The United Kingdom (UK)’s transposition of the European Directive on motor insurance (the Directive) is shot through with provisions that fall below the minimum standard of compensatory protection for accident victims prescribed under this superior law. These expose third party victims to the risk of being left undercompensated, or recovering nothing at all. The author’s research has demonstrated that the handful of cases that had previously been perceived as isolated anomalies in the UK’s transposition of this European law are in fact symptomatic of a more extensive and deep-rooted nonconformity. His published articles over the past five years were the first to reveal the prevalence of this problem and the resulting lack of legal certainty. He has been the first to offer detailed proposals for reform, as well as fresh insights into legal remedies potentially available to private citizens affected by these irregularities. Sections 2 and 3 of this paper are a summary of the author’s views covered in his various articles and research into the causes and effects of this disparity. They explain that whilst both the UK and European Union’s legislature share a policy objective the different approaches to achieving that end have resulted in different standards of compensatory protection. Section 4 recounts the author’s empirical approach that led him to undertake the first comprehensive comparative law analysis in this field. Section 5 explains the original, if sometimes controversial, nature of the author’s case commentaries, articles and official reports proposing reform. Section 6 sets out the author’s contribution to legal knowledge and practice in this area. This includes his opinion, contrary to long established precedent, that the Directive is capable of having direct effect against the Motor Insurers’ Bureau.

Made available in DSpace on 2014-12-17T14:20:04Z (GMT). No. of bitstreams: 1 JoseGledsonNM_DISSERT.pdf: 5793403 bytes, checksum: 8c351455b3aa026e15d39791d88cdf58 (MD5) Previous issue date: 2011-08-02 / Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico / The study analyzed regarding cultural policies developed in the city of North-EC Limoeiro by the Municipal Culture and Tourism (Semuc) in the period between the years 2005 and 2010. Period that marks the resumption of the figure of the State Ministry of Culture (MinC) as a major factor in formulating and implementing public policies in the area of culture in the country, especially with the creation of the National Culture System (CNS) and the preparation of National Culture Plan (NCP). The work was through research documents (laws) about what had legislated on culture in the city, the reports of consultation activities undertaken by Semuc and interviews with former managers, a former - employee and the Secretary of that folder. Thus, given the contemporary context where the culture is replaced by increasing visibility, the analysis undertaken on policies developed by cultural Semuc revealed the most diverse forms of action: investment in events (capture and promotion), the institution permanent cultural policies, cultural background, the appreciation of local culture, and specific actions / O referente trabalho analisou as pol?ticas culturais desenvolvidas na cidade de Limoeiro do Norte-CE pela Secretaria Municipal da Cultura e do Turismo (SEMUC) no per?odo compreendido entre os anos de 2005 e 2010. Per?odo que demarca a retomada do Estado na figura do Minist?rio da Cultura (MinC) enquanto um dos principais respons?veis por formular e executar as pol?ticas p?blicas na ?rea da cultura no pa?s, especialmente com a cria??o do Sistema Nacional de Cultura (SNC) e a elabora??o do Plano Nacional de Cultura (PNC).O trabalho se constituiu atrav?s de pesquisa documental (Leis) acerca do que se tinha legislado no munic?pio sobre cultura, de consultas aos relat?rios das atividades desenvolvidas pela SEMUC e de entrevistas realizadas com ex- gestores, um ex- funcion?rio e o secret?rio da referida pasta. Desta forma, diante do contexto contempor?neo onde a cultura passa a ter cada vez mais visibilidade, a an?lise empreendida acerca das pol?ticas culturais desenvolvidas pela SEMUC, revelou as mais diversas formas de a??o: o investimento em eventos (capta??o e promo??o); a institui??o de pol?ticas culturais permanentes; a forma??o cultural, a valoriza??o da cultura local, al?m de a??es pontuais

One of the basic targets of economic and social policy is reaching the full employment, it means reaching balance between manpower supply and demand, productive manpower use and citizen´s right of work securing. Loading business of labour policy, in relation to unemployed, is to finance and create projects aid to risky categories, to groups and the most disaster areas. Labour policy can support the labour market trends only, but can´t modify it by the distinct way. Ministry of labour and social matters and regional authorities of labour (Bureaus of Labor) secure the labour policy. Generally State labour policie´s Resources dispartable on passive and active labour policy. Resources of passive labour policy first of all represent the job applicant allowance.

A suinocultura tem se fortalecido no mercado internacional devido ao aumento de consumo, importação e exportação de seus produtos e subprodutos; e principalmente pela necessidade mundial por alimentos, pelos avanços tecnológicos voltados à produção e comercialização, e pela valorização à qualidade dos produtos. Neste contexto, destaca-se a utilização da rastreabilidade aplicada na cadeia suína, como condição primordial para a comercialização nas exportações da carne suína brasileira. Dentre os processos de rastreabilidade, o acompanhamento “do campo à mesa” é um dos mais discutidos nos últimos anos, devido à amplitude de seu sistema, envolvendo a cadeia de suprimentos, a cadeia produtiva, o rastreamento de ativos e inspeções. O Brasil dispõe do terceiro maior rebanho suíno para abate do mundo, e faz uso de diversas tecnologias de rastreabilidade. Este trabalho descreve um estudo do frigorífico Doux localizado em Ana Rech, Caxias do Sul–RS, considerando a rastreabilidade sob um novo enfoque que engloba o caminho do suíno desde “o Laboratório à Mesa”, através da observação de diferenciais competitivos e ganhos produtivos que possam ser fornecidos através de informações rastreadas de carga genética, produtores e níveis de referência produtiva. A metodologia utilizada envolveu a pesquisa qualitativa, de caráter exploratório, através do desenvolvimento de um estudo de caso, utilizando-se ainda material documental e entrevistas individuais semi-estruturadas, considerando-se como embasamento teórico as abordagens relacionadas à rastreabilidade da carne suína, cadeia de suprimentos e cadeia produtiva suína. Como resultados esperados, prevê-se que a utilização da rastreabilidade “do Laboratório à Mesa” possibilitará à empresa, fazendo uso da união da genética e a sua gestão, bem como das especificidades dos diferentes mercados, melhorar o produto, atender determinadas características solicitadas por esses mercados, garantindo uma maior competitividade. / The pig industry has become stronger in the international market due to increased consumption, import and export of their products and by-products especially the need for food of the world, through technological advances aimed at production and marketing, and the enhancement of product quality. In this context, we highlight the use of the traceability chain applied in swine, as a prime condition for commercialization in Brazil's pork exports. Among the processes of tracking, monitoring "from farm to fork" is one of the most discussed in recent years due to the breadth of your system, involving the supply chain, production chain, asset tracking and inspections. Brazil has the third largest herd of pigs for slaughter in the world, and makes use of several technologies for traceability. This paper describes a study of the company Doux located in Ana Rech, Caxias do Sul-RS, considering traceability in a new approach that encompasses the path of the pig from "Lab to the mouth", through the observation of competitive advantages and productivity gains that can be provided through the genetic information tracked, producers and production benchmarks. The methodology involved qualitative research, exploratory, by developing a case study, using documentary material and even individual semi-structured, considering as the theoretical framework approaches related to pork traceability, chain supplies and pork production chain. It is expected, as result, that the use of traceability "Lab to the mouth” will allow the company, by using the union of genetics and its management as well as the specificities of different markets, improvement of the product, meet certain characteristics required by these markets, ensuring greater competitiveness.

No description available.

Magister Legum - LLM / Corruption is a serious problem which has many negative impacts on sustainable economic development globally. The clandestine nature of corruption makes it difficult to detect. Hence, efforts to combat corruption successfully demand comprehensive anti-corruption legislation, strong powers, as well as special investigative techniques and strategies. An effective anti-corruption regime requires a comprehensive anti-corruption legal framework which not only punishes all forms of corruption but also capacitates anti-corruption institutions. A strong anti-corruption agency is a crucial requirement and a necessary part of a country's anti-corruption strategy. The failure or the success of an anti-corruption agency depends on a variety of factors, such as powers and means to detect, investigate and prosecute corruption and related offences. The lack of trained staff, as well as the lack of adequate material resources, also affects the effectiveness of an anti-corruption agency. The anti-corruption agencies covered by this research are not empowered or resourced sufficiently, which may result in their ineffectiveness. This paper provides a set of recommendations in respect of the powers and strategies needed for a successful anti-corruption agency. / South Africa

The aim of the thesis Credit registers and their usage is to evaluate the impact of credit registers usage in banking sector. The first part of the thesis focuses on description of credit registers, their creation and functioning at the level of the European Union. The second part describes and compares credit registers in the Czech Republic. The last part analyses the influence of negative information obtained from credit registers on the approval process and the use of registers when offering credit products to clients. In this part the positive influence of the use of credit registers in the banking sector is proved. The method of description and descriptive analysis is used in the thesis.

Ett bolags finansiella rapportering är en viktig informationskälla för dess intressenter. När en revisor granskar ett bolags finansiella situationen ger det en kvalitetssäkring som kan vara avgörande för intressenternas beslutsfattande. Dock har ett antal revisionsskandaler, såsom Enronskandalen, lett till att revisionskvaliteten har ifrågasatts. Det första steget i revisionen är att identifiera om det råder tvivel om ett bolags fortlevnad, det andra steget är att avgöra om revisorn ska yttra sig angående going concern. Om ett bolag möter finansiell problematik kan det anses vara finansiellt stressat vilket kan ge revisorn incitament att utfärda ett going concernyttrande (GCY) och olika indikatorer på finansiell stress kan påverka yttrandets träffsäkerhet. Ytterligare en aspekt som kan påverka träffsäkerheten i ett GCY är enligt tidigare forskning revisorns byråtillhörighet där skillnader kan förekomma mellan grupperna Big 4 och non-Big4. Dock har det påvisats att Big 4 och non-Big 4 inte är homogena grupper.Syftet med denna studie var att beskriva och analysera skillnader i träffsäkerhet vid utfärdandet av GCY bland bolag som sedermera drabbats av konkurs, dels vid förekomsten av finansiell stress och dels kopplat till skillnader beroende på revisorns byråtillhörighet. Studiens urvalsram utgjordes av samtliga reviderade bolag som drabbats av konkurs mellan januari-september år 2014. 1 407 av dessa konkursdrabbade bolag ingick i datainsamlingen då de uppfyllde premisserna för studien. I resultatet presenteras träffsäkerheten i utfärdade GCY och hur det kan kopplas till olika indikatorer på finansiell stress, korrelationen mellan ett GCY och indikatorer på finansiell stress samt hur träffsäkerheten i utfärdade GCY och olika indikatorer på finansiell stress kan kopplas till byråtillhörighet. Dataanalysen inkluderade binär logistisk regression, ordinal logistisk regression och korrelationsanalys. Studien påvisade att finansiell stress har en positiv påverkan på träffsäkerheten i ett GCY. Vidare påvisade studien en störreträffsäkerhet bland Big 4 än bland byråer tillhörande gruppen non-Big 4. Studien påvisade även skillnader inom båda dessa grupper varvid andra egenskaper hos revisionsbyråerna än dess storlek tycks ha en inverkan på träffsäkerheten. / A company's financial reports is an important source of information for its stakeholders. As an auditor reviews a company's financial situation it gives a seal of quality to it which could be critical for the stakeholders in their decision making. However, a number of auditing scandals, such as the Enron scandal, has led to the quality of the audit being questioned. The first step ofthe audit is to review a company's financial information and to identify if there are doubts about its survival, the second step is to determine if there is a need to issue a going concern opinion (GCO). A company facing financial problems can be considered financially distressed which can give the auditor an incentive to issue a GCO and different indicators of financial distresscan affect the accuracy of the GCO to different degrees. According to previous research, the auditors’ bureau affiliation can also be an aspect affecting the accuracy of a GCO and the accuracy can differ between the groups Big 4 and non-Big 4. However, in previous research it has been demonstrated that Big 4 and non-Big 4 are not homogenous groups.The purpose of this study was to describe and analyse differences in the accuracy of issued GCO’s among companies that later was affected by bankruptcy as financial distress occurred and also linked to differences depending on the auditor’s bureau affiliation. The study's sampling frame consisted of all audited companies affected by bankruptcy between January-September in 2014. 1 407 of these companies were used for the data gathering as they met the premises set for the study. The result presents the accuracy of issued GCO’s and how it can be linked to various indicators of financial distress, the correlation between a GCO and indicators of financial distress and how the accuracy of an issued GCO and various indicators of financial stress can be linked to bureau affiliation. This was conducted by using binary logistic regression, ordinal logistic regression and correlation analysis. The study showed that financial distress has a positive impact on the accuracy of a GCO. Furthermore, the study showed an increased accuracy for Big 4 in comparison to non-Big 4. The result also demonstrated thatdifferences within these groups exists whereby other characteristics of the bureau can have an impact on the accuracy of a GCO, rather than size. / <p>2016-06-03</p>

Submitted by Rafael Santana (rafael.silvasantana@ufpe.br) on 2017-06-09T18:15:16Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) CONTI, Paulo Fillipy de Souza. A Casa das Qualidades, Pesos E Preços - A Mesa da Inspeção do Tabaco e Açúcar de Pernambuc~1.pdf: 2216907 bytes, checksum: 6fa0ba7ed67771a32386382fc9286820 (MD5) / Made available in DSpace on 2017-06-09T18:15:16Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) CONTI, Paulo Fillipy de Souza. A Casa das Qualidades, Pesos E Preços - A Mesa da Inspeção do Tabaco e Açúcar de Pernambuc~1.pdf: 2216907 bytes, checksum: 6fa0ba7ed67771a32386382fc9286820 (MD5) Previous issue date: 2016-02-26 / CNPQ / A presente dissertação analisa a atuação da Mesa da Inspeção do Tabaco e Açúcar de Pernambuco entre os anos de 1752 e 1777. Criadas em 1751, em colaboração com leis em vigor ao menos desde o século XVII, as Mesas da Inspeção do Tabaco e Açúcar – estabelecidas também no Rio de Janeiro, Bahia e Maranhão – foram a segunda interferência de Sebastião José de Carvalho e Mello, conde de Oeiras e marquês de Pombal, nos negócios do Estado do Brasil. Logo, estiveram entre os instrumentos iniciais das reformas pombalinas. E através delas é possível entender a recepção de algumas das primeiras reformas nas praças coloniais. Sobre a Mesa de Pernambuco buscamos contemplar aspectos da sua relação com os habitantes da Praça do Recife; a sua relação com o sistema de frotas e com a Companhia Geral de Pernambuco e Paraíba. Além disso, exploramos a forma pela qual a Mesa da Inspeção cuidou dos gêneros sobre os quais tive competência; os limites geográficos do seu poder de incentivo e regulação; e as artimanhas usadas pelos senhores de engenho e comerciantes, para dar ares de normalidade a eleições irregulares, durante dois processos de votação para o cargo de inspetor do açúcar. / This thesis analyzes the performance of the Pernambuco’s Bureau of Inspection of Tabacco and Sugar between the years 1752 and 1777. Created in 1751, in collaboration with the laws in effect at least since the seventeenth century, the Bureau of Inspection of Tabacco and Sugar - also established in Rio de Janeiro, Bahia and Maranhão - were the first interference of Sebastião José de Carvalho e Mello, Oeiras Count and Marquis of Pombal, in the affairs of State of Brazil. So, they were among the early tools of Pombal reforms. And through it is possible to understand the reception of some of the first reforms in the colonial plazas. About Pernambuco’s Bureau we seek contemplate aspects of their relationship with the inhabitants of Recife Plaza; their relationship with the system of fleets and the General Company of Pernambuco and Paraíba. In addition, it explores the way in which the Bureau of Inspection taken care of genres over which had jurisdiction; the geographical limits of its power of incentives and regulation; and the tricks used by the planters and merchants, to give an air of normalcy to irregular elections for two voting procedures for the post of sugar inspector.

The purpose of the study is to develop a foundation of knowledge that could improve the current policies and procedures with regards to their implementation within the mental health services provided by the Children's Bureau.