was conducted at the three schools by the lead researcher and the translator. The purpose of the focus group was to obtain deeper insight on how secondary age Latino ELLs defined success in school, what they identified to be their support factors, and how previous and present experiences helped or hindered their goals. From the research findings, ten recommendations range from suggested policy updates to cross-cultural/equity training for students and staff; they were developed, stemming from the findings and what the students identified.

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The objective of this study is to examine the relations of familismo to academic functioning and mental health among non-citizen Latina/o college students. The study utilizes both quantitative self-report surveys to explore attitudinal family obligations, and qualitative interviews to explore behavioral family obligations. One hundred and eighty citizen students (M = 21.30, SD = 2.92) and 84 non-citizen students (M = 21.13, SD = 2.98) completed surveys. Correlational analyses found that family obligation attitudes were linked to academic emotional engagement for non-citizen students only (r = .305, p = .005, n = 84). Cluster analyses revealed risk, resilience, and protected clusters from stress and family obligation groupings. Twenty-one non-citizen students also completed interviews. Narrative analysis of the interviews revealed that family obligation behaviors may be linked to motivation and stress. Overall, this study illustrates the complex nature of family obligations and achievement in the lives of non-citizen Latina/o college students.

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Estudio del régimen jurídico español y la significación del contrato de merchandising que parte del análisis de su noción y naturaleza jurídica distinguiendo entre el merchandising tradicional y el moderno, y comprende sus principales características, el régimen jurídico aplicable y las principales modalidades del contrato en la praxis. El artículo se ocupa asimismo de los elementos y del contenido del contrato, distinguiendo para ello las particularidades que surgen en virtud de la modalidad de merchandising de la que se trate.

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Marine ecosystems are facing a diverse range of threats, including climate change, prompting international efforts to safeguard marine biodiversity through the use of spatial management measures. Marine Protected Areas (MPAs) have been implemented as a conservation tool throughout the world, but their usefulness and effectiveness is strongly related to climate change. However, few MPA programmes have directly considered climate change in the design, management or monitoring of an MPA network. Under international obligations, EU, UK and national targets, Scotland has developed an MPA network that aims to protect marine biodiversity and contribute to the vision of a clean, healthy and productive marine environment. This is the first study to critically analyse the Scottish MPA process and highlight areas which may be improved upon in further iterations of the network in the context of climate change. Initially, a critical review of the Scottish MPA process considered how ecological principles for MPA network design were incorporated into the process, how stakeholder perceptions were considered and crucially what consideration was given to the influence of climate change on the eventual effectiveness of the network. The results indicated that to make a meaningful contribution to marine biodiversity protection for Europe the Scottish MPA network should: i) fully adopt best practice ecological principles ii) ensure effective protection and iii) explicitly consider climate change in the management, monitoring and future iterations of the network. However, this review also highlighted the difficulties of incorporating considerations of climate change into an already complex process. A series of international case studies from British Columbia, Canada; central California, USA; the Great Barrier Reef, Australia and the Hauraki Gulf, New Zealand, were then conducted to investigate perceptions of how climate change has been considered in the design, implementation, management and monitoring of MPAs. The key lessons from this study included: i) strictly protected marine reserves are considered essential for climate change resilience and will be necessary as scientific reference sites to understand climate change effects ii) adaptive management of MPA networks is important but hard to implement iii) strictly protected reserves managed as ecosystems are the best option for an uncertain future. This work provides new insights into the policy and practical challenges MPA managers face under climate change scenarios. Based on the Scottish and international studies, the need to facilitate clear communication between academics, policy makers and stakeholders was recognised in order to progress MPA policy delivery and to ensure decisions were jointly formed and acceptable. A Delphi technique was used to develop a series of recommendations for considering climate change in Scotland’s MPA process. The Delphi participant panel was selected for their knowledge of the Scottish MPA process and included stakeholders, policy makers and academics with expertise in MPA research. The results from the first round of the Delphi technique suggested that differing views of success would likely influence opinions regarding required management of MPAs, and in turn, the data requirements to support management action decisions. The second round of the Delphi technique explored this further and indicated that there was a fundamental dichotomy in panellists’ views of a successful MPA network depending upon whether they believed the MPAs should be strictly protected or allow for sustainable use. A third, focus group round of the Delphi Technique developed a feature-based management scenario matrix to aid in deciding upon management actions in light of changes occurring in the MPA network. This thesis highlights that if the Scottish MPA network is to fulfil objectives of conservation and restoration, the implications of climate change for the design, management and monitoring of the network must be considered. In particular, there needs to be a greater focus on: i) incorporating ecological principles that directly address climate change ii) effective protection that builds resilience of the marine and linked social environment iii) developing a focused, strong and adaptable monitoring framework iv) ensuring mechanisms for adaptive management.

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Dissertação apresentada para obtenção do grau de mestre no âmbito do Mestrado em Educação Social e Intervenção Comunitária da Escola Superior de Educação do Instituto Politécnico de Santarém

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The purpose of this advisory opinion is to update SC Revenue Ruling #91-15 concerning interest exempt from South Carolina income taxes. This advisory opinion provides a discussion of the types of interest exempt from South Carolina income taxes,1 the taxability of exempt interest when distributed as a dividend from a mutual fund, and Section 265 of the Internal Revenue Code which disallows a deduction for expenses allocable to tax-exempt income. This document also provides examples of tax-exempt obligations and obligations which are not tax-exempt for South Carolina income tax purposes.

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The object of analysis in the text are the issues concerned with the transmission easement and the adverse possession thereof on the grounds of the Polish law. The text features: (1) a historical outline of the solutions concerned with easements in the Polish law following 1945, (2) the institution of transmission easement introduced in 2008 and the solutions concerned with the claims for the establishment thereof at court, (3) the institution of adverse possession of transmission easement pursuant to civil law regulations, judicature and the legal doctrine. On account of the need to elaborate the wide-ranging legal issues concerned with the transmission easement in this text, the analysis embraces two research questions giving rise to the following conclusions: (1) What function is performed by the institution of transmission easement in the system of civil-law relations in the Polish law? The legislator in the articles introducing a transmission easement ossified the solutions functioning in the judicature of the Polish courts before 2008. The legal interpretation took a turn for clarification, that is for the establishment of a norm in the situation where its comprehension was dubious. It is noteworthy that in the period prior to 2008, the law provided for easement appurtenant, and on account of the usual course of judicial decisions also for easement appurtenant with the content corresponding to transmission easement. In 2008 these two “legal existences” were supplemented with a transmission easement, which nevertheless failed to resolve all the legal problems; nay, this gave rise to even more problems, e.g. the one of non-establishment of interpolar norms which would address the issues arising in connection with the use of various easement institutions in legal transactions. While amending the civil law, the legislator aimed to bring order to legal transactions by streamlining the unregulated actual state of easement in relation to transmission infrastructure, but also in relation to the situations where an easement was yet to be established and a facility yet to be constructed. Thus, such action is intended to regulate the disorderly legislation in force as well as to safeguard investment processes. This is of particular significance, for example, for energy companies which are burdened with statutory public-law obligations as regards securing energy supplies and providing for the development of energy infrastructure. Hence, the de facto introduced civil-law solutions indirectly served to realise the principles of the doctrine of easement in the public interest. (2) What legal problems in the civil-law relations does the application of the institution of transmission easement by adverse possession entail? On account of the functioning of various institutions of easement, that is (1) an easement appurtenant, (2) an easement appurtenant with the content corresponding to a transmission easement, and as of 2008 (3) a transmission easement, a problem arose as to which of the given easements companies exercised in particular periods, all the more so because before 1989 the State Treasury owned them and many of the transmission facilities were put in place by virtue of administrative decisions. The commonly held belief is that in the period of “society-oriented economy” as well as up to 2008 infrastructure companies could exercise an easement appurtenant which corresponded to the content of a transmission easement. Therefore, in such a case the running of the prescriptive period should allow for the general rules laid down for an easement appurtenant. Apart from the problem of the relation of a capacity to exercise a right to property and the free development of civil-law relations before 1989, the recognition of the running of prescriptive periods – given the functioning of the three various easements as legal institutions – became a significant legal problem. By way of illustration, the recognition – against the period of exercising transmission easement – of the period required for the acquisition thereof by adverse possession, whereby before 3 August 2008 the real estate featured the legal state corresponding to the content of this right, is debatable. One cannot recognise that within that period a transmission easement was exercised, because such a right was not in existence as yet. Therefore, the institution that might be employed is the running of the period as regards the adverse possession in relation to an easement appurtenant with the content of a transmission easement. Still, the problem remains as to whether the period of the exercise of the easement appurtenant with the content corresponding to a transmission easement can be recognised against the period of possession required for the adverse possession of a transmission easement pursuant to the regulations introduced in 2008. One might incline to the position whereby in such a case it would be right to fully recognise – against the period of exercising a transmission easement – the period of exercising an easement appurtenant corresponding thereto in respect of its content. That being so, the adverse possession of a transmission easement might ensue in such a situation on 3 August 2008 at the earliest, that is the moment the regulations governing this right come into effect. Conversely, if the prescriptive period expires before that date, the entrepreneur would acquire an easement appurtenant with the content corresponding to the transmission easement. Such an interpretation is aligned with the purpose intended by the legislator, which is to bring order to the actual state of the broadest scope with the aid of a new legal instrument. The text, while analysing the issue of a transmission easement and an adverse possession thereof as a institution of the civil law, presents only some selected problems. Hence, the analysis does not include, for example, the issues concerned with claims for remuneration (for usufruct without contractual basis or usufruct fees), or claims for compensation (redress or amends). Furthermore, the text does not conduct a more profound analysis of the relation between the provisions regulating public-law relations (e.g. acts of law introducing the institution of dispossession) and the provisions regulating civil-law relations (the easements in question).