956 resultados para fair information principles
Resumo:
There is a scarcity of evidence pertaining to the general public's perception of public sector pay. Hence, in the present study, 161 women and 149 men were asked to estimate the wages 35 public sector professions should receive annually in the fictitious nation of Maldoria, based on a comparison value of an annual income of T10,000 for general practitioners. Analysis showed that only pilots were given a higher annual income than general practitioners; miners and local government workers were also provided with relatively high annual incomes. By contrast, newscasters were provided with the lowest annual income. Participants' sex did not affect these evaluations, and other demographic variables and public sector-related information of the participants were poor predictors of their evaluations. The implications of this research on public attitudes toward wage determination are discussed, and avenues for further research highlighted.
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De acordo com o pargrafo 46 da estrutura concetual do SNC as demonstraes financeiras devem mostrar uma imagem verdadeira e apropriada, ou apresentar apropriadamente, a posio financeira, o desempenho e as alteraes da posio financeira de uma entidade. Todavia, a estrutura concetual do SNC no interpreta diretamente tais conceitos, situao que se pode refletir na qualidade do reporting financeiro apresentado e divulgado. O referencial contabilstico portugus apresenta, como equivalentes, as noes de true and fair view, presentfairly, fairly reflect ou fair reflection, e silenciando toda a polmica envolvente s expresses apresentadas. Com efeito, a primeira expresso identificada, com a Unio Europeia, onde a apresentao e divulgao da informao financeira baseada num conjunto de princpios principies based standards e pressupe o exerccio de um julgamento, enquanto que as trs expresses seguintes traduzem o standard de reporting financeiro, para os Estados Unidos, tendo subjacente a abordagem designado por rule based standards A no abordagem do SNC levou-nos a refletir sobre o assunto apresentado, apresentando uma anlise multifacetada do conceito.
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Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank informations. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.
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It is unclear how the principles of meaningful consequences, fair and proportionate accountability, and rehabilitation and reintegration under the Youth Criminal Justice Act (2003) are understood and experienced by youth participating in diversion from youth court. Interviews with 20 youth revealed that, from their understanding, extrajudicial sanctions were viewed as accomplishing the goals of meaningful consequences and fair and proportionate accountability relatively well, but less emphasis was placed on rehabilitation and reintegration. The findings suggest that there may be a need an examination of the spectrum of responses available to youth under the umbrella of Extrajudicial Sanctions and their ability to achieve the key principles of the legislation. Implications for both youth and policy are addressed.
Resumo:
This paper considers four institutional models for funding higher education in the light of principles of fairness and meritocracy, with particular reference to the debate in the UK over top-up fees. It concludes that, under certain plausible but unproven assumptions, the model the UK government has adopted is fairer and more meritocratic than alternatives, including, surprisingly, the Graduate Tax.
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Comme lapproche dun tsunami, lincidence grandissante des allergies affecte maintenant plus de 30% de la population des pays dvelopps. tant la cause de nombreuses morbidits et un risque significatif de mortalit, les allergies ncessitent des dpenses exorbitantes au systme de sant et constituent une des plus importantes sources dinvalidit. Cette thse a pour but de contribuer faciliter la prise de dcision claire dans le dveloppement de politiques en sant en lien avec cette maladie immunitaire chronique en utilisant des principes dthique comme outils pour guider le dveloppement de politiques en sant. Le premier chapitre dmontre le prsent dficit danalyses des enjeux thiques en allergologie et dmontre de quelle faon les rflexions en thique peuvent guider le dveloppement de politiques et llaboration de stratgies appliques aux allergies. Les chapitres qui suivront prsentent des applications spcifiques des principes dthiques ciblant des contextes prcis comme des mthodes qui fournissent des outils de rflexion et des cadres thoriques qui peuvent tre appliqus par les dcideurs pour guider des interventions en sant concernant les allergies et les conditions de co-morbidit relies. Le second chapitre prsente un cadre thorique pour lvaluation et la priorisation dinterventions en sant publique par la diminution des allergnes prsents dans lenvironnement bases sur des thories de justice sociale. Les critres entourant les politiques dvaluation se concentrent sur les enjeux thiques rfrant aux populations vulnrables, sur une distribution plus gale des bnfices pour la sant, et sur le devoir dviter la stigmatisation. Le troisime chapitre offre aux administrateurs et au personnel infirmier du rseau scolaire un cadre dcisionnel pour guider le dveloppement de politiques efficaces et thiquement justifiables concernant les allergies alimentaires pour les coles. Dans ce contexte, les principes de base dthique en sant publique et en biothique - par exemple, lempowerment des populations vulnrables dans la prise en charge de leur sant et la protection de la confidentialit du dossier mdical - servent doutils pour valuer les politiques. Le dernier chapitre emploie les principes de base de recherche en thique comme mthode pour dvelopper un argumentaire en faveur de la rforme des rglementations entourant la production de mdicaments immunothrapeutiques. La ncessit thique dviter les risques de mfait lendroit du sujet humain dans la recherche permettra de servir de guide pour structurer de futures politiques en sant publique en gard la production dimmunothrapeutiques lchelle mondiale.
Resumo:
L'agriculture biologique est issue d'une longue lutte du consommateur et du citoyen pour connatre et contrler la qualit de son alimentation. Sa popularit montante confirme que la disponibilit de l'information sur l'offre joue un rle conomique et social central auprs de la demande. Cette tendance appuie l'mergence d'un nouvel lment au sein du corpus des droits de la personne : le droit l'information. Cette tude aborde les tapes de sa formation et prend pour exemple la filire agroalimentaire biologique. Elle reprsente un modle avant-gardiste de l'hybridation entre le droit priv et le droit public. Nous examinons en premier lieu comment l'activit des secteurs agroalimentaires civils et privs a contribu fomenter le dsir d'information du consommateur, pour ensuite le mettre en pril. Paralllement cela, nous proposons d'analyser les effets et l'influence du corpus de droits et de principes du dveloppement durable sur la filire biologique, mais surtout sur la reconnaissance du besoin d'information pour le consommateur. Enfin, nous faisons un tour d'horizon de la rglementation publique de l'appellation biologique, de son label et de son tiquette. Pour cela, nous valuons les mesures en place selon les critres de la vracit, de l'accessibilit et de l'exhaustivit de l'information divulgue au consommateur. la lumire de notre analyse, le consommateur peut tirer ses propres conclusions sur les meilleures rponses normatives ses besoins. Quelles mesures entre le droit transnational, le droit international et le droit national offrent le meilleur rsultat? Laquelle de ces formes juridiques s'avre en mesure de promouvoir une consommation responsable o le consommateur ne fait plus face aux obstacles son choix clair?
Resumo:
Information and communication technologies are the tools that underpin the emerging Knowledge Society. Exchange of information or knowledge between people and through networks of people has always taken place. But the ICT has radically changed the magnitude of this exchange, and thus factors such as timeliness of information and information dissemination patterns have become more important than ever.Since information and knowledge are so vital for the all round human development, libraries and institutions that manage these resources are indeed invaluable. So, the Library and Information Centres have a key role in the acquisition, processing, preservation and dissemination of information and knowledge. ln the modern context, library is providing service based on different types of documents such as manuscripts, printed, digital, etc. At the same time, acquisition, access, process, service etc. of these resources have become complicated now than ever before. The lCT made instrumental to extend libraries beyond the physical walls of a building and providing assistance in navigating and analyzing tremendous amounts of knowledge with a variety of digital tools. Thus, modern libraries are increasingly being re-defined as places to get unrestricted access to information in many formats and from many sources.The research was conducted in the university libraries in Kerala State, India. lt was identified that even though the information resources are flooding world over and several technologies have emerged to manage the situation for providing effective services to its clientele, most of the university libraries in Kerala were unable to exploit these technologies at maximum level. Though the libraries have automated many of their functions, wide gap prevails between the possible services and provided services. There are many good examples world over in the application of lCTs in libraries for the maximization of services and many such libraries have adopted the principles of reengineering and re-defining as a management strategy. Hence this study was targeted to look into how effectively adopted the modern lCTs in our libraries for maximizing the efficiency of operations and services and whether the principles of re-engineering and- redefining can be applied towards this.Data was collected from library users, viz; student as well as faculty users; library ,professionals and university librarians, using structured questionnaires. This has been .supplemented by-observation of working of the libraries, discussions and interviews with the different types of users and staff, review of literature, etc. Personal observation of the organization set up, management practices, functions, facilities, resources, utilization of information resources and facilities by the users, etc. of the university libraries in Kerala have been made. Statistical techniques like percentage, mean, weighted mean, standard deviation, correlation, trend analysis, etc. have been used to analyse data.All the libraries could exploit only a very few possibilities of modern lCTs and hence they could not achieve effective Universal Bibliographic Control and desired efficiency and effectiveness in services. Because of this, the users as well as professionals are dissatisfied. Functional effectiveness in acquisition, access and process of information resources in various formats, development and maintenance of OPAC and WebOPAC, digital document delivery to remote users, Web based clearing of library counter services and resources, development of full-text databases, digital libraries and institutional repositories, consortia based operations for e-journals and databases, user education and information literacy, professional development with stress on lCTs, network administration and website maintenance, marketing of information, etc. are major areas need special attention to improve the situation. Finance, knowledge level on ICTs among library staff, professional dynamism and leadership, vision and support of the administrators and policy makers, prevailing educational set up and social environment in the state, etc. are some of the major hurdles in reaping the maximum possibilities of lCTs by the university libraries in Kerala. The principles of Business Process Re-engineering are found suitable to effectively apply to re-structure and redefine the operations and service system of the libraries. Most of the conventional departments or divisions prevailing in the university libraries were functioning as watertight compartments and their existing management system was more rigid to adopt the principles of change management. Hence, a thorough re-structuring of the divisions was indicated. Consortia based activities and pooling and sharing of information resources was advocated to meet the varied needs of the users in the main campuses and off campuses of the universities, affiliated colleges and remote stations. A uniform staff policy similar to that prevailing in CSIR, DRDO, ISRO, etc. has been proposed by the study not only in the university libraries in kerala but for the entire country.Restructuring of Lis education,integrated and Planned development of school,college,research and public library systems,etc.were also justified for reaping maximum benefits of the modern ICTs.
Resumo:
Information on companies attending this year's Fair, as well as hints for how to get the best out of your discussions
Resumo:
En el presente texto se busca mostrar las capacidades explicativas que puede tener la conjuncin entre las perspectivas de la tica hacker y la defensa de la propiedad intelectual para dar cuenta de las reacciones generalizadas de rechazo ante las normatividades de derechos de autor en el espacio digital. As, se lleva a cabo un resumen de los principios de cada una de estas perspectivas dando cuenta de sus capacidades explicativas y caractersticas tericas para, posteriormente, aplicarlas a la realidad empresarial, laboral y de opinin en el marco social contemporneo. Cmo conclusin de este trabajo se logra observar que a pesar de que en principio ambas perspectivas podran parecer contradictorias, existen aspectos comunes que permiten vislumbrar como un trabajo en conjunto permitira generar normatividades que se acoplen a las realidades contemporneas.
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Esta investigacin se dirige a determinar cul es la utilidad de los conceptos y estrategias comunitarias en el marketing online para la prevencin de la copia ilegal en el mercado musical. Con este proyecto se desea que por medio de una nueva disquera enfocada en el comercio online, y usando los conceptos del mercadeo comunitario y el mercadeo relacional, se pueda desarrollar nuevas estrategias de mercadeo en donde se logre incentivar y promover la compra de msica original por medio de la creacin de una relacin ms estrecha entre la compaa y el cliente, en la cual pueda afectar de forma positiva a la comunidad a la que este pertenece. El objetivo general es determinar cul es la utilidad de los conceptos y estrategias comunitarias en el marketing online para la prevencin de la copia ilegal en el mercado musical. Los objetivos especficos son: 1. Mostrar la utilidad de los conceptos y estrategias del marketing comunitario en la prevencin de la copia ilegal del mercado musical y 2. Implementar las estrategias logradas en la investigacin en un plan de creacin de empresa. Se utilizar el mtodo de investigacin y anlisis de caso, utilizando el plan de empresa en la creacin de una empresa del mercado musical, tomando la relacin estratgica comunitaria y el marketing dentro del plan de mercadeo como estrategia para la prevencin de la copia ilegal. Mediante este proyecto se desea que por medio del marketing relacional y de los conceptos del mercadeo hacia comunidades, enfocado en une- marketing sepuedanestablecerestrategiasparalaprevencindelacopiailegalydelacomprade estos productos Adems, se busca implementar dichos resultados en la empresa que se pretende crear en el sector de la industria musical, puesto que la seguridad que tendrn los productos a la venta, sern la ventaja competitiva de la empresa.
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We study a particular restitution problem where there is an indivisible good (land or property) over which two agents have rights: the dispossessed agent and the owner. A third party, possibly the government, seeks to resolve the situation by assigning rights to one and compensate the other. There is also a maximum amount of money available for the compensation. We characterize a family of asymmetrically fair rules that are immune to strategic behavior, guarantee minimal welfare levels for the agents, and satisfy the budget constraint.
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In an important test for democracy, Georgia and Ukraine will go to the polls for parliamentary elections on the 1st and 28th of October, respectively. The political leaders of these two Eastern Partnership countries have committed themselves to European values and principles rhetorically. In reality, the promise of their colour revolutions is unrealised and they have shifted further towards authoritarianism, albeit following different paths in their respective post-revolution periods.
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Pyrene-based molecular tweezers show sequence-specific binding to aromatic polyimides through sterically-controlled donor-acceptor pi-stacking and hydrogen bonding; H-1 NMR spectra of tweezer-complexes with polyimides having different sequence-restrictions show conclusively that the detection of long range sequence-information results from multiple tweezer-binding at adjacent imide residues.
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Abstract. Not long after Franklins iconic studies, an atmospheric electric field was discovered in fair weather regions, well away from thunderstorms. The origin of the fair weather field was sought by Lord Kelvin, through development of electrostatic instrumentation and early data logging techniques, but was ultimately explained through the global circuit model of C.T.R. Wilson. In Wilsons model, charge exchanged by disturbed weather electrifies the ionosphere, and returns via a small vertical current density in fair weather regions. New insights into the relevance of fair weather atmospheric electricity to terrestrial and planetary atmospheres are now emerging. For example, there is a possible role of the global circuit current density in atmospheric processes, such as cloud formation. Beyond natural atmospheric processes, a novel practical application is the use of early atmospheric electrostatic investigations to provide quantitative information on past urban air pollution.
