<p>Canadas regulatory system is science-based and relies on risk assessment to inform decisions about which products of biotechnology (and other technologies) are safe enough for commercial application. Since regulation involves the loss of certain liberties, it is imperative that any regulatory regime be as objective as possible. Scientific risk assessment seems to be a good way to produce the information, which guides policy makers since it involves quantitative analysis and the production of seemingly objective data.</p><p>The view adopted by regulators and in current risk assessment practices is that objective means value-free. Therefore, because risk assessment data is scientific it is thought to be value-free but this is not the case. Risk assessment necessarily involves value assumptions. Assumptions must be made at all stages of the production of risk data. This does not mean, however, that risk assessment is hopelessly subjective. The notion of value-free objectivity can be replaced with the view that genuine objectivity arises through peer review and social discourse. Regulators can adopt this understanding of objectivity to acknowledge the value-ladenness of risk assessment data.</p><p>At present, the value assumptions made by industry, government and private scientists during risk assessment go largely unnoticed yet have an effect on the outcome of regulatory decisions. Such assumptions must be recognized in order to ensure that the decisions made about the risks society face are not biased. This is particularly true in the case of biotechnology regulation. The development of the science of biotechnology has occurred concurrently with the development of the biotech industry creating the opportunity for industry-biased risk assessments.</p><p>It is possible to make changes to the existing regulatory regime in Canada in order to avoid some of the major problems associated with unrecognized value assumptions in risk assessment. A complete restructuring of the regime is unnecessary, however. Maintaining the current regulatory structure with some minor changes could address these problems. These changes include: creating an independent review board, making explicit that value assumptions are part of risk assessment in government advisory reports, and enhancing the role of regulators. Canadas regulatory system can better address the risks associated with biotechnology if it acknowledges that risk assessment is value-laden.</p>

Bakgrund och problem: IAS 19 genomgår en ny förändring då en av redovisningsmetoderna för aktuariella vinster och förluster avskaffas. Korridormetoden, som fungerar som en utjämningsmekanism är den mest frekvent tillämpade metoden av stora börsnoterade bolag i Sverige. Avskaffningen av metoden väntas få effekter på dessa företags finansiella ställning då företag 2013 kommer tvingas ta fram sina oredovisade aktuariella förluster och redovisa dessa i sin helhet. Syfte: Syftet med uppsatsen är att studera berörda aktörers uppfattning om nya IAS 19 som träder i kraft 2013 samt vilken påverkan den förväntas ha på börsnoterade företag som idag tillämpar korridormetoden. Metod: Genom intervjuer inhämtade vi material av kvalitativ natur. Data av denna karaktär är bäst lämpad för vår studie då vi vill undersöka inställningar till en förändring som ännu inte har trätt i kraft och som kommer beröra företags finansiella rapportering. Resultat och slutsats: Kritiken från två av de tillfrågade gällande korridormetoden rör inte den utjämningsmekanism som finns, utan snarare att metoden inte har genomfört sitt syfte som man upptäckt på senare år.  Detta har i sin tur lett till att företag samlat på sig stora aktuariella förluster i samband med sina pensionsåtaganden. Då IAS 19 har krävt flera omarbetningar och den senaste modifieringen av standarden kan ses som en tillfällig lösning tills att man kommer fram till en metod som speglar skulden på ett mer korrekt sätt. Borttagandet av korridormetoden har enligt respondenterna fler fördelar än nackdelar vilket för pensionsredovisningen vidare i utvecklingen. Dock medger alla respondenter att komplexiteten fortfarande är för bred för att IAS 19 inte ska kräva ännu mera omarbetning. Vi ser ännu inte att problemen med pensionsredovisningen är nära att nå sitt slut. Respondenternas attityder kring problemet är att en förenkling eftersträvas men vägledning som leder till lösning på problemet är ännu mer avlägset. Ingen av våra respondenter har framfört att borttagandet av korridormetoden är självaste lösningen på problemet. Förslag till vidare forskning: Vi skulle tycka det vore intressant om man undersökte efter övergången till en av de andra två metoderna för att mäta de effekter som slopandet av korridormetoden medförde. Hur stora aktuariella förluster fick företag inom Large Cap? / Background to problem: IAS 19, is undergoing a new change when one of the accounting methods to actuarial gains and losses is eliminated. The corridor method, which acts as a clearing mechanism is the most frequently applied method of large listed companies. Abolishment of the method is expected to have an impact on their financial position starting in the year 2013. Companies are forced to report its unrecognized actuarial losses and account these entirely. Purpose: The purpose of this thesis is to study the actors' perception of the new IAS 19 which comes into force in 2013 and the expected impact on the large listed companies applying the corridor method at present. Methodology: We acquired materials of a qualitative nature through interviews. Data of this nature is best suited for our study because we want to examine the settings for a change that has not yet entered into force and is expected to affect the company’s financial reporting. Conclusions: The criticism from two of the surveyed does not concern the meaning of the standard IAS 19 parse, but rather that the method has not fulfilled its purpose as exposed in recent years. This has in turn led to accumulated actuarial losses related to its pension commitments.IAS 19 has required several revisions, and the latest modification of the standard can be viewed as a temporary solution until a method that reflects the debt in a more accurate way is achieved. Removal of the corridor method, according to respondents, has more advantages than disadvantages which leads the pension accounting further in development. However, all respondents admit that the complexity is still too wide for IAS 19, and will require more adjustments. We do not see that the problems with pension accounting are close to reaching its end. Respondents' attitudes to the problem are that the simplification is needed, but guidance that leads to the solution of the problem is even more remote. None of our respondents have said that the removal of the corridor approach is the solution to the major problem of pension accounting. Suggestions for further research: We would find it interesting if a study is made after the transition to one of the other two methods, measuring the impact of the abolition of the corridor approach. How large actuarial losses were companies in the large-cap hit of?

In our experience of teaching Calculus to engineering undergraduates we have had to grapple with many different problems. A major hurdle has been students’ inability to appreciate the importance of the theory. In their view the theoretical part of mathematics is separate from the computing part. In general, students also believe that they can pass their exams even though they do not have a real understanding of the theory behind the problems they are required to solve. In an effort to surmount these difficulties we tried to find ways to make students better understand the theoretical part of Calculus. This paper describes our experience of teaching Calculus. It reports on the continuation of our previous research.

Conselho Nacional de Desenvolvimento Científico e Tecnológico / Castor bean is an oil and biodiesel source. Besides, it has a high seed yield potential in the State of Rio Grande do Sul. The objective of this work was to establish the relationship among the variables: seeds, seedlings, adult plants, grain yield and oil quality in two castor bean hybrids. The experiment was conducted at the Federal University of Santa Maria during the 2007/2008 growing season using the hybrids Sara and Lyra. Three plots of each hybrid were sown; each plot was formed by 13 rows with different distances between plants: 0.4, 0.6 and 0.8 m. Before, an evaluation was conducted in regard to individual characteristics of the seeds on a total of 90 seeds for each hybrids. In each plot, the two central rows consisted of 30 plants and these were evaluated from emergence until harvest comprising seedling, adult plant, grain yield and oil quality. In each group of variables the following propositions were tested: multivariate normality, deviation homocedasticity, and linearity in order to analyze the canonical correlations among groups. For the Sara hybrid, the relationships among groups were established mainly by: seeds of higher weight, width and length positively affected seedling vigor; seedlings correlated with longer epicotyls 14 days after emergence (DAE) and longer hipocotyl 7 DAE that were associated with adult plants height at beginning of flowering, average leaf area, average raceme length, average number of capsules per raceme and negatively the raceme average length; higher adult plants at flowering had more capsules per raceme, higher grain yield and lower average raceme length. In regard to the hybrid Lyra, weight and size of seeds did not affect seedling vigor. The relationship among groups was established by: seedlings with longest epicotyls 7 DAE, smallest epicotyls 14 DAE, less degree-days to emergence and greater number of days to emit the first true leaves determined higher number of inflorescences and average leaf area and lower plant height at flowering and degree-days to flowering; adult plants with the higher number of inflorescences positively affected raceme number. Plants of the hybrid Sara presented significant canonical correlations with most of the variables except for oil quality. For the hybrid Lyra, significant canonical correlations were observed only between the variables of seedlings and adult plants; and, between variables of adult plants and grain yield. For the hybrids studied, the oil quality is not determined by the productive variables. / A mamona é uma matéria-prima que possui excelente qualidade de óleo para a indústria ricinoquímica e para a produção de biodiesel. Além disso, apresenta elevado potencial produtivo no estado do Rio Grande do Sul. O objetivo desse trabalho foi identificar as relações entre as variáveis de: sementes, plântulas, plantas adultas, produção de grãos e qualidade de óleo, em dois híbridos de mamona. O experimento com a cultura de mamoneira, híbridos Sara e Lyra foi conduzido no ano agrícola 2007/2008, no Departamento de Fitotecnia da Universidade Federal de Santa Maria. Foram semeadas três parcelas do híbrido Sara e três do híbrido Lyra. Cada parcela foi constituída por 13 fileiras, com espaçamento entre plantas de 0,4; 0,6 e 0,8 m. Anterior a instalação do experimento em campo, foram realizadas avaliações individuais das características físicas das sementes (180 sementes), sendo 90 do híbrido Lyra e 90 do híbrido Sara. Em cada parcela, as duas linhas centrais foram ocupadas com 30 sementes e as plantas originadas foram avaliadas desde a emergência até a colheita. Além das variáveis de sementes, foram avaliadas as variáveis de: plântulas, plantas adultas, produção de grãos e óleo. Em cada grupo de variáveis foram testadas as pressuposições: normalidade multivariada, homocedasticidade dos desvios, multicolinearidade e linearidade, para a análise de correlação canônica entre os grupos. No híbrido Sara, as relações entre os grupos são estabelecidas principalmente por: sementes de maior massa, largura e comprimento, influenciam positivamente o vigor de plântulas; plântulas com maior comprimento do epicótilo aos 14 DAE (Dias após a emergência) e com maior comprimento do hipocótilo aos sete DAE, influenciam positivamente a altura da planta no início do florescimento, a área foliar média - método do comprimento da nervura principal, o número de inflorescências, o número médio de cápsulas por rácemo e, negativamente, o comprimento médio dos rácemos; plantas adultas com maior número de inflorescências influenciam positivamente o número de rácemos por planta e, plantas adultas mais altas no florescimento determinam maior número médio de cápsulas por rácemo, maior rendimento e menor comprimento médio dos rácemos. No híbrido Lyra, sementes de maior massa e tamanho não influenciam o vigor de plântulas. As relações entre os grupos são estabelecidas principalmente por: plântulas com maior comprimento do hipocótilo aos sete DAE, menor comprimento do epicótilo aos 14 DAE, menos grausdia para emergência e maior quantidade de dias para emitir as primeiras folhas verdadeiras determinam maior número de inflorescências e área foliar média - método do comprimento da nervura principal e, com menor altura da planta no florescimento e graus-dia para o início do florescimento; plantas adultas com maior número de inflorescências influenciam positivamente o número de rácemos. Plantas do híbrido Sara apresentam correlações canônicas significativas entre a maioria dos grupos de variáveis, exceto para a qualidade de óleo. No híbrido Lyra, as correlações canônicas significativas ocorrem somente entre os grupos de plântulas e plantas adultas; e, entre plantas adultas e produção. A qualidade do óleo de mamona, para os híbridos Sara e Lyra, não é determinada pelas variáveis de produção.

The focus of this study was the unconscious dynamics in the consultant-client relationship as industrial and organisational psychologists seek to achieve change in client organisational systems. Twelve psychodynamic themes were used to interpret a journal maintained by the consultant throughout one consulting assignment, in an effort to understand the unconscious processes influencing the effectiveness of the consulting relationship. Analysis found that the client system imported the consultant to carry nurturing and healing on behalf of the system, but projected onto and into him the confusion, pain, hostility and incompetence in the system, stripped him of authority and manipulated him out of his role as change agent. The consultant unconsciously accepted the projections, failed to contain the system&#8217;s anxiety, gravitated towards the paranoid-schizoid position and was unable to effect meaningful change. Recommendations where made for the use of this form of psychodynamic analysis as a self-evaluative tool in the consulting context. / Industrial and Organisational Psychology / M.A.

Text in English / In this study the use of the narrative analogy in couple's counselling has been outlined. A literature study situates the narrative analogy within a wider philosophical framework. The underlying assumptions of the narrative analogy, both in general and in the work with couples, as well as the role of the counsellor using the narrative analogy, are explored. A case example is described to illustrate the use of the narrative analogy. / Social Work / M. Soc. Sc. (Mental Health)

O presente trabalho possui preponderantemente a natureza de pesquisa teórica, sem, contudo, olvidar-se aspectos empíricos, documentais e históricos. As múltiplas naturezas decorrem da relevância dos fundamentos teóricos e do caráter imprescindível dos documentos existentes e da história por de trás das normas pertinentes. O objetivo desta pesquisa foi a busca de um critério jurídico que sirva como alternativa à solução ofertada pelo Tribunal Superior do Trabalho por meio da Súmula n.º 363 aos empregados que prestem trabalhos à Administração Pública à míngua de prévia aprovação em concurso público. Pretendeu-se demonstrar a necessidade de se diferenciar os trabalhadores que ignoram a prestação de trabalho para a Administração Pública daquelas que têm conhecimento da natureza jurídica de seu empregador em um cenário em que o concurso público é pressuposto formal sem o qual o ato jurídico que vincula os sujeitos da relação de emprego é invalido. Como referências teóricas foram utilizadas a teoria geral do Direito do Trabalho, em especial dos contratos de trabalho, a teoria geral dos atos jurídicos, nomeadamente as teorias da nulidade e da ineficácia, a ponderação de princípios, a harmonização de princípios, a boa-fé e, ainda, a teoria geral da prova em razão das repercussões processuais do estudo. Por fim, como resultado, demonstrou-se que a utilização da boa-fé como critério diferenciador da concessão de direitos aos empregados que trabalhem para a Administração Pública sem a prévia aprovação em concurso público proporciona harmonização entre o princípio do valor social do trabalho e os princípios regentes da Administração Pública. / This work has mainly the nature of theoretical research, without, however, forgetting is empirical aspects, and historical documentary. The multiple natures derive the relevance of the theoretical and the essential nature of existing documents and the story behind the relevant standards. The aim of this study was to search for a legal test that serves as an alternative to the solution offered by the Superior Labor Court by Precedent n. 363 employees who provide jobs to government starved prior approval in tender. It was intended to demonstrate the need to differentiate Worker who ignore the provision of work for the Public Administration of those who have knowledge of the legal nature of their employer in a scenario in which the tender is formal assumption without which the legal act that binds the subject of the employment relationship is invalid. Theoretical references were used the general theory of labor law, especially of labor contracts, the general theory of legal acts, including the theories of invalidity and ineffectiveness, the weighting of principles, harmonization of principles, good faith and also the general theory of proof because of the procedural implications of the study. Finally, as a result, it was shown that the use of good faith as a differentiating criterion for granting rights to employees who work for the Public Administration without prior approval in tender offers harmonization between the principle of the social value of work and governing principles of public administration.

Made available in DSpace on 2015-02-24T17:22:18Z (GMT). No. of bitstreams: 1 AnaCCG_DISSERT.pdf: 4036055 bytes, checksum: 3c3aae85a12b93812a56f6bb0640cd04 (MD5) Previous issue date: 2010-09-02 / This study analyzes the perceptions of technical and administrative UFPA, in relation to the insertion of the components and assumptions of DBP in evaluation practice. Addresses the history, concepts, meanings, about AD methods, skills, evaluation skills, the APF and AD UFPA and Programme itself. The research is characterized as a hypothetical-deductive, descriptive and applied, using the case study. Data were analyzed using a quantitative approach, using the descriptive and inferential statistics. Data were collected through the application of questionnaires to 222 technical and administrative searched IFES, not occupants of FG and CD. The results indicate that the factors perceived in relation to the constituent elements such as: evaluation practice, measurement of competence, program management, timing, individual skills and fundamentals of the program and those related to assumptions such as: democratic process, integrative perspective, character development and pedagogical continuous evaluation practices are perceived in the evaluation process. The study concludes that comparing the results of the constituent elements and assumptions of the PAD of thechnical-administrative UFPA, it can be said about a tendency to change, though subtle, compared to the traditional model of AD, directed only to the granting of career progression for a new logic based on the results, showing an early effectiveness of the program evaluation practice by law and by the Institution. The results are confirmatory of advance evaluation practice in the institution, more so than has previously been expected, which demonstrates the value of scientific criteria of scientific research / Este estudo objetiva analisar a percep??o dos t?cnico-administrativos da UFPA, em rela??o ? inser??o dos elementos constitutivos e pressupostos do PAD na pr?tica avaliativa. Aborda-se o hist?rico, conceitos, significados, m?todos sobre AD, compet?ncias, avalia??o por compet?ncias, AD na APF e na UFPA e o Programa em si. A pesquisa caracteriza-se como hipot?tico-dedutiva, descritiva e aplicada, utilizando a t?cnica de estudo de caso. Os dados foram analisados segundo a abordagem quantitativa, utilizando-se a estat?stica descritiva e inferencial. Os dados foram coletados por meio da aplica??o de 222 question?rios aos t?cnico-administrativos da IFEs pesquisada, n?o ocupantes de FG e CD. Os resultados indicam que os fatores percebidos em rela??o aos elementos constitutivos como: pr?tica avaliativa, mensura??o da compet?ncia, gest?o do programa, periodicidade, compet?ncias individuais e fundamentos do programa e os relacionados aos pressupostos como: processo democr?tico, perspectiva integradora, car?ter pedag?gico e desenvolvimento cont?nuo na pr?tica avaliativa s?o percebidos no processo avaliativo. O estudo conclui que relacionando os resultados sobre os elementos constitutivos e os pressupostos do PAD dos t?cnicoadministrativos da UFPA, ? poss?vel afirmar sobre uma tend?ncia ? mudan?a, embora sutil, em rela??o ao modelo tradicional de AD, voltado somente para concess?o de progress?o funcional, para uma nova l?gica baseada em resultados, demonstrando um in?cio de efetividade do Programa na pr?tica avaliativa pela legisla??o vigente e pela Institui??o. Os resultados s?o confirmat?rios de avan?o na pr?tica avaliativa da institui??o, mais at? do que se esperava ter previamente, o que demonstra o valor dos crit?rios de cientificidade da pesquisa cient?fica

O objetivo desta dissertação foi o estudo do instituto da desconsideração da personalidade jurídica, em sua modalidade inversa, e sua aplicabilidade no direito de família e sucessões, principalmente na partilha de bens - efetivada no divórcio ou dissolução de união estável -, na execução de alimentos e na sucessão legítima. A escolha do tema decorreu da necessidade do estabelecimento de pressupostos e requisitos objetivos para a aplicação da disregard na seara do direito de família e sucessões. A utilidade e adequação da abordagem da matéria se justifica pela instabilidade jurídica provocada pela acriteriosa aplicação da desconsideração da personalidade jurídica nas relações familiares. Por outro lado, o enfoque crítico desenvolvido no presente trabalho se justifica pela existência de corrente doutrinária que defende a aplicação da desconsideração em inúmeras situações familiares nas quais outros remédios, já seculares, de direito material ou processual seriam igualmente eficazes, sem que fosse necessária a drástica declaração de ineficácia da separação patrimonial entre a pessoa jurídica e seu sócio. Buscou-se apontar, desta forma, os meios existentes para se alcançar o mesmo resultado prático apresentado pela disregard, mas com a utilização de outras figuras, tais como a simulação, a fraude contra credores e a fraude à execução, ficando, por via de consequência, a aplicação da desconsideração da personalidade jurídica, restrita às hipóteses em que não há quaisquer outros meios para se evitar ou buscar a reparação dos prejuízos advindos da utilização das pessoas jurídicas com abuso da personalidade jurídica, desvio de finalidade ou confusão patrimonial. / The aim of this dissertation was the study of the doctrine of the disregard of legal entity, but in its inverted form, as well as its application to family law, particularly in the division of assets usually enforced in divorces and dissolution of stable union in alimony claims and inheritance law, specifically the forced heirship - legitimacy. The choice of this topic resulted from the necessity of stablishing objective assumptions and requirements for the application of the disregard doctrine to family and inheritance law. The utility and adequacy of the approach to this dissertation title is the legal instability generated by the inaccurate application of the disregard doctrine in family relationships. On the other hand, the critic approach developed over this dissertation is justified by the existence of positions sustained by renowned lawyers in the sense that the disregard doctrine may be applicable to family situations that should be, in fact, subjected to other existing remedies, without the Court interference declaring the void of the splitting of assets of the company and the assets of the shareholder. This dissertation intended to demonstrate the existing ways to have the same practical result eventually reached with the application of the disregard doctrine, using other figures such as sham, disguising and fraud, what makes the disregard doctrine restricted to cases in which there is no alternative other that its application to compensate damages resulted from the misuse or the abuse of legal entities.

The purpose of thesis is to independently describe and analyze various assumptions upon which arises the liability to damages according to regulation in OZ. The emphasis is being placed particularly on damage to health and associated claims, i.e. compensation for pain and social impairment. A substantial part is devoted to the method and amount of compensation, particularly with regard to the adoption of a new concept, which is to be indemnified loss in full accordance to the principles of decency, if case it cannot be determined otherwise. In addition, it was necessary to deal with other non-pecuniary injuries which include injuries caused by mental distress. The thesis is, besides introduction and conclusion (the first and fifth chapter), composed of three main chapters. The second chapter is devoted to the relationship between two seemingly independently existing phenomena of recent time, and those are law and sport. First, it defines the concept of sport through its characteristics, which is followed by the actual relationship between law and sport. Further, the thesis describes a problematic existence of the branch of Sports law. The third chapter reports on the institute of legal liability under the laws of the Czech Republic, first in general, then specifying the liability arising from...