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Assessing the Integration of Domestic Fair Trade into Consumer Food Cooperatives in the United StatesMead, Amber 01 May 2011 (has links)
The Domestic Fair Trade (DFT) movement is based on the idea that family farms and small-to -mid-scale farms in the global north are facing many of the same pressures that producers in the global south are facing. Therefore, those participating in food, fiber, and fuel systems in North American should also benefit from fair trade practices. Through the formation of the Domestic Fair Trade Association in the United States, there are now a variety of stakeholders that have come together to find a viable and progressive solution to issues related to fair prices and wages, human rights, environmentally harmful agricultural practices, and food safety and traceability through the framework of fair trade. This study examines how the Domestic Fair Trade movement has been realized in one of the participating groups of stakeholders; consumer food cooperatives. Five cooperatives are assessed to determine their experiences with integrating Domestic Fair Trade into their business practices. Research includes interviews with co-op managers, surveys taken by co-op shoppers, and document analysis of Domestic Fair Trade Association meetings. The research methods provide insight into how DFT intersects with this group of stakeholders and how their experiences relate to what is being discussed at the organizational level of DFT. The research reveals that with the help of the DFTA and the ongoing participation of its members, the United States DFT movement has the potential to create ethical linkages within the food system.
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Disponibilidade econômica do fair value / Economic availability of fair valueEduardo Alves de Oliveira 12 May 2017 (has links)
Esta tese é motivada pelo recente processo de convergência contábil ao International Financial Reporting Standard - IFRS que, dentre outras inovações, adota fair value como base para mensuração, o que afeta a determinação do lucro contábil das entidades e, consequentemente, a distribuição de resultados. Nesse contexto, uma importante questão deve ser respondida: o fair value possui disponibilidade econômica? O trabalho discute o fair value como um elemento contábil responsável por mensurar e reconhecer as expectativas em relação a ativos e passivos, ou seja, antecipar o potencial de conversão em caixa (i.e., no caso de ativo). Para que seja possível determinar se o fair value possui disponibilidade econômica, o trabalho propõe um conceito. A disponibilidade econômica é o potencial que determinada expectativa possui de conversão em caixa, tendo em vista a presença reduzida de assimetria informacional entre as partes supostamente envolvidas na negociação, considerando a existência de ambiente de liquidez seguro e transparência na precificação. Nesse contexto, tendo em vista a existência de diferentes modalidades de fair value de acordo com os preceitos do IFRS, o estudo determina que os principais fatores para que se possa concluir sobre a disponibilidade econômica do fair value são: (a) expectativa de efeitos futuros, (b) presença reduzida de assimetria informacional, (c) ambiente de liquidez confiável e (d) transparência na precificação. O estudo conclui que há modalidades de fair value que possuem disponibilidade econômica, tal como o fair value atrelado a ativos financeiros com alta liquidez no mercado e com reduzida assimetria informacional para determinação de seu preço, mensurados com informações de Nível 1. O padrão IFRS permite que a disponibilidade econômica esteja mais nítida nos elementos contábeis. Devido ao fato de que a existência de mecanismos eficientes de negociação de ativos e passivos é o fator determinante mais dependente de externalidades, a afirmação mais ampla de que o fair value possui disponibilidade econômica possui relação com o contexto econômico, político e até mesmo o social. Muito embora possa se concluir sobre a disponibilidade econômica do fair value, a conclusão sobre sua tributação tangencia aspectos relativos à segurança jurídica e à capacidade contributiva. / This thesis is inspired by the Brazilian accounting convergence to International Financial Reporting Standards (IFRS), which among other inovations adopts fair value as a basis for accounting measurement, which affects the determination of the accounting profit of entities and, consequently, the distribution of results. In this context, there is an important question to be addressed: Is fair value available economically? This work considers fair value as an accounting element responsible for measuring and recognizing market expectations, that is, foreseeing the potential of conversion into cash (i.e. in the case of an asset). In order to determine if fair value is economically available, this paper proposes a concept of economic availability. Economic availability is the potential that a certain expectation has of conversion into cash, given the reduced presence of informational asymmetry between the parties supposedly involved in the transaction, considering the existence of a secure liquidity environment and safe trading conditions. In this context, considering the existence of different modalities of fair value according to the precepts of IFRS, this study ascertains that the main determining factors necessary to draw conclusions on the economic availability of fair value are: (a) expectation of future events, (b) reduced presence of informational asymmetry, (c) a reliable liquidity environment and (d) transparency in pricing. Thus the conclusion is that there are fair value modalities that have economic availability, such as fair value linked to financial assets as high liquidity in the market and with reduced informational asymmetry in determining their price, mensured based on Level 1 of information. The IFRS standard allows economic availability to be more sharply defined in accounting elements. Due to the existence of efficient mechanisms to negotiate assets and liabilities is factor that most depends on externalities, the broader assertion that fair value has economic availability depends on the economic, political and even social context. Although conclusions may be drawn on the economic availability of fair value, judgments on its taxation concern aspects related to legal certainty and the ability to pay.
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Fairgrounds or Community: A Cabin Owners' Perception of PlaceNause, Christopher Derek 11 May 2013 (has links)
This case study focused on the Neshoba County Fair, located outside of Philadelphia, Mississippi, to investigate the role of design elements that foster a sense of community within the built environment. The fairground is unique because it exhibits two developed areas that portray different approaches to design: one that is sensitive to the landscape and one that is less respectful of original development practices. This research utilized a mailed survey, distributed to cabin owners within the fairground boundary. The survey examined whether cabin owners of the fair relate the sense of community with the elements in their built environment, as well as their perceptions of the fairgrounds. The results of this research indicate that cabin owners would prefer to be close to the areas of activity. Findings further indicate that how the individual elements are integrated into the built environment is what promotes sense of community, not the elements themselves.
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Fair value implementation challenges facing small and medium-sized entities in the agricultural sector in GhanaAgyemang, Joseph Kwasi 12 1900 (has links)
In recent times, the significance of fair value in financial reporting is gaining
momentum and current debates are moving in the trend of full fair value reporting.
Small and medium-sized entities are not let off in this instance. The move to new
reporting standards results in numerous challenges for diverse interest groups such
as auditors, preparers and regulators. The main objective of the study was to
establish the fair value implementation challenges facing SMEs in the agricultural
sector in Ghana.
This study established that, in Ghana, commodity markets do not exist and that
farmers do not have access to market information. The study also established that
there is high IFRS implementation cost, inadequate training and education for
preparers of financial statements and academic education not focusing on agricultural
accounting. In light of these challenges, the study recommends improving capacity
building through user training and education and establishment of commodity
markets. / Financial Accounting / M. Phil. (Accounting Sciences)
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Is fair trade “fair”? : a study of handmade paper producers in NepalKharel, Arjun January 1900 (has links)
Master of Arts / Department of Sociology, Anthropology, and Social Work / Gerad D. Middendorf / The label “fair-trade” might seem to be a definitive designation: either a product is or isn’t. In fact, a continuum exists, resultant mostly from the participation in fair-trade by diverse groups of producer organizations, buyers, certifying organizations, and consumers. Therefore, the way fair-trade is perceived and practiced cannot be presumed to be homogenous. In order to better understand the complexities of fair-trade, a qualitative study was carried out to examine one fair-trade product and its producers. Two Nepalese handmade paper companies, Bhaktapur Craft Paper (BCP) and Get Paper Industry (GPI), were studied to gain insight into the producers’ perceptions, interpretations, and practices of fair-trade. This study also assesses the impact of fair-trade affiliation on the socio-economic conditions of producers and workers. To provide the opportunity for comparison, the cases of BCP and GPI were also compared, where possible, to those of a non-fair-trade company, Bagmati Paper Industries (BPI). The study finds that the fair-trade producer organizations were affiliated with fair-trade networks primarily to promote their business by way of the multiple and committed trading partners involved in fair-trade. Also, affiliation seemed to have positive impacts on the overall business of the paper companies, contributing to growth in sales over the years. Likewise, different training programs sponsored by fair-trade organizations, such as Fair Trade Group Nepal and World Fair Trade Organization-Asia, and fair-trade buyers also contributed to the capacity enhancement of producer organizations. The producers in the paper companies lacked an understanding of fair-trade due to a lack of participation in decision making, a high level of illiteracy among producers, and because management did not consider producer awareness of fair-trade as significant. The study finds positive impacts of fair-trade involvement on the producers’ socio-economic position: a company’s participation in and practice of fair-trade is positively related to improvement in the socio-economic conditions of producers. Considering wages, work-hours, working conditions, and job satisfaction of workers, the fair-trade companies were determined to more favorably affect workers’ lives than the non-fair-trade company.
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The right to a fair trial under Saudi Law of Criminal Procedure : a human rights critiqueAl-Subaie, Salman Muhammed January 2013 (has links)
This study examines the compatibility of the Law of Criminal Procedure of 2001 in Saudi Arabia with the international human rights standards, and provides recommendations for criminal procedure reforms. The recent developments in the Saudi Arabian criminal justice system make it important to examine the right to a fair trial within the legal system of Saudi Arabia. This study starts by examining the international human rights standards related to the right to a fair trial and the right to a fair trial under the Saudi Arabian legal system. The study then examines the extent to which Shariah law recognizes the international human rights standards related to the right to a fair trial. This will involve the sources of Shariah and the school of thought in the Islamic jurisprudence as well as the crimes and punishments in Islamic law. The main argument is highlighted in Chapters Four and Five of this research, the former of which study the pre-trial process in the Saudi Law of Criminal Procedure in the light of international human rights standards, and the latter has evaluated the right to a fair trial under Saudi Arabia legal system. Various cases are examined in these two chapters, and the sources of those cases vary in terms of the level; for instance, some of them were provided by the General Court in Riyadh; others were provided by the Supreme Judicial Council; and others were obtained from the Modawanat-Al-Ahkam, which is the publication of the Ministry of Justice containing a variety of cases. Cases in the international domain were brought mainly from the Working Group of Arbitrary Detention in the HRC. The study provides suggestions necessary for the Law of Criminal Procedure in relation to specific articles.
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An anatomy of a 'disorderly' neighbourhood : Rosemary Lane and Rag Fair c.1690-1765Turner, Janice January 2015 (has links)
This thesis focuses on the experiences of the ‘disorderly’ neighbourhood of Rosemary Lane and Rag Fair in the eastern suburbs of London in c.1690 to 1765. Rosemary Lane and Rag Fair possessed one of the most powerfully articulated reputations for disorder of any London street. In the imagination of both novelists and social investigators it was thought to be squalid, dangerous, dirty - the stereotypical ‘den of iniquity’. Using a wide range of material including parish records, Middlesex session papers, eighteenth century newspapers, and digital sources such as the Old Bailey On-Line and London Lives this thesis will explore the streets and alleyways of Rag Fair. It will go beyond the simple perception of a disorderly neighbourhood, to describe the individual communities and forces which created that disorder. It will show that the poor of Rosemary Lane, generally, did not see themselves as a problem waiting to be solved, they were resourceful and they had their own way of surviving - they were active players in a changing City that was shaking off its medieval roots and embracing the modern. By looking in detail at this community; at its structures and divisions, and at its power relations, its self-identity will be revealed.
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Trust relationships in exchange protocolsGonzález-Deleito Collell, Nicolás 20 December 2005 (has links)
Les protocoles d'échange d'informations représentent un des grands domaines actuels de recherche en sécurité informatique, et sont entre autres à la base des mécanismes de commerce électronique. Ils sont par exemple nécessaires à la réalisation d'un achat en ligne, à la signature d'un contrat électronique et au courrier électronique recommandé. Dans ces exemples, les échanges d'informations consistent à échanger respectivement un objet électronique contre un paiement, des signatures digitales sur un même contrat, et un courrier électronique contre un accusé de réception.
Informellement, un protocole mettant en oeuvre de tels types d'échanges est dit équitable si et seulement si à la fin du protocole soit l'échange d'information a eu lieu, soit aucune information (même en partie) n'a été échangée. Afin d'assurer cette propriété d'équité de manière efficace, et d'éviter ainsi des éventuels comportements malhonnêtes de la part des participants à l'échange d'informations qui chercheraient à nuire au bon déroulement du protocole, une tierce partie de confiance est utilisée.
Un des buts de cette thèse est de discerner les tâches devant être assurées par une telle tierce partie de confiance et développer des méthodes permettant d'en minimiser le nombre et l'importance, afin de limiter la confiance que les entités effectuant l'échange doivent porter à cette tierce partie. Pour cela, nous identifions tout d'abord de manière générique quels sont ces types de tâches, puis nous analysons sous ce point de vue les principaux protocoles ayant été proposés dans la littérature.
Cette démarche nous conduit ensuite naturellement à nous pencher sur les relations de confiance entre les participants à un protocole d'échange. Ce type de relations est particulièrement significatif pour des protocoles à plus de deux participants.
Enfin, dans ce travail, nous observons à la lumière des aspects de confiance, les différentes propriétés propres aux protocoles d'échange, et nous proposons plusieurs nouveaux protocoles ayant des besoins en confiance limités.
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The Golden Treasures of Monte Alban: Mexican Representation and Exhibition Controversy, 1933-1936Moss, Zahra Marie January 2012 (has links)
In 1932, Alfonso Caso, a rising professor of anthropology and employee of the Mexican National Museum of Anthropology and History made a huge archeological discovery; a centuries old tomb in the ancient citadel of Monte Alban located in the southern Mexican state of Oaxaca. In the months that followed the discovery the find was excavated, cleaned, cataloged and put on display. Altogether the cache consisted of hundreds of objects made of gold, precious stone, sea shells and human remains. Dubbed the Monte Alban Treasure by its discoverer, the find soon became a worldwide sensation. Public interest in a travelling exhibition exacerbated demands for the treasures public display in the United States. This dissertation traces the discovery, exhibition and consequences of the display of Monte Alban Treasures in the United States following the end of the armed phase of the Mexican Revolution. I argue that as the Revolution was in full swing, the existing new leadeship used archeology and art to dictate the cultural monikers that represented the country after the civil war. Defining the national character, establishing a cohesive cultural history and developing a visual narrative that coalesced with the governments aspirations informed the basis of the social changes fomented between 1921-1936. I argue that a series of popular art and archeological shows in Mexico and the United States in the late 1920's primed audiences for a revolutionary re-interpretation of Mexico's past that integrated indigenous populations into the history of the nation. This narrative minimized the impact and influence of European colonial powers and instead focused upon emphasizing the origins of Mexico's independent cultural identity. The display of Monte Alban Treasures in Mexico and the United States between 1922 and 1934 was part of this emergent revolutionary rhetoric. This research project explores the popular audience responses to the exhibit, but also charges alleging that the artifacts selected for display were fabricated. This twist demonstrates some of the major problems associated with using art and archeological evidence to represent broader political agendas. In this case, the Mexican government appropriated the Monte Alban Treasures, assigned them a narrative of indigenous appreciation and inclusivity and used their subsequent display to promote this abroad. This project will show how science and art were not contradicting fields of study, but fused to forge the public Revolutionary identity of Mexicans in the mid twentieth century.
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Perceptions of teacher tenure and the Fair Dismissal Act by selected administrators in GeorgiaOsman, Janeth W. 01 May 2005 (has links)
The purpose of this study was to examine the perceptions of teacher tenure and the Fair Dismissal Act by selected administrators in Georgia. Variables were measured using a survey instrument improvised from a dissertation by Lawrence Wess. Superintendents and elementary principals in the State of Georgia were selected from a purposely random sampling method to complete a survey regarding their perceptions toward tenure and the Fair Dismissal Act. Forty-one percent (58) of survey respondents were superintendents and 59% (84) were principal respondents.
The responses were analyzed in order to answer the research questions. Nine research questions were reflected and addressed through nine Hypotheses using the Pearson Correlation, ANOVA, and t-test. Some of the study's major findings were:
• There was a significant relationship between administrators perceived value of tenure and their level of difficulties in discipline.
• There were significant differences in principals and superintendents in regards to their experience with dismissal actions and their years of experience.
• Survey responses showed that tenure does not seem to impact teacher's willingness to remain in a district.
• There was no significant difference between male and female principals in their perception of the value of tenure.
The study concluded with several recommendations drawn from the findings.
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