No description available.

No description available.

No / Non-medical consultant posts are a relatively new addition to the National Health Service (NHS) workforce, the role first being announced for nurses in 1998 followed by the Allied Health Professions in 2000. They have been described as multidimensional positions that encompass the four core functions of consultant practice: expert clinical practice; professional leadership and consultancy; practice and service development, research and evaluation; education and professional development. Consequently, the purpose of non-medical consultants is to promote and develop practice at the clinical, strategic and policy level. Despite the professional drive to develop consultant radiographer roles, by the end of 2005 only 15 were in post. One of the reasons for this poor appointment rate is the deficiency in suitably qualified and experienced candidates, a finding acknowledged to be an issue across all the non-medical professions. Further, the development of potential consultant practitioners has been hampered by the lack of clearly defined clinical and educational pathways. This paper acknowledges the limited published material available to radiographers wishing to advance to consultant positions. Yet while recognising the need to establish a true consultant career pathway underpinned by an appropriate education and research strategy, it explores the requirements of consultant practice, identifying some opportunities available to radiographers to develop appropriate consultant level skills.

No / Under the public-private partnership (PPP) programme, private sector finance, management expertise and innovation are used in ‘partnership’ to modernize public services. However, advocates fail to account for the differing aims and responsibilities of the public and private sectors, in that private companies plan to make a profit out of non-profit public sector organizations. There is a paucity of critical empirical research into new ‘partnership’ forms of privatization and the implications that these have for employment and work. This article will examine the PPP of National Savings and Investments (NS&I) and some of the initiatives introduced and problems encountered, which resulted in the creation of a multi-tier workforce, together with the insourcing, outsourcing and the first ever offshoring of UK Government work to India.

Yes / • This article discusses the current situation in the market of cryptocurrencies and joins the debate about the regulation of these financial innovations. • It argues that the appearance of cryptocurrencies was a response to market demand for more affordable and more inclusive banking. • It also argues that distributed ledger technology (DLT) which supports cryptocurrencies and has different characteristics than the technology used by traditional banking could help to create with cryptocurrencies a new, lower cost, more inclusive financial ecosystem separate from the traditional one. • The two ecosystems (traditional and new one) would form a larger two-tier financial ecosystem, which, overall would be more inclusive and more affordable. Also, it would be more effective in containing contagion and major economic disruption during future financial crises. • The current reliance on a single, ever growing, and immensely complex financial ecosystem is not sustainable longer term as systemic risks grow with the system and there are no mechanisms available to fully eliminate these risks. The costs of regulating the current market architecture are also excessively high.

Submitted by Angela Maria de Oliveira (amolivei@uepg.br) on 2018-06-05T17:14:26Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Daniel Ruiz Potma.pdf: 3450096 bytes, checksum: 03d21d00bc051ccb6c35ac3df1c5fe14 (MD5) / Made available in DSpace on 2018-06-05T17:14:26Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Daniel Ruiz Potma.pdf: 3450096 bytes, checksum: 03d21d00bc051ccb6c35ac3df1c5fe14 (MD5) Previous issue date: 2018-04-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Solos podem ser uma fonte ou um dreno de CO2 atmosférico, dependendo do seu sistema de manejo. Atualmente, o uso do solo e mudança de uso do solo emitem 1,3 ± 0,5 Pg C ano-1, equivalente a 8% das emissões globais. Técnicas como a agricultura de baixa emissão de C têm sido desenvolvidas para sequestrar C nos solos e reduzir a emissão de gases do efeito estufa. Porém, além dos desafios políticos e sociais envolvendo a doção destes sistemas, ainda há muita incerteza sobre o seu real potencial de mitigação. Assim, os objetivos desse estudo foram: i) Quantificar as fontes históricas e atuais de emissão de gases do efeito estufa na região dos Campos Gerais do Paraná, Brasil; ii) quantificar o potencial das melhores práticas de manejo agrícola baseadas nos três pilares da agricultura de conservação: Solo permanentemente coberto, plantio direto e rotação de culturas, em longo prazo (30 anos) para sequestrar carbono no solo, utilizando a fazenda Paiquerê (localizada na região dos Campos Gerais) como um modelo de sucesso; iii) estimar o impacto da adoção das melhores práticas de manejo nas áreas agrícolas da região e globalmente onde adequadas pelos próximos 100 anos utilizando os modelos Century e Roth-C. As fontes de gases do efeito estufa foram apresentadas como um inventário e mostraram que as emissões históricas (1930 – 2017) foram 412,18 Tg C, no qual as mudanças de uso do solo contribuíram com 91% (376,2±130 Tg C). As florestas sequestraram 51.7 ± 23.9 Tg C em 0.6 Mha em 47 anos (1.8 Tg C Mha-1 ano-1) e o plantio direto sequestrou 30.4 ± 23.9 Tg C em 1.9 Mha em 32 anos (0.5 Tg C Mha-1 ano-1). Ambos os modelos tiveram uma boa performance e o modelo Century foi mais eficiente em simular os estoques de carbono do solo, o resíduo médio da simulação foi 10 Mg C ha−1 (13%) para n = 91. O resíduo do modelo aumentou com a quantidade de óxidos no solo, sugerindo que a inclusão do controle mineralógico pode reduzir o viés de simulação. As predições do Century mostraram que o sistema tem potencial para mitigar 13 anos de emissões regionais (330 Tg C em 100 anos) ou 105 anos de emissões do setor agricultura, floresta e pecuária (40 Tg em 100 anos) na região. Da mesma forma, globalmente o sistema apresenta um potencial para sequestrar 2,5 ± 0.02 Pg C na profundidade 0–20 cm e 11,7 ± 3 Pg C na profundidade 0-100 cm em 86 milhões de ha distribuídos por todo o mundo. Este valor é equivalente à 11% das emissões globais dos setores agricultura, floresta e pecuária e mudanças de uso do solo. Assim, a nossa metodologia possa ser utilizada como um modelo para divulgar o potencial da agricultura conservacionista em sequestrar C nos solos e suportar políticas públicas que visem à mitigação das emissões de gases do efeito estufa. / Soils can be a source or sink of atmospheric CO2, according to land use and management. Currently the land use and land use change (LULUC) emits 1.3 ± 0.5 Pg carbon (C) year-1, equivalent to 8% of the global annual emission. Techniques such as low carbon agriculture, has been developed to sequester C in soils and reduce greenhouse gas (GHG) emissions. However, besides political and social challenges for the system adoption, there’s still great uncertainty related to its real mitigation potential. This study aimed: i) Quantify the historical and current main sources of GHG emissions for Campos Gerais region in Paraná state, Brazil; ii) quantify the potential of long term (30 years) agricultural best management practices, based on the three pillars of conservative agriculture: permanent soil cover, crop rotation and no-till, to sequester C in soils, using Paiquerê farm (located in Campos Gerais region) as a successful model; iii) estimate the impact of best management practices adoption in the region croplands and globally for the next 100 years where is suitable using Century and Roth-C models. The GHG emission sources were presented as an inventory and showed that historical (1930 – 2017) GHG emissions in the region was 412.18 Tg C, in which LULUC contributes 91% (376.2±130 Tg C). Forestry sequestered 51.7 ± 23.9 Tg C in 0.6 Mha in 47 years (1.8 Tg C Mha-1 year-1) and no-till sequestered 30.4 ± 23.9 Tg C in 1.9 Mha in 32 years (0.5 Tg C Mha-1 year-1). Both models performed well, and Century was more efficient for simulate the SOC stocks, the mean residue was 10 Mg C ha−1 (13%) for n = 91. The model residue increased along with the oxides content in the soil clay fraction, suggesting that mineralogical control inclusion can reduce the model simulation bias. Century predictions showed that the system currently practiced at Paiquerê farm have the potential to mitigate 13 years of regional total emissions (330 Tg C in 100 years) or 105 years of agriculture, forestry and other land use (AFOLU) sector emissions (40 Tg in 100 years) in the region. In the same way, it has the potential to sequester 2.5±0.02 Pg C at 0-20 cm and 11.7±3 Pg C at 0-100 cm soil depth in 86 million ha globally. This is equivalent to 11% of global annual emissions from LULUC sector. In this way, our methodology can be used as a model to access the potential of conservation agriculture to sequester C and support public policies aiming to mitigate GHG emissions.

Syfte: Studien genomförs i syfte att undersöka om det finns ett samband mellan BGD (Board Gender Diversity) och total CSP (Corporate Social Performance) samt mellan BGD och miljödimensionen respektive den sociala dimensionen.   Metod: I studien antas en positivistisk forskningsfilosofi med hypotetiskt-deduktiv ansats. Två urval med olika bolagssystem undersöks. Totalt undersöks 403 europeiska bolag. 121 bolag med dualistiskt bolagssystem och 282 bolag med monistiskt bolagssystem. Studiens kvantitativa forskningsstrategi formas utifrån en longitudinell design vilken implementerats mellan åren 2008-2017. All data samlades in via Thomson Reuters Datastream och analyserades sedan i SPSS.   Resultat & slutsats: Studien finner ett signifikant positivt samband mellan BGD och total CSP samt mellan BGD och miljödimensionen respektive den sociala dimensionen. Företag med högre BGD tycks ha större benägenhet att investera i CSR. hållbarhetsprestation. Sambandet påvisas inom såväl det dualistiska som det monistiska bolagssystemet. BGD:s påverkanseffekt är dock starkare inom det monistiska bolagssystemet.   Examensarbetets bidrag: Med studien erhålls ny kunskap om relationen mellan BGD och total CSP samt mellan BGD och miljödimensionen samt den sociala dimensionen. Studien är bland de första att göra en jämförelse mellan det dualistiska och det monistiska bolagssystemet. Resultatet är relevant med hänsyn till att det ställs allt högre krav på företag att agera hållbart samt den pågående debatten om huruvida EU bör införa obligatorisk könskvotering i styrelser.     Förslag till fortsatt forskning: Ytterligare forskning på land- och branschnivå behövs då sambandet kan skilja sig åt mellan de olika länderna och branscherna, och således påverka logiken bakom obligatorisk könskvotering. Framtida forskning föreslås även inkludera det tredje bolagssystemet, mixed board structure. Vidare ges förslaget att titta närmre på företagsrisken och dess betydelse inom olika bolagssystem, dels med avseende på företagens hållbarhetsprestation, men även med avseende på BGD. Slutligen föreslås framtida forskning undersöka de enskilda CSP-dimensionerna närmre i syfte att utröna vad som kan ligga bakom BGD:s större inverkan på den sociala dimensionen. / Aim: The study is carried out in order to investigate whether there is a link between BGD (Board Gender Diversity) and total CSP (Corporate Social Performance) as well as between BGD and the environmental and social dimension respectively.   Method: In this study we adopt a positivist research philosophy with a hypothetical-deductive approach. Two samples with different board systems are studied. 403 European companies in total are studied. 121 companies with a two-tier board system and 282 companies with a one-tier board system. The quantitative research strategy is based on a longitudinal design implemented between 2008-2017. All data was collected through Thomson Reuters Datastream and then analyzed using SPSS.   Result & Conclusions: The study finds a significant positive relationship between BGD and total CSP as well as between BGD and the environmental dimension and the social dimension respectively. Companies with higher BGD seems to be more likely to invest in CSR. The relationship is found within the two-tier board system as well as the one-tier board system. However, the impact of BGD is stronger within the one-tier board system.   Contribution of the thesis: The study provides new knowledge about the relationship between BGD and total CSP as well as between BGD and the environmental dimension and the social dimension. The study is among the first to make a comparison between the two-tier board system and the one-tier board system. The result is relevant in view of the increasing demands on companies to act sustainably as well as the ongoing debate on whether the EU should introduce mandatory gender quotas on boards.   Suggestions for future research: Further research at country and industry level is needed as the relationship may differ between different countries and industries, thus affecting the logic behind mandatory gender quotas. Future research is also proposed to include the third board system, mixed board structure. Furthermore, the proposal to look more closely at the corporate risk and its importance within various board systems, partly with regard to the companies’ sustainability performance, but also with regard to BGD, is given. Finally, it is proposed that future research could investigate the individual CSP dimensions more closely in order to determine what may be behind BGDs greater impact on the social dimension.

A partir d’une analyse du défaut des banques et de la régulation au travers des notations de crédits (et des agences de notation), des modèles portant sur les CDS, de Bâle III et du capital insurance, nous trouvons que les spécificités des CDS en font un bon candidat pour prévoir (et idéalement empêcher) les défauts potentiels des banques. En effet, grâce aux propriétés (financières et économiques) des CDS, ainsi qu’aux résultats d’études empiriques, nous montrons qu’ils reflètent correctement le comportement des risques des banques et qu’ils ont capté les changements informationnels plus rapidement que les notations de crédits qui sont restées relativement constantes durant 2007 et 2008.Ainsi, en utilisant un déclencheur ad hoc basé sur les CDS et l’action appropriée si le déclencheur venait à s’activer, nous pourrions empêcher le défaut d’une banque. Et la compréhension du mécanisme afférent au capital contingent est d’un grand intérêt pour atteindre cet objectif qui optimise le monitoring mis en oeuvre par les banques et les régulateurs. / Based on an analysis of the default of the banks and regulation through credit ratings (and rating agencies), CDS models, Basel III, bail-In and capital insurance, we find that the characteristics of CDS make them a good candidate to forecast (and ideally prevent) the potential defaults of the banks. Indeed, thanks to the economics of CDS and results of empirical studies, we show that they are a good proxy of bank risks and that they did capture information changes more quickly than the credit ratings which remained relatively constant during 2007 and 2008.So, using a specific trigger based on CDS and the appropriate action, should the trigger be activated, we could prevent the default of a bank. And the understanding of contingent capital mechanism is of great interest to reach this objective which optimizes the monitoring implemented by banks as well as regulators.

Syftet med följande studie är att studera vilka bestående resultat som kan utläsas ett år efter en avslutad pilotstudie av en Response to Intervention (RTI) i grundläggande taluppfattning. En jämförelse har genomförts mellan en experimentgrupp och en referensgrupp, där referensgruppen inte tagit del av RTI. Studien tittar även närmare på hur de elever som uppvisade störst svårigheter i grundläggande taluppfattning lyckades i uppföljningsstudien ett år efter avslutad intervention. Uppföljningsstudien är kvantitativ och baseras på testresultat som genomfördes före och efter RTI. Uppföljningsstudien använde sig av exakt samma tester och genomfördes på exakt samma vis som den tidigare pilotstudien för att göra tillförlitligheten så stor som möjligt. Testerna som användes var AG 1 på 3 minuter och AG 2 på 4 minuter.  Metoden har varit kvantitativ där testresultat från AG 1 och AG 2 samlades in och analyserades. Tillvägagångsättet har varit att sammanställa och dokumentera både tidigare tester från pilotstudien och testerna i uppföljningsstudien. Därefter analyserades resultaten på testerna för att studera likheter och skillnader mellan experimentgrupp och referensgrupp. Studien visar på en tydlig effekt av RTI där experimentgruppens elever når höga testresultat på AG 1 och AG 2 i uppföljningsstudien maj 2019. Resultatet stärker teorin om att RTI är en intervention som kan ge positiva och bestående effekter på elevers grundläggande taluppfattning över tid. / The aim of this study is to investigate if Response to Intervention (RTI) was successful in terms of achieving consisting results, one year after a RTI of foundational number sense. A comparison is made between an experiment group and a reference group, where the reference group was not participating in the RTI. Additionally, this study has an aim to investigate how the students showing the greatest difficulties in foundational number sense succeeded in a follow-up study one year after the intervention. The follow-up study is quantitative and based on tests results performed before and after the RTI. The follow-up study used the same tests performed with the same circumstances as the earlier pilot study to achieve reliability. The test was AG 1 (Diamant) in 3 minutes and AG 2 (Diamant) in 4 minutes.     A quantitative method was used where test results from AG 1 and AG 2 were collected and analyzed by quantitative measures. A compilation of the results were made and documented, both previous tests results from the pilot study, and test results from the follow-up study. Thereafter, the results were analyzed to discover similarities and differences between the experimental-group and the reference-group. The study shows a significant effect of the RTI where the experimental group´s students reach high test result on AG 1 and AG 2 in the follow-up study May 2019. The result strengthens the theory that RTI is an intervention that can provide positive and consisting effects on student’s foundational number sense over time.

Syfte: Att påvisa eventuella förändringar på svenska bankaktiebolags förväntade kreditförluster, kärnprimärkapitalrelation samt utlåning till allmänheten under inledningen av Covid-19-pandemin, för att belysa den praktiska tillämpningen av IFRS 9 under en period av ekonomisk kris. Metod: Denna studie applicerar en kvantitativ forskningsstrategi där tre hypoteser deduceras utifrån tidigare forskning. Vidare används en longitudinell design där empiri inhämtas manuellt från svenska bankaktiebolags finansiella rapporter. Parade t-test används för att undersöka statistisk signifikans mellan slutet av räkenskapsåret 2019 och första halvåret 2020.  Resultat & slutsats: Resultaten visar en ökning av både förväntade kreditförluster och utlåning till allmänheten under Covid-19-pandemins inledning där resultaten är av statistisk signifikans. Vidare visar kärnprimärkapitalrelationen ingen signifikant ökning eller minskning under inledningen av Covid-19-pandemin. Slutsatsen är att IFRS 9 till synes har påverkats av interventioner från internationella myndigheter varför konklusionerna gällande den första ekonomiska krisen sedan införandet av IFRS 9 inte kan projiceras autonomt.  Examensarbetets bidrag: Studiens teoretiska bidrag består av att belysa det implicerade utfallet av IFRS 9 under den första ekonomiska krisen sedan införandet av redovisningsstandarden. Det teoretiska bidraget sträcker sig också till att applicera Intressent- och Legitimitetsteorin på svenska bankaktiebolag med avstamp i tillfredsställandet av deras huvudintressenter samt legitimering gentemot samhället. Det främsta praktiska bidraget riktar sig gentemot samhället i stort där bankerna innehar en central ställning. Även IASB, EBA och andra redovisningsreglerare och -granskare torde vara intresserade av resultaten för att komparera dessa mot avsedda intentioner.  Förslag till fortsatt forskning: Framtida forskning kan bedrivas på andra banker inom EU samt kring Covid-19-pandemins senare skeden och dess efterdyningar. Även de potentiella procykliska effekterna av bankernas förhöjda nivå av förväntade kreditförluster kan studeras för att utforska dess inverkan. / Aim: To exhibit any changes on Swedish banking limited companies' expected credit losses, Common Equity Tier 1 capital ratio and lending to the public sector in the beginning of the Covid-19 pandemic, to illustrate the practical application of IFRS 9 during a period of economic crisis.  Method: The study applies a quantitative research strategy where three hypotheses are deducted based on previous research. Furthermore, a longitudinal design is used where empirical data is obtained manually from Swedish banking limited companies’ financial reports. Paired t-tests are used to examine statistical significance between the end of the fiscal year 2019 and the first half of 2020. Result & Conclusion: The results show an increase in both expected credit losses and lending to the public during the start of the Covid-19 pandemic, where the results are statistically significant. Furthermore, the Common Equity Tier 1 capital ratio does not show a significant increase or decrease during the start of the Covid-19 pandemic. The conclusion is that IFRS 9 likely has been affected by interventions from international authorities, which is why the implications regarding the first economic crisis since the introduction of IFRS 9 cannot be projected autonomously.  Contribution of the thesis: The study's theoretical contribution consists of highlighting the implied outcome of IFRS 9 during the first economic crisis since the introduction of the accounting standard. The theoretical contribution also extends to applying the Stakeholder and Legitimacy Theory on Swedish banking limited companies based on the satisfaction of their main stakeholders as well as legitimation towards society. The main practical contribution is directed towards the society in a wider perspective, where the banks hold a central position. The IASB, EBA and other accounting regulators and supervisors should also be interested in the results to compare these with its intentions. Suggestions for future research: Further research can be conducted on other banks within the EU as well as on the later stages of the Covid-19 pandemic and its aftermath. The potential procyclical effects of the banks’ increased level of expected credit losses can also be studied to explore its impact.