897 resultados para administrative burden
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The Irish Government in March 2008 set a target to identify measure and reduce the Administrative Burden (AB) of domestic regulation for businesses by 25% by the end of 2012 – on foot of a European Council invitation to all member states in March 2007. As part of a cross-Government process led by the Business Regulation Unit of the Department of Jobs, Enterprise and Innovation (DJEI), the Department of Health carried out a measurement exercise in 2012 on the main Information Obligations placed on business by legislation in the areas of Food, Nursing Homes and Pharmacy sectors.The AB baseline measurement for those information obligations is described in this report. Click here to download PDF 322KB Â
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Introduction We launched an investigator-initiated study(ISRCTN31181395) to evaluate the potential benefit of pharmacokinetic-guided dosage individualization of imatinib for leukaemia patients followed in public and private sectors. Following approval by the research ethics committee (REC) of the coordinating centre, recruitment throughout Switzerland necessitated to submit the protocol to 11 cantonal RECs.Materials and Methods We analysed requirements and evaluation procedures of the 12 RECs with associated costs.Results 1-18 copies of the dossier, in total 4300 printed pages, were required (printing/posting costs: ~300 CHF) to meet initial requirements. Meeting frequencies of RECs ranged between 2 weeks and 2 months, time from submission to first feedback took 2-75 days. Study approval was obtained from a chairman, a subor the full committee, the evaluation work being invoiced by 0-1000 CHF (median: 750 CHF, total: 9200 CHF). While 5 RECs gave immediate approval, the other 6 rose in total 38 queries before study release, mainly related to wording in the patient information, leading to 7 different final versions approved. Submission tasks employed an investigator half-time over about 6 months.Conclusion While the necessity of clinical research evaluation by independent RECs is undisputed, there is a need of further harmonization and cooperation in evaluation procedures. Current administrative burden is indeed complex, time-consuming and costly. A harmonized electronic application form, preferably compatible with other regulatory bodies and European countries, could increase transparency, improve communication, and encourage academic multi-centre clinical research in Switzerland.
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Introduction: We launched an investigator-initiated study (ISRCTN31181395) to evaluate the potential benefit of pharmacokinetic-guided dosage individualization of imatinib for leukaemiapatients followed in public and private sectors. Following approval by the research ethics committee (REC) of the coordinating centre, recruitment throughout Switzerland necessitatedto submit the protocol to 11 cantonal RECs.Materials and Methods: We analysed requirements and evaluation procedures of the 12 RECs with associated costs.Results: 1-18 copies of the dossier, in total 4300 printed pages, were required (printing/posting costs: ~300 CHF) to meet initial requirements. Meeting frequencies of RECs ranged between 2 weeks and 2 months, time from submission to fi rst feedback took 2-75 days. Study approval was obtained from a chairman, a subor the full committee, the evaluation work being invoiced by0-1000 CHF (median: 750 CHF, total: 9200 CHF). While 5 RECs gave immediate approval, the other 6 rose in total 38 queries before study release, mainly related to wording in the patient information, leading to 7 different fi nal versions approved. Submission tasks employed an investigator half-time over about 6 months.Conclusion: While the necessity of clinical research evaluation by independent RECs is undisputed, there is a need of further harmonization and cooperation in evaluation procedures. Current administrative burden is indeed complex, time-consuming and costly. A harmonized electronic application form, preferably compatible with other regulatory bodies and European countries, could increase transparency, improve communication, and encourage academic multi-centre clinical research in Switzerland.
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Pro gradu -tutkielmassa tutkitaan julkisissa hankinnoissa käyttöön otettavien uusien sähköisten menettelyjen, sähköisen huutokaupan ja dynaamisen hankintajärjestelmän, yritysvaikutuksia. Ydintutkimustehtävänä on tutkia, millaisia taloudellisia vaikutuksia sähköisillä menettelyillä tulee olemaan yrityksiin niiden tarjotessa palveluita tai tavaroita julkiselle sektorille ja mitkä ovat sähköisten menettelyjen käytön motiivit. Tutkielman teoriaosa on pohja empiiriselle tutkimukselle, jossa aineistona on käytetty suppeaa kyselytutkimusta, haastatteluja ja lisäksi materiaalia on tuotettu analysoimalla hallinnollisten kustannusten määrää sähköisissä hankintamenettelyissä. Yritysvaikutusten arvioinnissa tarkasteltiin sähköisten hankintamenettelyjen käytön motiiveja. Motiiveiksi tunnistettiin tehokkuuden tavoittelu, kustannussäästöt, ajankäytön ja henkilöresurssien käytön tehostaminen sekä avoimuus. Tutkimuksessa onnistuttiin todentamaan edellä mainittuja tekijöitä taloudellisilla malleilla. Määrälliset ja laadulliset tutkimustulokset osoittavat kokonaisuudessaan tuloksellisella tavalla sähköisten hankintamenettelyjen käytön motiiveita ja vaikutuksia yrityksiin. Sähköisillä hankintamenettelyillä voidaan perustellusti tehostaa hankintaprosessia ja saavuttaa kustannussäästöjä. Monia yleisiä yritysten julkisiin hankintoihin pääsyn esteinä pitämiä seikkoja voitaisiin vähentää tai poistaa käyttämällä sähköisiä hankintoja. Sähköistä huutokauppaa ja dynaamista hankintajärjestelmää koskevan lainsäädännön luodessa puitteet menettelyiden käytölle, tulee menettelyjen käyttöönoton motiivien ja kannustimien riittävyyttä seurata. Hallinnollisten kustannusten väheneminen ja muiden esteiden pieneneminen ei välttämättä synnytä pysyvää kannustinvaikutusta, vaan hankintaprosessia tulee pyrkiä sähköistämään kokonaisvaltaisesti myös muissa hankintalain mukaisissa hankintamenettelyissä ja kilpailuttamisen ulkopuolisissa hankinnan osa-alueissa kuten laskuttaminen, maksatus ja tilaus.
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Tutkielman tavoitteena on selvittää ja arvioida rakennusalan käännettyä arvonlisäverotusta koskevan säännöksen onnistuneisuutta ja toimivuutta siirtymävaiheen ja ensi hetkien kokemuksien perusteella. Empiirisenä aineistona käytetään Verohallinnon neuvontapuhelimeen esitettyjä kysymyksiä. Tutkielmassa käydään läpi yritysten hallinnollista taakkaa ja sen muodostumista sekä tutkitaan veronmaksumyönteisyyttä ja siihen vaikuttavia tekijöitä. Tutkielmassa esitetään rakennusteollisuus toimialana ja kerrotaan erilaisista harmaan talouden muodoista ja keinoista torjua niitä. Lopuksi rakennusalan käännettyä arvonlisäveroa tutkitaan peilaamalla sen vaikutuksia yritysten hallinnolliseen taakkaan, veronmaksumyönteisyyteen sekä arvioimalla sen tehokkuutta harmaan talouden torjunnassa ja vaikutuksia verokertymään. Rakennusala on erittäin ongelmallinen harmaan talouden suhteen. Uusimpana keinona rakennusalalla harmaan talouden torjunnassa on otettu käyttöön rakennusalan käännetty arvonlisäverovelvollisuus. Säännös lisännee verokertymää ja ehkäisee tehokkaasti sellaista veronkiertoa, jossa ostaja vähentää arvonlisäveron, jonka myyjä jättää maksamatta valtiolle. Säännös saattaa lisätä myös alan veronmaksumyönteisyyttä, jos tulkinnallisia ongelmia pystytään esimerkiksi ohjeistuksen avulla vähentämään tehokkaasti. Säännös lisää yritysten hallinnollista taakka ja lisäkuormitus korostuu etenkin pk-yritysten taloushallinnossa. Useat rajanvedot eri tilanteisiin niin rakentamispalvelun määrittämisen kuin niin sanotun ostajan statuksen suhteen ovat toistaiseksi hyvin tulkinnallisia ja vaikeita ratkaista. Jos Verohallinto onnistuu ohjeistuksensa tai muiden toimiensa avulla vähentämään säännöksen aiheuttamia tulkinnallisia ongelmia, voidaan säännöksen ajatella olevan kokonaisuudessaan suhteellisen onnistunut ja toimiva sekä toteuttavan niitä tavoitteita, joita siltä odotettiinkin, eli kasvattavan verokertymää ja ehkäisevän tietynlaista harmaata taloutta.
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Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014
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Tämän Pro Gradu -tutkimuksen tarkoituksena oli selvittää, miten liiketoimintansa keskeyttäneen tai lopettaneen osakeyhtiön velvollisuutta tehdä vuosittainen tilinpäätös ja veroilmoitus voitaisiin keventää. Tutkimusongelmaa lähdettiin selvittämään yritysten hallinnollisen taakan tutkimisella erityisesti pienyritysten näkökulmasta. Tämän lisäksi tutkittiin, millaisia mahdollisuuksia nykyinen lainsäädäntö antaa liiketoiminnan lopettamiselle tai keskeyttämiselle sekä millaisia väärinkäytön mahdollisuuksia toimimattomien yhtiöiden ylläpitoon liittyy. Näiden seikkojen perusteella tutkimuksen empiirisessä osassa kehitettiin teoreettinen toimimattomuusajan malli, jonka tarkoituksena on alentaa toimimattomien yritysten hallinnollista taakkaa nykyistä lainsäädäntöä tehokkaammin poistamalla vuosittaisen tilinpäätöksen laatimisvelvollisuus kokonaan toimimattomilta yhtiöiltä. Tutkimustuloksista kävi ilmi, että mallin käytöstä saatavat hallinnollisen kustannusten säästöt kasvavat, mitä pidemmän aikaa yritys käyttää mallia.
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International Accounting Standards Boardin (IASB) tavoitteena on julkistaa nykyisen IAS 17 Vuokrasopimukset -standardin korvaava uusi leasingstandardi vuoden 2015 loppuun mennessä. Tämän tutkimuksen tarkoituksena oli tutkia IAS 17 -standardimuutoksen vaikutuksia vuokralleottajayritysten näkökulmasta. Tutkimus rajattiin koskemaan vain vuokralle ottajia. IASB:n alustavien päätösten mukaan uudistuvan leasingstandardin merkittävimmät muutokset kohdistuisivat erityisesti vuokralle ottajiin. Tutkimuksen tavoitteena oli selvittää kaikkien yli 12 kuukauden leasingsopimusten taseaktivoinnin vaikutuksia vuokralle ottajiin sekä standardimuutoksen vaikutuksia vuokralle ottajien liiketoimintaan ja tilinpäätösraportointiin. Tutkimuksessa leasingstandardimuutoksen vaikutuksia tarkasteltiin ja vertailtiin myös eri toimialojen välillä. Tutkimus on laadullinen eli kvalitatiivinen tutkimus. Tutkimuksen empiirinen aineisto muodostuu eri tahojen lähettämistä kommenttikirjeistä International Accounting Standards Boardin (IASB) julkaisemaan viimeisimpään leasingstandardiluonnokseen, joka julkaistiin toukokuussa 2013. Tutkimuksen kokonaisaineisto muodostuu 641 kommenttikirjeestä, jotka ovat nähtävillä Financial Accounting Standards Boardin (FASB) kotisivuilla. Tämän tutkimuksen varsinaiseksi tutkimusaineistoksi rajattiin kokonaistutkimusaineistosta 65 vuokralle ottajien kommenttikirjettä. Tutkimustuloksissa suhtautuminen kaikkien yli 12 kuukauden leasingsopimusten aktivointiin vuokralle ottajien taseissa oli selkeästi enemmän negatiivinen kuin positiivinen. Toimialakohtaisia eroja standardimuutokseen suhtautumisessa oli myös havaittavissa. Tutkimustulosten perusteella vähittäismyynnin ja ruokakaupan toimialoihin tulisi kohdistumaan merkittävimmät vaikutukset standardimuutoksesta johtuen. Vuokralle ottajien liiketoiminnalle vaikutuksia aiheutuisi tutkimustulosten perusteella etenkin uuden standardin käyttöönoton kustannuksista ja kasvavasta hallinnollisesta taakasta.
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Partial ownership interests are a widespread phenomenon in modern corporate environment. Unless minority shareholding affords the target to exercise control over the target, they do currently not have to be notified to the European Commission under EU merger regime. However, economic research has long suggested that when linking competing or non-horizontally positioned undertakings particularly in industries with few competitors, minority shareholdings even far below the majority of shares or voting rights could lead to higher prices or lower output volumes to the detriment of consumers. The Commission has recognized this issue and proceeded to suggest an extension of the merger regime to catch also certain non-controlling minority acquisitions. Horizontal non-controlling minority shareholdings create a positive correlation between the sales revenues of the partial acquirer and target. Through the equity interest the acquirer will internalise a fraction, proportional to the financial rights attached to the shareholding, of the profit of the target. This will incentivise the acquirer to contribute to increasing the target’s business profits by increasing its own sales price (horizontal unilateral effects). When a minority stake is held in a vertically related or a conglomerate company, the minority acquirer could be allowed to hamper or eliminate the target’s rivals’ access either to inputs (input foreclosure) or customers (customer foreclosure), depending on which level of the supply chain the parties are (vertical unilateral effects). Under certain circumstances minority share acquisitions could also lessen competition because they facilitate collusion between companies active in the market (coordinated effects). Economic theory confirms that non-controlling minority shareholdings may under certain circumstances create anti-competitive effects that are unlikely to be remedies by pro-competitive effects. However, they are likely to be of less significant nature than anticompetitive effects created by full mergers. This derives fore mostly from the fact that a minority share acquirer carries all the costs associated with its unilateral action but will internalise only a fraction of the lost profits. This is likely to limit the acquirer’s incentive to raise price and the profitability of such behavior. Having in mind that the number of potentially problematic cases is expected to be next to negligible, the limited potential competitive effects of non-controlling minority share acquisitions cannot be seen to clearly merit extension of the scope of the EUMR. The system suggested by the Commission is particularly ill-fitted for such purpose given the clear lack of legal certainty and considerable administrative burden associated with it.
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The purpose of this study was to explore the experiences of 5 stakeholder groups—students, parents, community organization representatives, guidance counsellors, and secondary school principals—in dealing with a mandatory secondary school graduation requirement in Ontario. The requirement is that students must complete 40 hours of eligible community involvement activities during their high school years in order to graduate. Ten stakeholders were interviewed regarding the nature of the community involvement program, what makes it work, and suggestions for improvement. The study found that although this program has the potential to provide a meaningful experience for students, and students are seen to gain from their experience in multiple ways, it depends substantially on the commitment of students, educators, and community organizations to make it worthwhile. Stakeholders recommended changes to the current program, which included making it a more structured process that would increase the consistency ofhow this program is implemented, finding ways to curb cheating and to reduce the administrative burden on schools, having more support from the Ontario provincial government and Ontario Ministry of Education and Training in the promotion and communication of this program, and developing partnerships between community organizations and schools to enrich the application of this program. This study concludes with a recommendation that the Ontario Ministry of Education and Training consider introducing Service-Learning, a curriculum-based experiential service and learning process, as an enhancement to the current community involvement program.
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En el trabajo se ha reflejado la génesis del término „desarrollo sostenible‟ y la preocupación social y de los gobiernos hacia la sostenibilidad de los recursos, generando una política forestal a escala internacional, cuyo hito inicial desempeña la Cumbre de Rio y otros procesos, donde surge el término „sostenibilidad‟ - procesos gubernamentales que ponen su atención en los bosques,entre ellos el Proceso paneuropeo del que emanan los Criterios e indicadores de la gestión forestal sostenible, así como otros foros donde aparece la vinculación entre los productos y la sostenibilidad de los bosques de donde proceden. A partir de esos conceptos aparecen los sistemas de certificación, primero FSC, promovido por las ONG ambientalistas, y en respuesta a ello, el sistema PEFC de los propietarios forestales privados con las industrias forestales. En su introducción, el trabajo recoge como surge y evoluciona esta preocupación y como se sucede y desarrollan los sistemas de certificación en España, orientados tanto a la superficie forestal como a sus productos derivados. Tratando de ser una herramienta técnica, en estos últimos quince años, se han ido planteando metodologías y propuestas técnicas que puedan garantizar el origen sostenible del bosque de donde procede la materia prima. Aunque la persistencia de la masa forestal como término tiene importancia, no considera numerosos aspectos incluidos en el concepto “gestión forestal sostenible”. El trabajo manifiesta qué es y cómo se origina la Gestión Forestal Sostenible y muy ligado con ello, el origen de la certificación como herramienta, explicando cómo se incardina la certificación forestal española con las estructuras internacionales y se construyen nuevas estructuras a escala española y autonómica. Se expone el dominio y alcance técnico de la certificación, sus inicios y un análisis de la diversidad de sistemas y etiquetas existentes -como ha ido evolucionando a escala internacional y nacional, por sistemas, sectores y continentes, con especial atención en España, recopilando lo sucedido relevante para el sector forestal, industrias forestales y sistemas de certificación en los años de estudio de elaboración de la tesis. Se refleja la relevancia que adquiere la certificación forestal y de la cadena de custodia para la industria del papel, tanto por las regulaciones, normativas y legislación que involucran al producto derivado del bosque como por ser herramienta que enlaza el bosque sostenible con el consumidor. La aplicación de todas esas especificaciones técnicas que muestran la sostenibilidad del bosque y al trazabilidad en el proceso productivo comporta una carga administrativa de recopilación de información, de control para el seguimiento asociado con los registros necesarios, y de archivo de documentos, conforme a las exigencias que plantean los sistemas de certificación forestal. Por tanto, es importante definir un método y procedimientos genéricos para los correspondientes sistemas de gestión preexistentes en las empresas del sector de pasta y papel (de calidad/ de medio ambiente/integrados), para implantar un Sistema de Cadena de Custodia genérico (común a FSC y PEFC) en una instalación de celulosa y papel y un sistema de diligencia debida. Para ello, ha sido necesario analizar la línea de producción y establecer los puntos de su diagrama en los que se requiere el control de la trazabilidad, puntos en los que se procede al seguimiento y registro de la materia prima, materia semielaborada y producto, y de ahí proceder a redactar o retocar los procedimientos de gestión calidad/ medioambiental, en su caso, para incluir los campos de registro. Según determinen los procedimientos, se efectuará un seguimiento y registro de los, derivados que configuran una característica y se determinará una serie de indicadores del sistema de trazabilidad de la madera en la industria de celulosa y papel, es decir, un conjunto de parámetros cuantitativos y descriptivos, sujetos al seguimiento de forma periódica, que muestren el cambio y permitan observar la evaluación y control del Sistema de Cadena de Custodia. Además de asegurar la trazabilidad de la madera y fibra en la industria de pasta y papel y con ello la sostenibilidad del bosque del que procede, se avalará la legalidad de los aprovechamientos que proporcionan ese recurso maderable, cumpliendo así no sólo la legislación vigente sino también ambos sistemas de certificación FSC y PEFC. El sistema de cadena de custodia de la pasta y papel se caracteriza por los indicadores de seguimiento que permite el control de la trazabilidad. ABSTRACT This paper traces the origins of the term „Sustainable Development‟ and of both citizen and institutional concern for the sustainability of resources, leading to the enactment of a forestry policy at international level, of which the initial milestones are the Rio Summit and other processes in which the term „Sustainability‟ was born. Those forestfocused institutional initiatives include the pan-European process that led to the publication of Sustainable Forest Management Criteria and Indicators, and other forums that highlight the link between finished wood-based products and the sustainability of the forests from which that wood is sourced. Those concepts were the culture in which forest certification systems were engendered, first FSC, promoted by environmental NGOs, and subsequently PEFC, fostered in response to FSC by private forest owners and forest-based industries. In its Introduction, this paper looks at how such concern arose and has evolved and how certification systems came into existence in Spain and developed to encompass both forest lands and forest-based products. As part of a mission to provide an applicable technical tool, new methodologies and technical proposals have been put forward over the past fifteen years aimed at guaranteeing the sustainable origin of the forest from which raw material is sourced. Although the maintenance of forest stands as a term in its own right is important, it does not take many of the aspects included in the concept of “sustainable forest management” into account. This thesis describes what SFM is and how it was born, underlying the close link between SFM and the origin of certification as a tool, explaining how Spanish forest certification is embodied in international structures, while new structures are built here in Spain on both the national and regional scale. This work also details the domain and scope of forest certification from the technical standpoint, explains its beginnings, and assesses the various systems and labels that exist - how certification has evolved internationally and nationally across systems, sectors and continents, with special emphasis on Spain. It provides a compilation of events relevant to forestry, forest industries and forest certification systems that have taken place during the years this thesis has been in preparation. It reflects on the relevance that forest and chain of custody certification holds for the paper industry, in view not only of the regulations, policies and legislation that affect forest-based products but also of its role as a tool that bonds the sustainable forest with the consumer. Implementing the range of technical specifications to demonstrate forest sustainability and traceability throughout the production process entails the administrative burden of collecting information and providing controls to process the relevant records and documents to be kept on file in compliance with the requirements made by forest certification schemes. It is therefore important to define a generic method, together with its relevant procedures,that fits the management systems (quality / environmental / integrated)existing today in pulp and paper companies, in order to implement a generic Chain of Custody scheme (common to FSC and PEFC) in a pulp and paper mill, and a due diligence system. To achieve that, it has first been necessary to analyse the production line and establish points along the route where traceabilitycontrols need to be implemented and points where raw material, semi-finished goods and end products should be monitored and recorded. Subsequently, the procedures in quality / environmental management systems need to be drafted or amended as required to include fields that reflect those records. As required by the procedures, forest-based products that have a specific characteristic shall be monitored and recorded, and a number of indicators identified in the traceability system of wood for pulp & paper, i.e.createa set of quantitative and descriptive parameters subject to regular monitoringthat reveal changes and enable the Chain of Custody system to be assessed and controlled. In addition to ensuring the traceability of wood and fibre in the pulp and paper industry -and so the sustainability of the forest from which it is sourced -, the legality of the harvesting that produces that timber will also be enhanced, thus fulfilling not only the law but also both FSC and PEFC certification schemes. The chain of custody system for pulp and paper is characterised by monitoring indicators that enable traceability to be controlled.
The Impact of the Collaborative Economy on the Labour Market. CEPS Special Report No. 138, June 2016
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The digitalisation of work is creating new ways of intermediating work, with for example platforms intermediating work between individuals online. These so-called online collaborative platforms have the potential to fundamentally change the labour market, but for the moment, with an estimated 100,000 active workers or 0.05% of total employees in the EU, they do not seem to have a large impact on the offline/traditional labour market or the create/destroy impetus. This paper analyses the direct and indirect impact of the collaborative economy on the labour market. The findings, based on a collection of empirical studies, suggest that most workers do not earn their main income through online platforms and they obtain earnings from different types of platforms. Earnings from physical/local services are, in general, substantially higher than virtual services that can potentially be delivered globally. The paper also assesses the conditions, number of hours worked and employment status, compared to the offline labour market, and finds shows large differences across types of workers, platforms, and countries. The emergence of online collaborative platforms poses some challenges and opportunities for policy-makers. On the one hand, they may be challenged to ensure minimum remuneration, fair evaluation, tax declaration and social protection, and reduction of the administrative burden. On the other hand, the new technologies may provide opportunities to (partially) liberate some professional services and activate specific groups at a distance away from the labour market. This paper was commissioned by the European Commission as input into its European Agenda for the Collaborative Economy. This Ag
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How can empirical evidence of adverse effects from exposure to noxious agents, which is often incomplete and uncertain, be used most appropriately to protect human health? We examine several important questions on the best uses of empirical evidence in regulatory risk management decision-making raised by the US Environmental Protection Agency (EPA)'s science-policy concerning uncertainty and variability in human health risk assessment. In our view, the US EPA (and other agencies that have adopted similar views of risk management) can often improve decision-making by decreasing reliance on default values and assumptions, particularly when causation is uncertain. This can be achieved by more fully exploiting decision-theoretic methods and criteria that explicitly account for uncertain, possibly conflicting scientific beliefs and that can be fully studied by advocates and adversaries of a policy choice, in administrative decision-making involving risk assessment. The substitution of decision-theoretic frameworks for default assumption-driven policies also allows stakeholder attitudes toward risk to be incorporated into policy debates, so that the public and risk managers can more explicitly identify the roles of risk-aversion or other attitudes toward risk and uncertainty in policy recommendations. Decision theory provides a sound scientific way explicitly to account for new knowledge and its effects on eventual policy choices. Although these improvements can complicate regulatory analyses, simplifying default assumptions can create substantial costs to society and can prematurely cut off consideration of new scientific insights (e.g., possible beneficial health effects from exposure to sufficiently low 'hormetic' doses of some agents). In many cases, the administrative burden of applying decision-analytic methods is likely to be more than offset by improved effectiveness of regulations in achieving desired goals. Because many foreign jurisdictions adopt US EPA reasoning and methods of risk analysis, it may be especially valuable to incorporate decision-theoretic principles that transcend local differences among jurisdictions.
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I am afraid that I need to challenge the assertion made by Rachel Airley in her letter (PJ, 10 March 2012, p308) that “there is no clear cut evidence that UCAS points obtained at school have any bearing on final degree performance”. Research from the Higher Education Funding Council for England — the body responsible for the distribution of funding to universities in England — shows that educational attainment before entry to higher education (ie, A-level grades) is the most important factor in determining academic success on undergraduate degree programmes.1,2 Indeed, research I have recently conducted on a cohort of MPharm students at Aston University (which will hopefully be published in a peer-reviewed academic journal shortly) demonstrates a strong positive correlation between UCAS Tariff points per A-level and final degree classification. As Dr Airley highlights in her letter, competition for places on MPharm programmes remains fierce and, in response to high levels of demand, her own institution has increased its standard entry offer. If UCAS Tariff points have little predictive ability of performance on the MPharm programme then, aside from minimising the administrative burden that the admissions process places on an institution, what is the logic behind increasing standard entry offers?