Siirtohinnoittelu ja siirtohinnoitteludokumentointi: Case Papyrus Finland Oy

Tutkimuksen tavoitteena oli tapaustutkimuksen avulla analysoida ja kehittää case-organisaation siirtohinnoittelua ja siirtohinnoitteludokumentointia. Siirtohinnoittelun osalta analysoitiin tarkoitus, motiivi, vaikuttavat tekijät, tekniikka ja tavoitteet. Kun siirtohinnoittelu avaintekijät saatiin selvitettyä, keskityttiin siirtohinnoittelun dokumentointiin ja erityisesti siirtohinnoittelumenetelmien analysoitiin. Tutkielman teoriaosassa analysoitiin siirtohinnoittelua ja siirtohinnoitteludokumentointia käsittelevää kirjallisuutta ja tutkimuksia. Empiirisen osion aineisto kerättiin haastattelemalla, tutustumalla kohdeyrityksen dokumentteihin ja tietojärjestelmiin sekä osallistuvalla havainnoinnilla. Tutkielman empiirisessä osiossa tarkasteltiin kohdeyrityksen siirtohinnoittelua ja siirtohinnoitteludokumentointia. Tulokseksi saatiin, että sisäiset ohjeet, liiketoiminnalliset ja strategiset tavoitteet vaikuttivat eniten siirtohinnoitteluun. Jatkossa kohdeyrityksen tulisi kiinnittää enemmän huomiota siirtohinnoittelussaan kapasiteetteihin ja niistä aiheutuviin kustannuksiin. Kohdeyritys ei ole aikaisemmin suorittanut siirtohinnoitteludokumentointia. Siirtohinnoitteludokumentoinnin toteuttaminen on mahdollista saatujen tutkimustulosten avulla. Kustannusvoittolisämenetelmä on parhaiten kohdeyritykselle soveltuva siirtohinnoittelumenetelmä.

Incidencia de conflicto turcochipriota en las relaciones políticas de Turquía y la Unión Europea (2005-2010)

Las relaciones políticas entre Turquía y la Unión Europea tienen un historial de altos y bajos marcado por los intereses comerciales de cada uno. Sin embargo, en 2005 con la postulación de Turquía como candidato a país miembro de la Unión Europea, el conflicto en la isla de Chipre entre comunidades griegas y turcas se convierte en el principal protagonista de las relaciones bilaterales.

A New Partnership in Education: From Consultation to Legislation in the Nineties

"In the nineties, dialogue in the Irish education system has been frenetic and painful at times. But it has gradually led to an extraordinary cohesion and partnership in the system. The book tracks the major consultations - and confrontations - of the nineties and it explores the personalities and policies of the protagonists - ministers, officials, leaders of Church bodies and third-level institutions, representatives of teachers' unions and parents' organisations." "All of the important consultation documents of the decade are here, the various drafts of the Green and White Papers - some benign, some infamous - the Bills, the Acts. The big issues are expertly set forth - intermediate structures and regionalisation, school governance and boards of management, the role of the Churches, higher education and the abolition of tuition fees."-This resource was contributed by The National Documentation Centre on Drug Use.

A comparative state policy analysis of the adoption of birth defects surveillance legislation

Birth defects are the leading cause of infant mortality in the United States and are a major cause of lifetime disability. However, efforts to understand their causes have been hampered by a lack of population-specific data. During 1990–2004, 22 state legislatures responded to this need by proposing birth defects surveillance legislation (BDSL). The contrast between these states and those that did not pass BDSL provides an opportunity to better understand conditions associated with US public health policy diffusion. ^ This study identifies key state-specific determinants that predict: (1) the introduction of birth defects surveillance legislation (BDSL) onto states' formal legislative agenda, and (2) the successful adoption of these laws. Secondary aims were to interpret these findings in a theoretically sound framework and to incorporate evidence from three analytical approaches. ^ The study begins with a comparative case study of Texas and Oregon (states with divergent BDSL outcomes), including a review of historical documentation and content analysis of key informant interviews. After selecting and operationalizing explanatory variables suggested by the case study, Qualitative Comparative Analysis (QCA) was applied to publically available data to describe important patterns of variation among 37 states. Results from logistic regression were compared to determine whether the two methods produced consistent findings. ^ Themes emerging from the comparative case study included differing budgetary conditions and the significance of relationships within policy issue networks. However, the QCA and statistical analysis pointed to the importance of political parties and contrasting societal contexts. Notably, state policies that allow greater access to citizen-driven ballot initiatives were consistently associated with lower likelihood of introducing BDSL. ^ Methodologically, these results indicate that a case study approach, while important for eliciting valuable context-specific detail, may fail to detect the influence of overarching, systemic variables, such as party competition. However, QCA and statistical analyses were limited by a lack of existing data to operationalize policy issue networks, and thus may have downplayed the impact of personal interactions. ^ This study contributes to the field of health policy studies in three ways. First, it emphasizes the importance of collegial and consistent relationships among policy issue network members. Second, it calls attention to political party systems in predicting policy outcomes. Finally, a novel approach to interpreting state data in a theoretically significant manner (QCA) has been demonstrated.^

The effect of Sao Paulo`s smoke-free legislation on carbon monoxide concentration in hospitality venues and their workers

Background Studies have shown that there is no safe level of secondhand smoke (SHS) exposure and there is a close link between SHS and the risk of coronary heart disease and stroke. Carbon monoxide (CO) is one of the most important components present in SHS. Objective To evaluate the impact of the smoking ban law in the city of Sao Paulo, Brazil, on the CO concentration in restaurants, bars, night clubs and similar venues and in their workers. Methods In the present study we measured CO concentration in 585 hospitality venues. CO concentration was measured in different environments (indoor, semi-open and open areas) from visited venues, as well as, in the exhaled air from approximately 627 workers of such venues. Measurements were performed twice, before and 12 weeks after the law implementation. In addition, the quality of the air in the city during the same period of our study was verified. Results The CO concentration pre-ban and pot-ban in hospitality venues was indoor area 4.57 (3.70) ppm vs 1.35 (1.66) ppm (p<0.0001); semi-open 3.79 (2.49) ppm vs 1.16 (1.14) ppm (p<0.0001); open area 3.31 (2.2) ppm vs 1.31 (1.39) ppm (p<0.0001); smoking employees 15.78 (9.76) ppm vs 11.50 (7.53) ppm (p<0.0001) and non-smoking employees 6.88 (5.32) ppm vs 3.50 (2.21) ppm (p<0.0001). The average CO concentration measured in the city was lower than 1 ppm during both pre-ban and post-ban periods. Conclusion Sao Paulos smoking-free legislation reduced significantly the CO concentration in hospitality venues and in their workers, whether they smoke or not.

Brazilian Agriculture and Environmental Legislation: Status and Future Challenges

Brazilian agriculture covers about one-third of the land area and is expected to expand further We assessed the compliance of present Brazilian agriculture with environmental legislation and identified challenges for agricultural development connected to this legislation We found (i) minor illegal land use in protected areas under public administration, (ii) a large deficit in legal reserves and protected riparian zones on private farmland, and large areas of unprotected natural vegetation in regions experiencing agriculture expansion Achieving full compliance with the environmental laws as they presently stand would require drastic changes in agricultural land use, where large agricultural areas are taken out of production and converted back to natural vegetation The outcome of a full compliance with environmental legislation might not be satisfactory due to leakage, where pristine unprotected areas become converted to compensate for lost production as current agricultural areas are reconverted to protected natural vegetation. Realizing the desired protection of biodiversity and natural vegetation, while expanding agriculture to meet food and biofuel demand, may require a new approach to environmental protection New legal and regulatory instruments and the establishment of alternative development models should be considered

Generic drugs in Brazil: historical overview and legislation

The Brazilian generic drugs policy was implemented in 1999 with the aim of stimulating competition in the market, improve the quality of drugs and improve the access of the population to drug treatment. The process of implementing this policy allowed the introduction and discussion of concepts that had never before been used in the context of drug registration in Brazil: bioavailability, bioequivalence, pharmaceutical equivalence, generic drugs, biopharmaceutical classification system, biowaiver. The present article provides definitions for these concepts in the context of Brazilian legislation as well as a historical and chronological description of the implementation of the generic drugs policy in Brazil, including a list of current generic drug legislation. This article contributes to the understanding of the Brazilian generic drugs policy and facilitates the search for information concerning the legal requirements for registration of drugs in Brazil.

Translation and Cross-Cultural Adaptation of the Brazilian Version of the International Knee Documentation Committee Subjective Knee Form Validity and Reproducibility

Background: The perception of improvement by a patient has assumed a central role in functional evaluation after a variety of knee problems. One of the instruments most used in clinical research is the International Knee Documentation Committee (IKDC) Subjective Knee Form because its psychometric properties are considered to be excellent. Nonetheless, this questionnaire was originally developed for use in the English language. Therefore, to use this questionnaire in the Brazilian population, it is essential to translate and validate it. Purpose: The aim of this study was to translate the IKDC Subjective Knee Form into a Brazilian version and to test its validity and reproducibility. Study Design: Cohort study (diagnosis); Level of evidence, 2. Methods: The translation of the original IKDC Subjective Knee Form into a Brazilian version was accomplished in accordance with the American Orthopaedic Society for Sports Medicine guidelines and was tested in 32 patients with knee pathologic conditions to develop the first Brazilian version. To test validity and reproducibility, 117 patients with several knee complaints completed the Brazilian IKDC Subjective Knee Form, the Short Form 36 (SF-36), the Western Ontario and McMaster Universities Osteoarthritis Index (WOMAC), and the Lysholm score. From these patients, 85 were retested within a week to achieve reproducibility. The validation was addressed by correlating the Brazilian IKDC Subjective Knee Form to the other outcome measures. The reproducibility was tested by measuring internal consistency, test-retest reliability, and agreement. Results: The Brazilian IKDC Subjective Knee Form was highly related to the physical component summary of the SF-36, the Lysholm score, and the WOMAC, and weakly related to the mental component summary of SF-36 (r=.79, .89, .85, and .51, respectively). The internal consistency was strong, with a Cronbach a value of .928 and .935 in the test and retest assessment, respectively. The test-retest reliability proved to be excellent, with a high value of the intraclass correlation coefficient (.988), as well as the agreement, demonstrated by the low differences between the means of the test and retest, and the short limit of agreement, observed in the Altman-Bland and survival-agreement plots. Conclusion: The results of this study provide evidence that the Brazilian IKDC Subjective Knee Form has psychometric properties similar to the original version. In addition, it was a reliable evaluation instrument for patients with knee-related problems.