203 resultados para Harmonisation


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A globalização tem provocado alterações importantes na educação e na prática de Serviço Social. Estas têm a ver com a privatização, dependência do mercado, e a “nova gestão”. Estes factores determinam a resposta dos assistentes sociais aos clientes e a maneira como são tratados como empregados. Os formadores de Serviço Social devem integrar nos seus currículos os elementos associados com a globalização, os conhecimentos e as competências necessárias para a prática em contextos diversificados, e a potenciação (empowerment) dos clientes. É um desafio que está aberto para os planeadores da formação em Serviço Social. A União Europeia tem todo interesse em avançar com uma globalização inclusiva, solidariedade social e justiça social através de Serviço Social relevante. Existem todavia muitos obstáculos que precisam de ser previstos, contornados e ultrapassados.

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As the complexity of markets and the dynamicity of systems evolve, the need for interoperable systems capable of strengthening enterprise communication effectiveness increases. This is particularly significant when it comes to collaborative enterprise networks, like manufacturing supply chains, where several companies work, communicate, and depend on each other, in order to achieve a specific goal. Once interoperability is achieved, that is once all network parties are able to communicate with and understand each other, organisations are able to exchange information along a stable environment that follows agreed laws. However, as markets adapt to new requirements and demands, an evolutionary behaviour is triggered giving space to interoperability problems, thus disrupting the sustainability of interoperability and raising the need to develop monitoring activities capable of detecting and preventing unexpected behaviour. This work seeks to contribute to the development of monitoring techniques for interoperable SOA-based enterprise networks. It focuses on the automatic detection of harmonisation breaking events during real-time communications, and strives to develop and propose a methodological approach to handle these disruptions with minimal or no human intervention, hence providing existing service-based networks with the ability to detect and promptly react to interoperability issues.

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Despite attempts to secure harmonisation of accounting practice,significant variations in accounting rules and practice continueto arise in European countries, variations which give rise tocompliance costs for multinational companies.Firstly, this paper considers the relevance of internationalaccounting harmonisation for European business. It then proceedsto examine accounting regulation in three countries: Spain, Swedenand Austria, highlighting the key regulatory issues of the 'trueand fair' view requirement and the link between taxation andaccounting. The three countries are selected because of theinteresting contrasts which they provide; these contrasts areexamined in detail in the paper.The work is based upon a series of interviews carried out withleading accounting practitioners in the three countries during1996-97.The paper concludes that there are significant obstacles toaccounting harmonisation in Europe and that there is potentialfor continuing diversity of national accounting practice.

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Ex vivo ELISPOT and multimer staining are well-established tests for the assessment of antigen-specific T cells. Many laboratories are now using a period of in vitro stimulation (IVS) to enhance detection. Here, we report the findings of a multi-centre panel organised by the Association for Cancer Immunotherapy Immunoguiding Program to investigate the impact of IVS protocols on the detection of antigen-specific T cells of varying ex vivo frequency. Five centres performed ELISPOT and multimer staining on centrally prepared PBMCs from 3 donors, both ex vivo and following IVS. A harmonised IVS protocol was designed based on the best-performing protocol(s), which was then evaluated in a second phase on 2 donors by 6 centres. All centres were able to reliably detect antigen-specific T cells of high/intermediate frequency both ex vivo (Phase I) and post-IVS (Phase I and II). The highest frequencies of antigen-specific T cells ex vivo were mirrored in the frequencies following IVS and in the detection rates. However, antigen-specific T cells of a low/undetectable frequency ex vivo were not reproducibly detected post-IVS. Harmonisation of the IVS protocol reduced the inter-laboratory variation observed for ELISPOT and multimer analyses by approximately 20 %. We further demonstrate that results from ELISPOT and multimer staining correlated after (P < 0.0001 and R (2) = 0.5113), but not before IVS. In summary, IVS was shown to be a reproducible method that benefitted from method harmonisation.

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Nokian Matkapuhelimien tuotantoprosessit on suunniteltu tukemaan massaräätälöintiä perustuen assembly-to-order tekniikkaan (ATO). Tämän työn tehtävänä oli kehittää toimitusmallit ATO-materiaaleille paikallisilta alihankkijoilta matkapuhelintehtaalle. Aluksi analysoitiin nykyiset toimintamallit perustun Nokia Komarom Kft:n työntekijöiden ja toimittajien haastatteluihin. Ongelmiksi havaittiin toimintatapojen monimuotoisuus, dokumentoinnin puute, puutteelliset laskut ja riittämätön toimitusseuranta.Malleille asetettavien joustavuusvaatimusten selvittämiseksi suoritettiin laajamittainen näkyvyysvälineiden ja tuotantokapasiteetin tutkimus. Vaatimukset tilauksesta toimitukseen läpimenoajoille ja kuljetustoiminnoille johdettiin joustavuusvaatimuksista. Työn lopussa muodostetaan toimitusmallit perustuen nykytilan analyysiin, havaittuihin ongelmiin ja malleille asetettuihin vaatimuksiin. Materiaalit jaetaan eri malleilla ohjattaviksi niiden ominaisuuksiin perustuen. Ensimmäinen malleista implementoidaan kahden pilottitoimittajan kanssa ja esitetään tulokset. Toista mallia hyödynnetään lähitulevaisuudessa Nokia Komarom Kft:n aloittaessa yhteistyön uusien paikallistoimittajien kanssa.

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Ce texte a été rédigée dans l'optique d'un Colloque portant sur le thème « Un droit privé pour l'Union européenne ? » tenu à Reims les 31 janvier et 1er février 1997, où l'auteur a présenté une conférence exposant l'expérience canadienne relative aux relations entre systèmes de droit privés dans les unions d'États. Un résumé en français et en anglais sont disponibles.

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Les couples mariés qui ont des convictions religieuses fortes doivent respecter deux ordres juridiques parallèles: l’ordre étatique et l’ordre religieux. Des conflits peuvent surgir entre ces deux ordres, notamment lors du divorce des parties. Une brève présentation du droit québécois du mariage et du divorce ainsi que des droits religieux catholique, musulman et juif permet d’effectuer des comparaisons entre ces droits et d’identifier un certain nombre de points de jonctions normatifs. Des voies permettant d’harmoniser les deux univers normatifs sont explorées, dans une perspective de droit préventif: l’adaptation du contrat de mariage civil et du processus de la médiation familiale et la rédaction des ententes entre conjoints.