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The Sustainability of the North American Fair Trade MarketCousin-Gossett, Nicole Marie January 2010 (has links)
Extreme poverty remains a persistent problem across the globe. Academics, practitioners, politicians and activists have sought ways to address this persistent problem. Traditional approaches to dealing with endemic poverty have centered around international aid and trade. The band aid approach of using aid alone to alleviate poverty has, at best, been ineffectual. International trade has also often been used as a means to increase the economic standing of an impoverished country. Trade has the potential to increase a country's economic position (e.g., gross domestic product) however it does not necessarily reduce poverty. It has become apparent that more effect means of reducing poverty are needed. In recent years, several bottom-up alternative approaches have emerged. Fair Trade is one such approach that seeks to balance the inequalities of traditional trade and provide a market where those on the bottom can participate more fully and fairly in economic enterprise. This study investigates the state of the alternative form of trade known as Fair Trade. Specifically, this study examines the development, functioning, and sustainability of the North American Fair Trade market. Realistically speaking, Fair Trade, which accounts for only a very small percentage of global trade, currently does not appear to be a replacement for traditional free trade. However, this study investigates if the Fair Trade market has the potential to become an important component of general efforts (e.g., by the United Nations and World Bank) to raise the living standards of the world's poor and function as an alternative market to the traditional free trade market. Two key areas of the market were examined in this study to ascertain the sustainability of the Fair Trade market. Specifically, the financial sustainability of the Fair Trade market was assessed. Quantitative data on sales and growth of Fair Trade goods over the past several decades was compiled to illustrate the relative significance and the future prospects of this market's financial status. These data were supplemented with an analysis of the financial records of available years of operation from a sample of Fair Trade businesses. Also, the organizational structure of the Fair Trade market was examined to ascertain the operational sustainability of the market. Organizational data were compiled to identify the business choices made by Fair Trade businesses. Results suggest that financially the North American Fair Trade market is growing at or above the pace of comparable non-Fair Trade businesses. Further, this study highlights a distinct and largely self sustaining organizational structure of the North American Fair Trade market. / Sociology
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Social Capital and the U.S. Coffee ConsumerSmith, Eleanor Seidman 08 July 2016 (has links)
What consciousness (awareness) do Northern Fair Trade coffee consumers have of Southern coffee producers and how do networks and social capital among consumers and Fair Trade promoters shape this consciousness? This study sought to answer these questions, based on a data analysis of semi-structured interviews of 20 coffee consumers, roasters, distributors, café owners, and baristas in Long Island, New York, augmented with documents from some key organizations in the Fair Trade (FT) coffee supply chain. This study is important because a conscious (aware) consumer of Fair Trade coffee products has the potential to make a substantial difference in the quality of life of the Global Southern coffee producer. Additionally, social capital concepts can help us better understand how this consciousness of FT coffee operates.
Analyzing this data has shed light on the conscious coffee consumers' attitudes towards FT products, and FT coffee in Long Island specifically. Finally, this study has led me to a new and important research question that future research might address: how does the process of active participation in a FT-related social movement enable a coffee consumer to become more conscious of their connection to Global South's coffee producers? To explore this link further, an analysis of interviewees with a sample restricted to such movement participants -perhaps in a larger city - would be needed. / Ph. D.
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Disponibilidade econômica do fair value / Economic availability of fair valueOliveira, Eduardo Alves de 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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Concepções de Fair Play e as competências dos gestores para um jogo limpo nas organizações: uma análise fenomenográficaHeidrich, Silvia Bertossi 11 August 2011 (has links)
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Previous issue date: 2011-08-11 / Fundo Mackenzie de Pesquisa / This is a phenomenographic study that aimed to map and understand the variations in the conception of Fair Play of a group of managers working in an organization that has a Fair
Play policy as a general guideline. The intention was to identify and analyze the associated competences with each conception, considering the managers´experiences. The research was conducted in a Swedish multinational company, founded in 1862. According to its history since that date, the business is conducted through a close relationship with customers, which was sustained over the years by the sense of Fair Play. Theories and main authors that have underpinned this research were: Marton, to address Phenomenography; Sandberg, to study competences in the interpretive/ phenomenographic view; Commans, Macauley and Lawton
to discuss Fair Play in organizations. Thus, it was adopted a qualitative / interpretive perspective which was developed according to the premisses of Phenomenography method.
The strategy to build up the data was based in document analysis and interviews with managers in depth, all managers working in leadership position for at least one year. As main
results, the survey revealed that there are four central ways of conceiving Fair Play: as rules,transparency, justice and principles. Each of these conceptions still have sub-variations that give different meanings to the conceive of rules, transparency, justice and principle. The managers competences represent the materialization of these conceptions. Finally, the study reinforces the idea that understanding the differences in the conceptions can be a way to contribute and advance the initiatives and practices for developing competences in Fair Play. And if, like the managers said, unanimously, that competence in Fair Play, above all, is developed by example, the same thinking lies with the organization as a whole. Superficial conceptions will generate role models that can be more or less superficial, and organizations more or less competent to operate toward Fair Play logic. / Trata-se de um estudo fenomenográfico que teve por objetivo mapear e compreender as variações na concepção de Fair Play (FP) de um grupo de gestores que trabalham em uma
organização que estabelece como diretriz geral uma política de jogo limpo. A intenção foi identificar e analisar as competências associadas a cada concepção, considerando as
experiências vivenciadas pelos gestores. A pesquisa foi conduzida em uma empresa multinacional de origem sueca, fundada em 1862. De acordo com sua história, desde essa
data, os negócios são realizados por meio de um relacionamento próximo com os clientes, que se sustentou ao longo dos anos graças ao sentido de Fair Play. As teorias e principais teóricos que embasaram essa pesquisa foram: Marton, para tratar de fenomenografia; Sandberg, para
estudar competências na ótica interpretativista/fenomenográfica; Commans, Macauley e
Lawton para discutir Fair Play nas organizações. Desta forma, adotou-se uma perspectiva qualitativa/ interpretativa que se desenvolveu segundo as premissas metodológicas da
fenomenografia. A estratégia de construção dos dados recorreu à análise de documentos da organização e entrevistas em profundidade com gestores, ocupando cargo de liderança há pelo menos um ano. Como principais resultados, a pesquisa revelou que há quatro formas centrais
de se conceber Fair Play: como regra, transparência, justiça e princípios. Cada uma dessas concepções apresentam ainda sub-variações que dão sentidos diversos a noção de regra,
transparência, justiça e princípio. As competências dos gestores representam a materialização dessas concepções. Ao final, o estudo reforça a idéia de que conhecer as diferenças de concepções pode ser um caminho que contribua para que iniciativas e práticas de desenvolvimento de competências em Fair Play avancem. E se, tal qual os gestores
afirmaram, por unanimidade, que a competência em Fair Play se desenvolve, sobretudo, por meio do exemplo, o mesmo raciocínio cabe à organização como um todo. Concepções mais
superficiais gerarão modelos de atuação mais ou menos superficiais, e organizações mais ou menos competentes em operar em direção a uma lógica de jogo limpo.
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Intérêt de l’IRM pour l’évaluation de la fibrose intestinale dans un modèle murin de colite radio-induite / Does MR imaging help to evaluate intestinal fibrosis ? : Results with a murine model of radio-induced colitisZappa, Magaly 21 September 2017 (has links)
L’apparition de fibrose pariétale dans la maladie de Crohn est responsable de sténoses et fistules, principales indications chirurgicales. Le but de notre travail était d’évaluer différentes séquences IRM pour différencier l’inflammation de la fibrose à partir d’un modèle original de colite radio-induite. Nous avons inclus un groupe « contrôle » de 10 rats, un groupe « inflammation » avec inflammation et fibrose sous-muqueuse de 24 rats et un groupe « mixte » avec inflammation et fibrose transmurale de 39 rats. Nous avons montré que ce modèle était reproductible et mis au point sur une IRM petit animal 7 T des séquences dont les résultats étaient homogènes, montrant la qualité à la fois des séquences et du modèle. Les signes IRM ont été comparés à l’analyse histologique des pièces (inflammation et fibrose). Les séquences utilisées (pondération T2 et T1, diffusion, transfert d’aimantation et perfusion sans injection) montraient des différences significatives entre les rats des groupes inflammation et mixte. Les séquences ayant la meilleure performance diagnostique pour différencier les deux groupes étaient l’intensité en pondération T2, la diffusion et le transfert d’aimantation. Les combinaisons de signes IRM ayant les meilleures AUC étaient celles comprenant la perfusion, à 0.95 pour la meilleure. Une analyse multivariée de la corrélation entre les signes IRM et les scores histologiques d’inflammation et de fibrose a montré de plus que la perfusion était le seul paramètre lié à la fibrose. Les perspectives sont maintenant de tester ces séquences pour évaluer des traitements anti-fibrosants en cours de développement et de les transposer à des patients pour mieux adapter la prise en charge thérapeutique. / Crohn's disease transmural bowel wall inflammation can lead to fibrosis causing luminal narrowing and stricture formation which are the main indications to surgery. The aim of our study was to evaluates MR sequences to distinguish inflammation from fibrosis using an original model of radiation-induced colitis. We included a “control” group of 10 rats, an “inflammation” group of 24 rats with inflammation and submucosal fibrosis and a “mixed” group of 39 rats with inflammation and transmural fibrosis. We showed that this model was very reproducible and developed sequences on a 7 T MR which results were homogeneous, showing both the quality of the sequences and of the model. MR data were compared with the histological analysis (inflammation and fibrosis) of the resection pieces. MR sequences (T2 and T1 weighted, diffusion weighted, magnetization transfer and FAIR perfusion) showed significant differences between irradiated and control rats and between inflammation and mixed groups. Sequences with the best AUC to differentiate the two groups were T2-weighted intensity, diffusion and magnetization transfer. The combinations of MR signs with the best AUC were those including perfusion, at 0.95 for the best. A multivariate analysis of the correlations between MR imaging and pathologic inflammation and fibrosis scores showed that perfusion was the only parameter related to fibrosis. Prospects are now to test these sequences to evaluate antifibrotic treatments currently under development and to transpose these sequences to patients to evaluate intestinal fibrosis and improve patients’ management.
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The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial InstitutionsSchneider, Stephanie January 2008 (has links)
<p>Research Question/ Purpose: Due to the increasing importance of international financial markets the significance of IAS 39 rises enormously. IAS39 deals with the measurement and recognition of financial instruments. One major aim is the valuation of the instrument at fair value. Therefore, the purpose of this paper is the examination of the major characteristics of the Fair Value Option (FVO) of IAS 39 and its affect on financial institutions.</p><p>Design/Methodology/Approach: An interpretative research philosophy is chosen in order to write the thesis. Therefore, the annual business reports of four major European banking institutions Dresdner Bank AG (Germany), Royal Bank of Scotland Group (Scotland), Nordea (Scandinavia), Crédit Mutuel (France) are examined. The gathered information does not have a statistical value, meaning that it cannot be used in order to develop a general conclusion</p><p>Findings: The analysis of the empirical findings and the amended FVO exhibits that banks tends to implement the FVO and FVA instead of applying Historical Cost Accounting. In addition a coherency is drawn between the major results of the empirical study, namely the importance of Fair Value Accounting (FVA).</p><p>Conclusion: The conclusion can be drawn, that the FVO presents a milestone towards FVA but that the development is still in process. The FVO supports the reduction of accounting mismatches and facilitates the valuation of embedded derivatives. Furthermore, FVA increases the comparability and transparency of financial statements.</p><p>Research Limitations: Due to the limitation of time, only a small number of banking institutions can be analyzed. A second limitation is that the banks have to adapt IAS and IFRS as their accounting standards.</p><p>Originality /Value: .The aim of this paper is not to generalize but to prove with the support of a small sample the effects of the FVO on the four selected financial institutions. On the basis of the literature review and the practical analysis the conclusion can be drawn, that in case of the analyzed institutions the FVO presents a step towards FVA.</p>
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Externredovisningens värderingsproblem rörande förvaltningsfastigheter : en jämförelse i synen på förändringen mellan börsnoterade och allmännyttiga fastighetsbolagSjöberg, Olof January 2004 (has links)
No description available.
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Externredovisningens värderingsproblem rörande förvaltningsfastigheter : en jämförelse i synen på förändringen mellan börsnoterade och allmännyttiga fastighetsbolagSjöberg, Olof January 2004 (has links)
No description available.
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Balancing Act: Local fair trade in Kitchener-WaterlooClegg, Alison January 2004 (has links)
This research has investigated local fair trade in Kitchener-Waterloo, seeking to determine its extent, the supports and obstacles it experiences, and the reasons people engage in it. Local fair trade combines localism with the ethical principles of fair trade, and is defined as 'any business for which profit-making is a means to achievement of social goals through local action'.
Twenty-eight key informant interviews were conducted with local practitioners of fair trade, and with experts knowledgeable about fair trade, business, and Kitchener-Waterloo. Five follow-up interviews with practitioners added to the data on people's motivations for working in local fair trade businesses and organizations.
The research revealed that many local fair trade businesses exist in Kitchener-Waterloo, but these businesses do not see themselves as connected with one another in the practice of local fair trade. No formal or informal network exists among them.
The research findings indicated numerous major supports for local fair trade including: funding, volunteers, public awareness, a focus on business management, connections between producers and consumers, support from community and individuals, and action for change on multiple levels. Interestingly, the major obstacles to local fair trade were all associated with major supports. Obstacles included financial issues (high costs, low income), need for funding, difficulties with business operations, and a lack of public support, awareness, and understanding.
People were motivated to work in local fair trade by a sense that what they did was 'good' or 'right', by a desire to work towards increasing people's economic security and human development, and because they wanted to promote sustainability, human health, and a healthy environment.
The findings suggested that business issues are an ongoing source of challenge for many local fair trade businesses and organizations. They also suggested that local fair trade involves a difficult balancing act between business goals and social goals. The research highlighted a perceived need for greater public awareness and support for the goals of local fair trade, as well as, contradictorily, a sense that local fair trade would be more successful if it could reach 'mainstream' consumers through good business practice (rather than shared values).
The research concluded that local fair trade, while present in Kitchener-Waterloo, needs better support and promotion for existing businesses to represent a serious alternative to conventional economics. Promotion must occur on various levels, from the education of individuals to advocacy at the international level, in order to promote fair trading rules and the rights of localities to make decisions in favour of localization and of environmental protection. Promotion should also include making information on local fair trade available to prospective and current business-people, investigating a long-term solution to the problem of funding, and developing a network for local fair trade business and organizations.
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Fair Use Doctrine i svensk musikjuridik : En hypotetisk implementering av Fair Use Doctrine i svensk upphovsrätt / Fair Use Doctrine in Swedish music law : A hypothetic implementation of the Fair Use Doctrine in Swedish copyright lawDe Geer, Edward January 2013 (has links)
Uppsatsen studerar den svenska musikbranschens behov av ett allmänt upphovsrättsligt undantag, hur väl den amerikanska principen Fair Use Doctrine lämpar sig som utgångspunkt för ett sådant undantag och vilka anpassningar principen och de svenska upphovsrättsliga undantagen skulle behöva vid en implementering. Förändringar i tekniska förutsättningar har resulterat i större risk för upphovsrättsliga intrång och ett behov av en mer flexibel upphovsrätt. Samtidigt har lagstiftarens åtgärder resulterat i en svåröverskådlig lagstiftning. Uppsatsen bedömer att det finns ett behov av ett allmänt upphovsrättsligt undantag likt Fair Use Doctrine i svensk upphovsrätt och att principen är lämplig såsom utgångspunkt för utformandet av undantaget. Som ett resultat skulle ett allmänt upphovsrättsligt undantag bistå med den flexibilitet som behövs, men även om många upphovsrättsliga principer som utformats i svensk praxis kan lämnas orörda behöver både principen och den svenska undantagskatalogen anpassas innan ett allmänt upphovsrättsligt undantag likt Fair Use Doctrine implementeras i svensk upphovsrätt. Det svenska rättssystemet uppvisar tendenser till både acceptans av öppna normer och en ovilja att skapa praxis gällande de upphovsrättsliga undantagen, men bör kunna utforma och tillämpa ett allmänt upphovsrättsligt undantag. Uppsatsen konstaterar att det allmänna undantaget bör införas som en generalklausul i 2 kap. URL och att regeringen bör studera denna möjlighet i ett framtida utredningsbetänkande.
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