In this study, international recommendations for history education issued by UNESCO and the Council of Europe are compared with the construing of history in national guidelines, teachers’ perceptions and the results of students’ work in history in Sweden. The study shows how history education from the 1960s onwards could be critical and oriented towards minorities in a global world, clearly in line with the recommendations of UNESCO. International understanding, unity in diversity and safeguarding the local heritage in many ways became part of students’ historical consciousness. / History Beyond Borders; Historia utan gräns

In my Thesis I focus on problems about international guidelines in Byt a servis, družstvo Olomouc. In first part I deal with bacis concepts like international guidelines and their partition, characteristic home owners association and cooperative. In second part I will do basic analysis about company and current status of international guidelines, which has company processed and about their quality. In conclusion of my thesis I suggest treatment of lacks and design a missing international guidelines.

[pt] Este trabalho tem como objetivo fazer uma revisão bibliográfica acerca de conceitos e diretrizes internacionais de ESG (Environmental, Social and Corporate Governance), com foco em critérios ambientais, para investimentos estrangeiros. A partir disso, buscamos lançar um olhar para duas importantes entidades do agronegócio brasileiro: a Associação Brasileira do Agronegócio (ABAG) e a Confederação da Agricultura e Pecuária do Brasil (CNA). Buscamos identificar os reflexos das diretrizes internacionais gerais e de ESG para o meio ambiente referente a investimentos estrangeiros e a narrativa dessas instituições. / [en] This work aims to carry out a literature review on international ESG concepts and guidelines (Environmental, Social and Corporate Governance), with a focus on environmental criteria, for foreign investments. Based on this, we seek to take a look at two important Brazilian agribusiness entities: the Brazilian Agribusiness Association (ABAG) and the Confederation of Agriculture and Livestock (CNA). We seek to identify how international and ESG guidelines related to environment and foreign investments reflect on these institutions narratives.

A migração internacional a trabalho insere-se em um contexto global e nacional, demandando o conhecimento das normas que regem o tema em questão. Em razão disso, o presente estudo tem como objetivo geral verificar a influência da Organização Internacional do Trabalho (OIT) na legislação migratória brasileira e se as diretrizes desse organismo são suficientes para a tutela do trabalhador migrante, levando-se em conta o Direito Internacional dos Direitos Humanos. O trabalho se utiliza da investigação dogmática, valendo-se das pesquisas bibliográfica - com a leitura de obras concernentes ao tema - e documental - com o levantamento das diretrizes nacionais e internacionais a partir do ano de 1980, período em que estava em vigor o Estatuto do Estrangeiro, até o advento da Lei nº 13.445/2017. Após o levantamento bibliográfico e documental, é feita uma análise entre os contextos internacional e interno, sugerindo-se o cumprimento das diretrizes internacionais por parte do Brasil, além da necessidade de se adotar uma postura ética em relação ao migrante a trabalho, tendo em vista este se tratar de sujeito de direitos. / International labor migration is part of a global and national context, demanding the knowledge of the norms that govern the theme in question. Because of this, the present study has as general objective to verify the influence of the International Labor Organization (ILO) on Brazilian migratory legislation and if the guidelines of this organization are sufficient for the protection of the migrant worker, taking into account Human Rights Labor Law. The study is based on dogmatic investigation, using bibliographical research - with the reading of works on the subject - and documentary - with the survey of national and international guidelines from 1980, when the Statute of the Foreigner was in force until the advent of Law No. 13,445/2017. After the bibliographical and documentary research, an analysis between the international and internal spheres is carried out, suggesting the fulfillment of international guidelines by Brazil, in addition to the need to adopt an ethical stance towards the migrant worker, given the fact they are considered subjects of rights.

Background: At the time of diagnosis, approximately 75% of all bladder cancers are Non-Muscle Invasive Bladder Cancers (NMIBC) - the standard treatment for these cancers is a Transurethral Resection of the Bladder Tumour (TURBT). Although, the vast majority of these cancers are not life-threatening, they have a high risk of recurrence (and progression, particularly in higher risk NMIBC), despite the use of adjuvant intravesical chemotherapy. Consequently, patients are kept on long term cystoscopic surveillance with endoscopic removal if recurrences are detected - this impacts on patients' quality of life and contributes to the high cost for the healthcare provider. Aims: The fundamental aim of this series of clinical studies, spanning 12 years, was to identify and implement, means of improving the efficiency in both processing and operating on patients with NMIBC to not only reduce recurrence, but also to reduce the duration of follow up and repeat operations. It was an evolutionary process where the findings in the preceding studies formed the basis of the subsequent one - while the aim of the individual studies were different, there was a clear link to the essential principles, thus forming a coherent collection of studies. Methods and results: The project was carried out in 3 phases (with 2 or 3 main studies in each phase, augmented by 1 to 2 linked studies - making the entire submission for PhD by publications a series of 12 studies, to date): Phase 1 (5 studies in this phase): The aim was to demonstrate the natural history of non-invasive bladder cancer and identify sub-categories of patients who could be discharged from surveillance at 5 years. This was initially achieved by evaluating a prospectively maintained cohort of non-invasive bladder cancer patients diagnosed between 1978 and 1984 at the Western General Hospital, Edinburgh. This study identified the importance of the recurrence rate at the first follow up cystoscopy (RRFFC) as an essential prognostic marker. This finding was further validated using 2 separate cohorts from a different Centre (the Royal Infirmary, Edinburgh) managed in the 80s and the 90s, respectively. The data confirmed that over the decades, recurrence patterns do change, possibly as a result of differing techniques and improvements in optics and instruments; however, what remained the same was the prognostic value of the RRFFC. Phase 2 (3 studies in this phase): The early recurrence was deemed to be the result of missed and tumours left behind at the initial TURBT, i.e. a marker of quality. However, RRFFC was only known 3 months after the initial surgery. Since the RRFFC was such an important prognostic factor, the aim of this phase was to determine the surgical factors contributing to the quality of TURBT and subsequently implement changes to the principles in carrying out the surgery to improve this quality. This was achieved by prospective collection of information regarding all patients undergoing TURBT for new bladder cancers, recording the tumour features, surgeon experience, if the resection was deemed to have been complete or not, and the pathological results. We identified that the detrusor muscle in the resected specimen and the experience of the surgeon were independent determinants of TURBT quality. This finding was validated in a further study using cohorts from another time period and another Centre - this allowed me to develop the concept of Good Quality White Light TURBT (GQWLTURBT) as the benchmark for the white light TURBT. Phase 3 (4 studies in this phase): Photodynamic Diagnosis assisted TURBT (PDDTURBT) was demonstrated in randomised controlled trials as a technique that reduces the recurrences in NMIBC. In the absence of evidence with this technique in the 'real life' setting nor comparisons with standardised, benchmarked white light TURBT technique, we performed a prospective controlled study comparing PDD-TURBT and GQ-WLTURBT, evaluating early and delayed recurrence rates in 2 separate studies. I also performed a multicentre UK study on the outcomes with PDD-TURBT and collaborated with other experts in Europe in producing a review article around Photodynamic Diagnosis and the cost effectiveness of this technique. Summary: This coherent series of studies has contributed to knowledge in bladder cancer surgery by, among others: (a) mapping the individual patient natural history of non-invasive bladder cancer; (b) confirming the importance of early recurrence as a strong prognostic indicator; (c) identifying predictors of this early recurrence and the quality of TURBT; (d) introducing the concept of the benchmark Good Quality White Light TURBT and (e) demonstrating the benefits of photodynamic diagnosis within a 'real life' setting.

Currently a need exists in South Africa for an age-, linguistically- and culturally appropriate perceptual speech assessment protocol for Zulu-speaking pre-school children with cleft palate. The aim of this study was to develop a reliable perceptual speech assessment protocol for Zulu-speaking pre-school children with cleft palate based on the international guidelines (www.eurocran.org). Furthermore the clinical applicability and relevance of these guidelines for the perceptual assessment of cleft palate speech in the Zulu language were determined. The aims were reached by following a mixed methods research approach and by conducting the research in four phases. In phase one the protocol was compiled with the assistance of an expert Zulu linguist, in phase two the protocol was pre-tested on 12 normal Zulu-speaking pre-school children between three and six years of age; in phase three the perceptions of speech-language therapists regarding the clinical applicability of the protocol were determined after administration thereof on 12 Zulu-speaking pre-school children with cleft palate between the ages of three and six years; and finally in phase four the relevance of applying the international guidelines to the Zulu language was reflected on. A critical analysis of the protocol indicated that the international guidelines (www.eurocran.org) could be used to develop a perceptual speech assessment protocol in an African language namely Zulu. Results of the pilot study revealed that the protocol was age, culturally and linguistically appropriate for normal Zulu-speaking pre-school children. The speech-language therapist participants indicated that the protocol was clinically applicable to Zulu-speaking pre-school children with cleft lip and palate in terms of cultural sensitivity, administration time and its ability to elicit and identify cleft palate speech characteristics. The international guidelines (www.eurocran.org) could be applied to the Zulu language with an emphasis on the click sounds in Zulu. The results have clinical implications for cleft palate service delivery in South Africa. These implications were for in-service training of speech-language therapists regarding cleft palate to provide them with evidence-based guidelines for clinical practice. Implications for further research included the development of norms of speech development in the Zulu language and the standardization of the perceptual speech assessment protocol. This study is valuable as it is the first tool for the perceptual assessment of cleft palate speech in Zulu. The research methodology may serve as an example for the development of similar speech assessment protocols for children with cleft palate in other African languages. AFRIKAANS: Tans bestaan daar ‘n behoefte in Suid-Afrika vir ‘n ouderdoms-, taal- en kultureel toepaslike persepsuele spraak assesseringsmateriaal vir Zoeloe-sprekende voorskoolse kinders met gesplete lip en verhemelte. Die doel van hierdie studie was om ‘n betroubare en geldige Zoeloe persepsuele spraak assesseringsprotokol vir voorskoolse kinders met gesplete lip en verhemelte te ontwikkel gebasseer op die internasionale riglyne (www.eurocran.org). Die kliniese toepaslikheid en relevansie van die internasionale riglyne vir die persepsuele assessering van gesplete lip en verhemelte is bepaal. Die doelwitte is bereik deur ‘n gemengde kwalitatiewe en kwantitatiewe navorsingsmetode te volg asook deur die navorsing in vier fases uit te voer. In fase een is die protokol ontwikkel met die bystand van ‘n Zoeloe taalkundige, in fase twee is die protokol getoets op 12 normale Zoeloe-sprekende kinders tussen drie en ses jaar, in fase drie is die persepsies van drie spraak-taalterapeute verkry aangaande die kliniese toepaslikheid van die protokol na afloop van evaluasies op 12 Zoeloe-sprekende voorskoolse kinders met gesplete lip en verhemelte tussen drie en ses jaar, in fase vier is gereflekteer op die toepaslikheid van die internasionale riglyne vir Zoeloe. ‘n Kritiese analise van die protokol het aangedui dat die internasionale riglyne (www.eurocran.org) gebruik kon word om ‘n persepsuele spraak assesseringsprotokol in ‘n Afrika taal, naamlik Zoeloe, op te stel. Resultate van die voorstudie het aangedui dat die protokol taal-, ouderdoms- en kultureel toepaslik was vir die normale Zoeloe-sprekende voorskoolse kinders. Die spraak-taalterapeute as deelnemers het aangedui dat die protokol klinies toepaslik was vir voorskoolse kinders met gesplete lip en verhemelte in terme van die kulturele sensitiwiteit van die protokol, administrasie tyd asook die vermoë om die spesifieke gesplete lip en verhemelte spraakkenmerke te ontlok. Die internasionale riglyne (www.eurocran.org) kon gevolg word vir Zoeloe met insluiting van die suigklanke in die Zoeloe taalstruktuur. Die resultate het implikasies vir dienslewering in Suid-Afrika met betrekking tot gesplete lip en verhemelte. Hierdie implikasies sluit in-diens opleiding van spraak-taalterapeute in om aan hul riglyne te verskaf vir beste praktyk. Implikasies vir verdere navorsing omsluit die ontwikkeling van norme in terme van die spraak ontwikkeling in Zoeloe asook die moontlike standardisering van die persepsuele spraak asesseringsprotokol. Die studie is waardevol aangesien dit die eerste poging was om ‘n persepsuele spraak assesseringsprotokol in Zoeloe te ontwikkel vir die evaluasie van kinders met gesplete lip en verhemelte. Die navorsingsmetodologie kan gevolg word vir die ontwikkeling van soortgelyke spraak assesseringprotokolle vir kinders met gesplete lip en verhemelte in ander Afrika tale. Copyright / Dissertation (MCommunication Pathology)--University of Pretoria, 2010. / Speech-Language Pathology and Audiology / unrestricted

Abstract in English, Afrikaans and Zulu / In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level. / Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word. / Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya. / Financial Accounting / D. Phil. (Accounting Sciences)