This study focused on the teaching of Civic Education in Zambia. Specifically, the study examined pedagogical practices in relation to the teaching of Civic Education in schools. It is argued in this study that following right pedagogical practices in the teaching of Civic Education can lead to social change and transformation of society. As such, the purpose of the study was to ascertain therefore the extent to which Civic Education was enhancing or impeding social change and transformation in society. In order to realize the objectives of the study, an exploratory research design was used. The study found out that Civic Education in schools was not modelled on practices that can lead to social change and transformation of society; service learning approaches were rarely promoted in Civic Education lessons; teaching approaches in colleges and the university with respect to Civic Education are greatly lacking; teaching and learning materials in Civic Education were not readily available in schools; teachers of Civic Education were not grounded in the key theoretical and pedagogical perspectives underpinning Civic Education. The study therefore concludes that with correct pedagogical practices and approaches Civic Education can lead to social change and transformation of society. / Educational Foundations / D. Ed. (Socio-Education)

Problem: Arbetsmiljön är viktig för människors välbefinnande. Hälsofrämjande faktorer antas inte bara styrka individens fysiska och psykiska hälsa, utan även företagets konkurrenskraft och lönsamhet. I uppsatsen undersöker vi hur företaget SSAB i Borlänge arbetar med hälsa genom att tillämpa ett hälsofrämjande perspektiv och utgå från teorin om Känslan av sammanhang (KASAM). Ledarskapsvärderingar har betydelse för medarbetares hälsa (Hanson, 2004) och vi undersöker vilken uppfattning ett antal chefer har om sina roller i det hälsofrämjande arbetet och deras syn på medarbetarundersökningen HälsoSAM som företagshälsovården på SSAB bedriver. Arbetsbelastningen på medarbetare och chefer ökar till följd av sparkrav, samtidigt som resurserna minskar (Gatu, 2003). Följden blir en större risk för ohälsa och ett sätt att minska sjukfrånvaron är att genomföra hälsofrämjande insatser (Prevent, 2001). Syfte: Syftet med studien är att utifrån ett hälsofrämjande perspektiv förklara vad chefer har för möjligheter att skapa förutsättningar för att främja medarbetarnas hälsa på SSAB i Borlänge. Metod: Den metod som ligger till grund för uppsatsen baseras på ett kvalitativt angreppssätt där semistrukturerade intervjuer samt litteraturstudier genomförts för att samla information. Analys: Ledarens beteende påverkar medarbetarna. Hög arbetsbelastning på SSABs chefer leder till lägre närvaro bland medarbetarna, vilket i sin tur ger sämre förutsättningar för att främja hälsan. HälsoSAM kartlägger medarbetarnas hälsoläge, både välbefinnande och arbetskapacitet. Resultaten är vägledande i det hälsofrämjande arbetet men överbelastning, tidsbrist och kunskapsbrist hos cheferna bidrar till att uppföljningen inte blir systematisk. För ett väl fungerande hälsoarbete krävs systematik. Slutsats: Hälsofrämjande processer i arbetslivet skapas genom balans mellan krav och resurser. På SSAB i Borlänge hindras hälsoarbetet av tidsbrist och kunskapsbrist hos cheferna. Kostnadsbesparingar påverkar hälsoarbetet negativt och systematiken i uppföljningsarbetet blir lidande. Ansvaret för hälsoarbetet läggs på företagshälsovården, men utan stöd från chefer blir inte hälsoarbetet en naturlig del i verksamheten. Det är viktigt att i rådande situation se vad främjande av hälsa kan ge tillbaka till företaget i både ekonomiska och kvalitativa termer. Insikt om detta ökar chefernas incitament att prioritera hälsofrämjande processer och organisera arbetet så att människor har förutsättningar att hantera, kontrollera och klara av sina uppgifter. / Problem: The working environment is essential for human well-being. Health factors are assumed not only to strengthen the individuals’ physical and mental health, but also the company’s competitiveness and profitability. In the paper, we examine how the company SSAB in Borlänge is working with health by applying a health perspective and by applying the theory of sense of coherence (SOC). Leadership values are important for employees’ health (Hanson, 2004) and we are examining the perception a number of managers have of their roles in health promotion, and their views of the employee survey HälsoSAM, which the occupational health services at SSAB perform. Employees and managers workload is increasing due to cutbacks, while resources are decreasing (Gatu, 2003). The consequence is a greater risk of ill health and a way to reduce sick leave is health promotion (Prevent, 2001). Purpose: The purpose of the study is from a health perspective explain managers’ opportunities to create conditions to promote employees' health at SSAB in Borlänge. Method: The methodology underlying this study is based on a qualitative approach in which semi-structured interviews and literature studies are conducted to gather information. Analysis: Managers’ behavior affects the employees. High workload on SSAB's managers leads to lower attendance among , which in turn provides fewer opportunities for health promotion. HälsoSAM maps employees' health status. The results are indicative of the health promotion work, but overload, lack of time and lack of knowledge among managers contribute to that the follow-up does not become systematic. Well-functioning health work requires systematic work. Conclusion: A health-promoting process at work is created by the balance between demands and resources. The health-promoting process at SSAB in Borlänge is prevented by lack of time and lack of knowledge among managers. Reorganizations and cost savings negatively affect health promotion in the workplace and the systematic in the follow-up work suffers. Responsibility for health work is placed on occupational health, but without support from managers, the health work does not become a natural part of the business. In the current situation, it is important to see what health promotion can give in return in both financial and qualitative terms. If the managers realize this, it increases the incentives to prioritize the process of health promotion and organize the work so employees have the ability to handle, control and manage their work.

Bakgrund: OECD har tillsammans med G20-länderna beslutat att koncerner skall skatterapportera i enlighet med ett nytt underlag utifrån en ny lagstiftning, som heter Country-By-Country-rapportering (CbCr). Detta innebär att företagen skall börja rapportera bland annat betald skatt och sina anställda per jurisdiktion där företaget verkar och på så vis kommer en ökad transparens inom skatteredovisning att ske. Ur myndigheters synpunkt är detta en ändring mot det positiva, men frågan blir vad företagen och dess koncernskattechefer anser om denna ändring i skatteraportering. Syfte: Uppsatsens syfte är att identifiera och beskriva koncernskattechefers attityder till en ny lagstiftning som ändrar dagens skatterapportering genom CbCr som leder till en ökad transparens i skatteredovisningen, samt att se vad som påverkar identifierad attityd. Denna studie kommer att bidra genom att ge ett empiriskt underlag som öppnar för framtida forskning kring attityder hos koncernskattechefer vid den ökade transparensen i skatteredovisning. Studien ger också ett kunskapsunderlag för statliga myndigheter, i synnerhet skattemyndigheter, och för berörda koncerner samt svenskt näringsliv. Metod: Genom en kvalitativ metod med  intervjuer av koncernskattechefer hos 8 stora koncerner samt skatteverket har empiriskt material samlats in som leder till en vidare analys och slutsats. Slutsats: De mest framträdande resultaten i denna uppsats har varit att en del koncernskattechefer ser samband mellan skatt och socialt ansvar och är därmed positiva till implementeringen eftersom det kommer att stärka det sociala kontraktet. Andra koncernskattechefer ser risker med CbCr och ökade kostnader och därmed minskade incitamentsersättningar och har en negativ attityd till en ökad transparens i skatteredovisningen. / Background: A decision made by OECD, together with G20-countries says that Corporate Groups shall report report tax according to new guideline, called Country-By-Country-reporting. This means that corporate groups for example will report tax paid per jurisdiction and therefore will the tax transparency be increased. According to  authorities, the new implementation is positive but the question is whether the corporate groups and their corporate group tax managers will be positive or not. Purpose: The purpose of this study is to identify and explain attitudes of tax managers when a new legislation changes today´s tax reporting in the form of a CbC-report which will increase transparency in the tax reporting, and what elements are behind these identified attitudes.This study will contribute by giving an empirical material thats opens to further research about corporate group tax managers attitudes with increased tax transparency. The study also gives better knowledge for public authorities, particularly the tax authority and to concerned corporate groups. Method: Through a qualitative method with interviews with corporate group tax managers with 8 large corporate groups and tax authorities, empirical material has been gathered, which leads to further analysis and a conclusion. Conclusion: The most prominent results in this essay has been the fact that some corporate group tax managers sees the connection between tax and social responsibility and therefor are positive to the implementation because it will strengthen the social contract.Other corporate group tax managers sees the hazards with CbCr and appurtenant costs and therefor decreased incentive compensation. These corporate group tax managers have a negative attitudes towards an increased tax transparency.

This thesis aims to provide a framework for analyzing the moral responsibilities of global agents in what I call the Global Health Crisis (GHC), with special attention devoted to the moral responsibilities of pharmaceutical companies. The main contribution of this thesis is to provide a general account of the moral responsibilities of different global players, mapping the different kinds of duties they have, their content and force, and their relation to the responsibilities of other relevant actors in the GHC. I also apply this account to current debates surrounding the need for reforms to the international legal rules addressing the GHC, notably the TRIPs regime. In doing so, this thesis will discuss the allocation of responsibilities for the GHC among different global players, such as state and non-state actors, the latter including pharmaceutical companies. In order to investigate the allocation of duties, I will first analyze the object of such allocation which constitutes the object of the current GHC (Part A); then the agents responsible for addressing this crisis (Part B); and finally, existing institutional alternatives to reform the international legal rules addressing the GHC, such as the TRIPs regime (Part C).

Au 20è siècle, l’Internet a commencé à se développer. En matière de propriété littéraire et artistique, l’incidence des nouvelles technologies sur la création fut réelle et parfois positive. Cependant, les nouvelles technologies causent des conséquences négatives sur la création elle-même. C’est le phénomène du piratage des œuvres sur l’Internet. Les prérogatives d’auteur sont alors menacées, car tous les citoyens peuvent être des consommateurs des œuvres sans difficulté, ni rémunération pour l’auteur. Alors que la législation vietnamienne dans cette matière est encore silencieuse, aucune étude pertinente et approfondie n’existe pour l’instant au Vietnam. Cette thèse vise à apprécier l’efficacité de la protection et de l’exploitation du droit d’auteur dans le cyberespace au Vietnam tant en théorie qu’en pratique.La première partie se consacre à l’étude des enjeux de l’application du droit d’auteur dans le cyberespace. L’analyse porte au premier rang sur les influences de l’Internet sur les droits d’auteur. Il s’agit donc d’étudier les caractères ainsi que les attributs des prérogatives morales et patrimoniales de l’auteur afin d’analyser pourquoi et comment l’Internet peut les influencer. Le développement de ce travail aborde ensuite l’exploitation du droit d’auteur dans cet environnement. La pertinence de l’étude de cette question se trouve dans l’idée selon laquelle sans l’exploitation, les prérogatives de l’auteur sont dépourvues de valeur.La deuxième partie porte sur les mesures de protection du droit d’auteur ainsi que les aspects de droit international privé. À ce titre, deux types de mesures de protection des droit d’auteur sur l’Internet sont envisagés, à savoir d’une part, l’engagement de la responsabilité des acteurs relatifs à l’exploitation des œuvres sur l’Internet, et d’autre part, le renforcement des sanctions civiles, administratives tant que pénales. En outre, pour une meilleure protection du droit d’auteur sur l’Internet, les conflits de juridictions ainsi que les conflits de lois pour des litiges ayant des éléments d’extranéité provoqués par l’espace sans frontière comme Internet doivent être résolus. En effet, est retenu en général pour la détermination du tribunal compétent, un principe selon lequel le tribunal du domicile du défendeur est compétent de juger ainsi que le tribunal du lieu du délit. Quant à la loi applicable, d’après un principe posé par la Convention de Berne, dit lex loci protectionis, l’étendue et les moyens de recours garantis à l’auteur pour sauvegarder ses droits sont réglés exclusivement par la législation du pays où la protection est réclamée. / In the 20th century, the Internet began to develop. In terms of literary and artistic property, the impact of new technologies on the creation was real and sometimes positive. However, new technologies are causing a negative impact on the creation itself. This is a piracy phenomenon on the Internet. The prerogatives of author are so threatened because all persons can become consumers of the works without difficulty, or compensation for the author. While the Vietnamese law in this area is still quiet, the relevant study is currently rare in Vietnam. This thesis aims to assess the effectiveness of the protection and of the exploitation of copyright in cyberspace in Vietnam both in theory and practice.The first part is devoted to study of issues in the application of copyright in cyberspace. In this part, the influences of the Internet on copyright are firstly mentioned. It is therefore to study the characteristics and the attributes of prerogatives of the author to analyze why and how the Internet can influence them. The development of this work addresses the exploitation of copyright in this environment. The relevance of the study of this question lies in the idea that without the operation, the prerogatives of the author have no value.The second part focuses on copyright protection measures and aspects of private international law concerning copyright. As such, two types of measures to protect copyright on the Internet are considered, namely the one hand, the commitment of the responsibility of actors of the Internet for the exploitation of works in cyberspace, and the other hand, the strengthening of civil remedies as well as administrative and criminal penalties. In addition, for better protection of copyright on the Internet, conflicts of jurisdiction and conflicts of law in disputes with foreign elements caused by the border-free area such as the Internet must be resolved. In fact, is usually chosen for the determination of the competent court, a principle that the court of the place of the defendant is competent to judge and the court of the place of the offence. For the applicable law, according to principle laid down by the Berne Convention, said lex loci protectionis, the extent and the remedies afforded to the author to protect his rights shall be settled exclusively by the law of the country where the protection is claimed.

Made available in DSpace on 2016-04-25T18:40:43Z (GMT). No. of bitstreams: 1 Aldeir de Lima Campelo.pdf: 995111 bytes, checksum: c7cf8c7b0fda9f1cdf4b7c92b2226ab4 (MD5) Previous issue date: 2010-04-26 / The independent audit activity can exclusively be performed by accountants who conduct the investigation of the financial statements of listed companies, as well as large companies, as defined by article 3º of Law 11.638/2007, even if such large companies are not listed. In order to exercise such activity the accountants are required to be registered in the Brazilian Securities and Exchange Commission as well as in the Regional Accounting Council of their jurisdiction. All professional activities require involvement, commitment and mainly responsibility in its practice and such responsibility may vary according to the implications from their work. Independent auditors also follow this rule and due to the relevance of their services, must be totally reliable. Based on these aspects, the goal of this study is mainly to identify the legal responsibilities of independent auditors in Brazil through the verification if such liabilities are being monitored by regulators and how this monitoring is performed. Therefore, the study presents the development of independent audit activity in Brazil, the conceptual aspects, genres, as well as financial statements, generally accepted auditing standards and professional standards. This is a study with a methodology based on the review of theoretical literature and also in research of the explanatory-descriptive. Regulators presented in the research are the Federal Accounting Council, the Brazilian Securities and Exchange Commission and the Brazilian Central Bank. These three regulatory agencies have designated a person to answer the questionnaire prepared for this purpose, with open questions. The responses of the regulators, in conjunction with the theory study, since the initial development to the results, present a study that meets its objective, and provides credibility to the reader / A prática de auditoria independente é de exercício exclusivo do contador que, para realizar o exame das demonstrações contábeis de sociedades por ações, bem como, às sociedades de grande porte, ainda que não constituídas sob a forma de sociedades por ações, conforme previsto no artigo 3º da Lei nº 11.638/2007, tem como necessário o seu registro na Comissão de Valores Mobiliários além do registro no Conselho Regional de Contabilidade da jurisdição do contador. Todas atividades profissionais exigem envolvimento, compromisso e principalmente responsabilidade em seu exercício e essa responsabilidade pode variar de acordo com as repercussões que sobrevêm do seu trabalho. Os auditores independentes seguem essa regra e que devido à relevância dos seus serviços prestados, devem total confiabilidade à sociedade. Com base nesses aspectos, este estudo objetiva, preponderantemente, identificar as responsabilidades legais dos auditores independentes no Brasil pela verificação se tais responsabilidades são monitoradas pelos órgãos reguladores da profissão e como se dá esse monitoramento. Para tanto, o estudo apresenta a evolução da atividade de auditoria independente no Brasil, os aspectos conceituais, os gêneros, bem como, trata das demonstrações contábeis, das normas de auditoria das demonstrações contábeis e das normas profissionais da atividade. Trata-se de um estudo com metodologia focada teoricamente na revisão da literatura e também em pesquisa do tipo exploratório-descritiva. Os órgãos reguladores apresentados na pesquisa são o Conselho Federal de Contabilidade, a Comissão de Valores Imobiliários e o Banco Central. Os três órgãos designaram um responsável para ser o respondente do questionário elaborado para este fim, com questões abertas. As respostas dos órgãos, em comunhão com a teoria estudada, desde o desenvolvimento inicial até os resultados obtidos, apresentam um estudo que atende ao proposto, bem como oferece credibilidade ao leitor

Made available in DSpace on 2016-04-29T14:16:57Z (GMT). No. of bitstreams: 1 maria vignoli.pdf: 478225 bytes, checksum: f36e614338d8f75bf94764c7bc7bbaf1 (MD5) Previous issue date: 2007-05-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The present dissertation concerns about the current transformation of families regarded in the theoretical production of the brazilian social service. It is about a historical bibliographer research, accomplisher through the survey of some classic references which approach this subject but mainly through the renowned social service & Society magazines which have brought the word family as title. We have aimed at the acquaintance of theoretical contributions of the brazilian social assistants about the thematic above mentioned and aimed at the widening of our own knowledge as professionals who directly act on those mentioned users, as well. This essay has intended to point out the inquiries that have been outlined during the procedure of the study as well as requires closed to the mainly issue. We have been in need to pursuit an extended understanding of family, which certainly is a social institution, questioning its complexity and its contradictions. It has been realized that family has to be regarded in all of its present configurations and in its imputed responsibilities as well. In order to understand what have been happening in a contemporaneous way, this research started from the antiquity with goal of getting to know the conception of those families in some countries and, mainly, to understand the transformations that took place in those families from Brazil. It has been also studied the brazilian social politics and some historical facts of the government lead by Getúlio Vargas and Luis Inácio Lula da Silva (From 1930 to 2006). It has been concerned, as well, the social politics turned on families, their relations with the state in the past few decades, giving priority to the social claims, to the social service and to the social assistants actuation in regard to the mentioned requirements. This study has helped us in the widening of our knowledge about this thematic, which has allowed us to face the challenges that require professional intervention / A presente dissertação trata das transformações ocorridas com as famílias, contempladas na produção teórica do serviço social brasileiro. É uma pesquisa histórica bibliográfica, realizada através do levantamento de alguns clássicos que abordam o assunto, mas, principalmente das Revistas Serviço Social & Sociedade com o título sobre família. Objetivamos conhecer as contribuições teóricas dos assistentes sociais brasileiros sobre a temática, visando a ampliar nosso conhecimento como profissional que atua diretamente com esses usuários. A intenção deste trabalho foi seguramente pontuar indagações que foram sendo alinhavadas no processo de estudo e na proximidade com essa demanda. Sentimos a necessidade de buscar uma maior compreensão da família, que é uma instituição social, problematizando-a em sua complexidade e contradições. Compreendemos que temos que pensá-la em suas configurações atuais e as responsabilidades que lhe são atribuídas. Para entender o que vem ocorrendo na contemporaneidade, iniciamos nossa pesquisa retornando à antiguidade para conhecer concepções de famílias em alguns países e principalmente as transformações ocorridas com elas no Brasil. Estudamos as políticas sociais brasileiras e alguns marcos históricos das gestões de Getúlio Vargas a Luis Inácio Lula da Silva (1930 a 2006). Preocupamo-nos em pensar a política social voltada à família, as relações com o Estado nas últimas décadas, priorizando a questão social, o serviço social e a atuação dos assistentes sociais, junto a essa demanda. Este estudo possibilitou ampliar nosso conhecimento sobre a temática, aprofundando assim o saber para enfrentamento de desafios que demandam a intervenção profissional

Changes in juvenile justice are often attributed to increases in offending and media attention to crime. A "cycle" of reforms, which alternate between punitive and treatment type responses has been identified. This study explores the possibility that wider socio-political events also have implications for reforms. Nations in which welfare and juvenile justice systems are highly integrated, may exhibit different patterns of policy change than those observed elsewhere. Changes in juvenile justice policy in New Zealand and Sweden are examined. The implications of policy change for the rights and responsibilities of those involved in the juvenile justice system are also examined. This includes the State, juvenile offenders and their parents and the victims of crime. Particular attention is given to the status of parental rights.

<p>Coffee is a much enjoyed everyday-luxury in many parts of the world. It is not only enjoyed as a stimulant but also for social activities. “Fika” is a Swedish word which is difficult to translate and basically means to-have-coffee-with-friends. Coffee is so loved in Sweden that the average Swede consumes about nine and a half kilogram per year. But coffee often comes with a bitter aftertaste of environmental degradation and social injustice. Pesticide use is one of the environmental problems; some of the most dangerous ones are used in coffee productions. When it comes to social aspects world market prices on coffee has been very low for about two decades. At its worst coffee farmers were paid about a quarter of the production price for their coffee. This has led to a situation of wide spread financial debt, poverty, and sometimes even starvation among farmers. One solution which some farmers take is drug production. Coca is easy to grow and gives high revenue, which may make it appealing to a desperate coffee farmer. Another option can be provided by responsible corporations and concerned consumers –a fair pay.</p><p>The coffee sector in general and Swedish coffee roasting company Löfbergs Lila AB in particular are used as a case study for this thesis focal point which is the correlation between consumer power and Corporate Social Responsibility (CSR). The large social and environmental problems in the coffee sector make it an area where voluntary responsibilities from consumers and businesses can have a very large positive impact. Sales numbers of organically produced and Fairtrade labelled coffee are increasing due to consumer demand. It is clear that consumer power is one of the cornerstones of CSR. When consumers ask for socially and ecologically sustainable goods corporations can produce these goods with an economical gain, thus a win-win situation occurs for corporate profit and the social-/environmental sphere. Both consumer demand and the possibility for corporate profit seams to be prerequisites for CSR.</p><p>It is clear that voluntary approaches to sustainable development such as consumer choice and CSR can lead to many positive changes; however concerns arise when it comes to the fulfilment of sustainable development. The ecological footprint gives us a number for the worlds’ total over consumption and it shows that to fulfil sustainable development as defined in “Our common future”, also known as the Brundtland commission, most western countries would have to reduce their total consumption by approximately 75 %. Consumers are driven by many other factors than social and environmental concerns, and companies and corporations have shown many times that there is much talk in CSR but little is actually done. This leads to the conclusion that although some positive changes occur, voluntary actions such as CSR and consumer power/choice will probably not be enough to lead us to a sustainable development.</p>

Coffee is a much enjoyed everyday-luxury in many parts of the world. It is not only enjoyed as a stimulant but also for social activities. “Fika” is a Swedish word which is difficult to translate and basically means to-have-coffee-with-friends. Coffee is so loved in Sweden that the average Swede consumes about nine and a half kilogram per year. But coffee often comes with a bitter aftertaste of environmental degradation and social injustice. Pesticide use is one of the environmental problems; some of the most dangerous ones are used in coffee productions. When it comes to social aspects world market prices on coffee has been very low for about two decades. At its worst coffee farmers were paid about a quarter of the production price for their coffee. This has led to a situation of wide spread financial debt, poverty, and sometimes even starvation among farmers. One solution which some farmers take is drug production. Coca is easy to grow and gives high revenue, which may make it appealing to a desperate coffee farmer. Another option can be provided by responsible corporations and concerned consumers –a fair pay. The coffee sector in general and Swedish coffee roasting company Löfbergs Lila AB in particular are used as a case study for this thesis focal point which is the correlation between consumer power and Corporate Social Responsibility (CSR). The large social and environmental problems in the coffee sector make it an area where voluntary responsibilities from consumers and businesses can have a very large positive impact. Sales numbers of organically produced and Fairtrade labelled coffee are increasing due to consumer demand. It is clear that consumer power is one of the cornerstones of CSR. When consumers ask for socially and ecologically sustainable goods corporations can produce these goods with an economical gain, thus a win-win situation occurs for corporate profit and the social-/environmental sphere. Both consumer demand and the possibility for corporate profit seams to be prerequisites for CSR. It is clear that voluntary approaches to sustainable development such as consumer choice and CSR can lead to many positive changes; however concerns arise when it comes to the fulfilment of sustainable development. The ecological footprint gives us a number for the worlds’ total over consumption and it shows that to fulfil sustainable development as defined in “Our common future”, also known as the Brundtland commission, most western countries would have to reduce their total consumption by approximately 75 %. Consumers are driven by many other factors than social and environmental concerns, and companies and corporations have shown many times that there is much talk in CSR but little is actually done. This leads to the conclusion that although some positive changes occur, voluntary actions such as CSR and consumer power/choice will probably not be enough to lead us to a sustainable development.