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ACCOUNTING POLICIES REGARDING SUBSIDIES IN AGRICULTURE
CAMELIA-DANIELA HA?EGAN,CARMEN-MIHAELA IMBRESCU,O.O. MEGAN
Lucr?ri ?tiin?ifice : Management Agricol , 2009,
Abstract: The work approaches theoretical problems regarding the role of subsidies in agriculture, the situation of the subsidies in Romania, as well as the accounting policies regarding these subsidies. From the accounting point of view, we followed how the politics are being applied by the companies with agricultural orientation, for the two categories: subsidies related to the assets and subsidies related to incomes.
Public care policies for child and adolescent victims of domestic violence
Vendruscolo, Telma Sanchez;Ferriani, Maria das Gra?as Carvalho;Silva, Marta Angélica Iossi;
Revista Latino-Americana de Enfermagem , 2007, DOI: 10.1590/S0104-11692007000700016
Abstract: this is a qualitative study that aimed to know and analyze the social representations of social workers regarding the assistance to the child and adolescent, victims of domestic violence. the data collection was carried out through semi-structured interviews and participant observation. the data analysis was based on the hermeneutic-dialectic perspective. the empirical categories that emerged from the subjects' representations were: "lack of policy", "do not support because have not received support", and "social assistance" whereas the political economic aspect was highlighted as determinant of violence; the cultural aspects, perpetuating a cycle of violence in the families. an important step must be taken is the formulation of public policies directed to all children and adolescents and not policies of exception, directed only to those who are in situation of "social and personal risk".
EMERGENCY EXIT: SOCIAL REFLECTIONS UPON TRANSPORT POLICIES
CARLOS F. PARDO
Universitas Psychologica , 2005,
Abstract: The article is based on sustainable transport policy of the 21st century while describing the various factors that definethem, the cities conditions in terms of their morphology, available transport modes and citizens’ movement as maincomponents of these policies. Sustainable development is described as its application to transport and citizens’mobility. Also, basic reflections about the future of mobility in cities of developing countries are discussed, whilequestioning what this might imply for citizens in psychological terms. The possibility of applying this knowledge inmobility and transport is also outlined as an emerging field of work.
The Controversy in the Romanian Legislation Regarding the Granting of Conditional Release
Mihail-Silviu Pocora,Monica Pocora
EIRP Proceedings , 2010,
Abstract: Starting from the four types of conditioned liberation characters (general, individual, optional and revoked) it raises the controversy regarding how to grant it. Thus, in relation to the generality of conditioned liberation, under which, it can be given to any convict regardless the nature and seriousness of perpetrated crime, there are some questions as follows: is conditioned liberation granted correctly in case of extremely serious murder, or not? Is conditioned liberation granted correctly in case of sexual act with a minor? If the answer of this question is affirmative, what will happen with further development of the child? He will be able to get a look at the person who shaded his childhood, just because he is the author of an invention? He will be able to understand that law offered to offender the freedom in exchange for innovations, while theshock that child was forced to endure, was for nothing? The disputed aspects concerning granting conditional release are induced by the development of published scientific papers or patented inventions and innovations.
Reflections of Preservice Information Technology Teachers Regarding Cyberbullying  [PDF]
Yavuz Akbulut,Cem ?uhadar
Turkish Online Journal of Qualitative Inquiry , 2011,
Abstract: The current phenomenological study addressed the reflections of preservice information technology (IT) teachers regarding their cyberbullying or victimization experiences. Fifty five preservice IT teachers at a Turkish teacher training institution were offered a lecture with the purpose of awareness-raising on cyberbullying, which was followed by the assignment of take-home reflection papers. Document analysis on reflection papers led researchers to find out underlying themes regarding participants’ cyberbullying or victimization experiences. Findings revealed that females were more likely to be victims than males. Instant messaging programs, e-mail, cell phones and online social networks were used as means to cyberbully. Varying psychological consequences of victimization incidents were reported. Noted reactions to incidents were discontinuing interaction with bullies, and seeking family, peer and legal support. Findings further implied that awareness raising activities regarding cyberbullying were likely to reduce cyberbullying instances and increase preservice teachers’ action competence.
ASPECTS REGARDING THE EU MEMBER STATES COMPETENCE IN THE ENFORCEMENT OF THE EUROPEAN LEGISLATION
CONSTANTA MATUSESCU,CLAUDIA GILIA
Challenges of the Knowledge Society , 2011,
Abstract: During the EU’s progressive consolidation process, the relation between EU and national law has turned out to be extremely complex, being subject both to a positive evolution, but also to a number of difficulties of assimilating EU norms and enforcing them in relation to national legal systems, an uniform regulation proves to be necessary. Still, the adequate and correct enforcement of EU legislation is essential when it comes to maintaining the EU’s strong foundation and ensuring that European policies have the effect desired, by acting in favor of European citizens. The effectiveness of governance is menaced when Member States are not capable to enforce common rules correctly, enforcing EU legislation with delay or errors does nothing but weakening the European system, reducing the latter’s possibility to achieve its objectives and deprives citizens, as well as enterprises, from various benefits.At the same time, the enforcement of EU law is the duty of all Member States. Any state has the duty to enforce EU law, as well as the liability for its transgression, no matter which is the state authority, central or local, which committed the violation. The important role played by EU law – the observance of which must be insured both by Europeans institutions and national jurisdictions – imposes on every state the duty to order the most suitable methods of guaranteeing the observance of community law by its public collectivities.
AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES  [PDF]
Popa Dorina Nicoleta,Belenesi Marioara,Mester Ioana Teodora
Annals of the University of Oradea : Economic Science , 2011,
Abstract: In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability) in drawing up the annual financial statements, and most of them (56.67%) are not aware of the possibility to use a significance threshold (10%-15%) of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.
Health program for the adolescent parents: reflections on its relevance
Tatiane Machado da Silva Soares, Maria Cecília Lorea Leite, Bruna Knob Pinto, Diéllen Moura Borowisk, Caroline Vargas Ribeiro
Revista de Enfermagem UFPE On Line , 2010,
Abstract: Objective: to reflect on the relevance of the development of health programs for adolescent parents, so that those can better understand the paternity and feel safe to assume the son and, perhaps, the family. Methodology: bibliographical research in the data bases PubMed, SCIELO and LILACS, between the months of May and June of 2009. It was found 105 articles, published among the years from 2000 to 2007, with the descriptors: Paternity, Adolescence, Health Program and Sexuality. Among these articles, only 16 had been constituted referential basis for this study, because they focus, specifically, the chosen theme. Results: in the research it was not found many articles on the theme, because this is still little explored. Besides, the existent health programs only include the cares with the adolescent mother forgetting the father. It is known that the adolescent father's participation in the care with the son from the gestation provides a better bond of this with the son and with the companion. Conclusion: it is done necessary the existence of social nets of support capable to insert these adolescent parents in the complex process that already begins in the conception.
Canadian Infanticide Legislation, 1948 and 1955: Reflections on the Medicalization/Autopoiesis Debate  [cached]
Kirsten Johnson Kramar,William Dean Watson
The Canadian Journal of Sociology , 2008,
Abstract: This article provides a sociological analysis of the discursive interpretations of the criminal law mitigation frameworks underpinning infanticide law in England and Canada. The passage of infanticide legislation by the Canadian Parliament in 1948 and 1955 is described. The account is contrasted with Tony Ward's analysis of the passage of English legislation in 1922 and 1938. The Canadian legislation of 1948 was based on the English Infanticide Act of 1922. Ward claims that his account shows that, despite obvious appearances and the views of socio-legal commentators writing during the 1980s and 1990s, infanticide law is not an example of the medicalization of women's deviance but, if anything, more closely exemplifies law as an autopoietic system of communication which "enslaves" medical concepts, adapting them for its own strictly legal purposes. We argue that, while Ward's critique of the medicalization interpretation of infanticide law is broadly apposite, autopoiesis theory provides an overwrought alternative. This is especially true for the Canadian legislation.
The Europeanisation of Research and Higher Educational Policies Some Reflections  [PDF]
Jarle Trondal
European Integration Online Papers , 2002,
Abstract: This study poses the following question: To what extent do EU policies affect national policies? In concrete, this article studies the europeanisation of policy in the field of Research and Higher Education (R&E). The field of R&E is largely neglected in the literature on European integration and europeanisation. I argue that processes of europeanisation of R&E policy mirror two interrelated processes: Both the emergence of supranational policies at the EU level and national convergence towards these policies. The empirical scope of the study is the relationship between EUs R&E policies and the corresponding policies of Norway. Our empirical observations based on documentary data and existing bodies of literature reveal that the emergence of creeping supranational R&E policies at the EU level has accompanied moderate convergence of Norwegian R&E policies. This moderate level of convergence, I argue, reflects a mix of moderate institutionalised linkages between Norwegian ministries and agencies and EU institutions, moderate adaptational pressures towards Norwegian R&E policies from the EU, and institutional path-dependencies in Norwegian R&E policies.
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