An understanding of materiality in an integrated reporting context: an application of logics

A research report submitted In partial fulfilment of the degree of Masters of Commerce in Accounting, School of Accountancy, 2015This study is concerned with the adoption of materiality as a key reporting principle in the integrated report. This study investigates how preparers are determining which information is material and ought to be included in their integrated reports. The influence of logics is observed through an investigation of the different conceptualisations of the materiality concept by the preparers of integrated reports. Qualitative data was gathered from interviews with preparers of integrated reports in South Africa. The data was analysed using a grounded theory approach and the interplay between old and new logics that are shaping materiality in integrated reporting was identified. The findings of this research indicate that there are three groups of preparers each embodying different logics. The compliance preparers view integrated reporting as a compliance exercise. The stakeholder-aware preparers are aware that the integrated report should communicate with a wide variety of stakeholders and the interpretive preparer uses the integrated report not only to communicate to stakeholders but to identify weaknesses with in the entity. The findings also indicate that there are variations in practices and understandings of materiality and reveal differing organisational priorities which highlight the extent to which materiality is a social and behavioural phenomenon. The research adds to the limited body of corporate governance research drawing on an interpretive epistemology to explore recent reporting developments in a South African context the findings of this study will be relevant for the current debate about materiality in the integrated report, especially given the emergence of integrated corporate report. Keywords: King 3, GRI, Sustainable reporting, South Africa, Materiality, Institutional Logics, Integrated report.MT201

Development and verification of design methods for ducts in a space nuclear shield

A practical method for computing the effectiveness of a space nuclear shield perforated by small tubing and cavities is reported. Performed calculations use solutions for a two dimensional transport code and evaluate perturbations of that solution using last flight estimates and other kernel integration techniques. In general, perturbations are viewed as a change in source strength of scattered radiation and a change in attenuation properties of the region

Machine Learning Techniques in Optimal Design

Many important applications can be formalized as constrained optimization tasks. For example, we are studying the engineering domain of two-dimensional (2-D) structural design. In this task, the goal is to design a structure of minimum weight that bears a set of loads. A solution to a design problem in which there is a single load (L) and two stationary support points (S1 and S2) consists of four members, E1, E2, E3, and E4 that connect the load to the support points is discussed. In principle, optimal solutions to problems of this kind can be found by numerical optimization techniques. However, in practice [Vanderplaats, 1984] these methods are slow and they can produce different local solutions whose quality (ratio to the global optimum) varies with the choice of starting points. Hence, their applicability to real-world problems is severely restricted. To overcome these limitations, we propose to augment numerical optimization by first performing a symbolic compilation stage to produce: (a) objective functions that are faster to evaluate and that depend less on the choice of the starting point and (b) selection rules that associate problem instances to a set of recommended solutions. These goals are accomplished by successive specializations of the problem class and of the associated objective functions. In the end, this process reduces the problem to a collection of independent functions that are fast to evaluate, that can be differentiated symbolically, and that represent smaller regions of the overall search space. However, the specialization process can produce a large number of sub-problems. This is overcome by deriving inductively selection rules which associate problems to small sets of specialized independent sub-problems. Each set of candidate solutions is chosen to minimize a cost function which expresses the tradeoff between the quality of the solution that can be obtained from the sub-problem and the time it takes to produce it. The overall solution to the problem, is then obtained by solving in parallel each of the sub-problems in the set and computing the one with the minimum cost. In addition to speeding up the optimization process, our use of learning methods also relieves the expert from the burden of identifying rules that exactly pinpoint optimal candidate sub-problems. In real engineering tasks it is usually too costly to the engineers to derive such rules. Therefore, this paper also contributes to a further step towards the solution of the knowledge acquisition bottleneck [Feigenbaum, 1977] which has somewhat impaired the construction of rulebased expert systems

Understanding Populism in Ecuador: How the Ecuadorian Population Perceives Presidents Rafael Correa and Lenín Moreno

This article explores the perception of Ecuadorian population concerning the political style of Presidents Rafael Correa and Lenín Moreno and their links to populism, one of the most interesting features of the Ecuadorian political arena. The analysis is based on a survey designed and applied by the authors at a national level. The quantitative data was interpreted using linear multiple regression models, to understand which of the variables analyzed can explain the perception of the interviewees. The results were extrapolated by using a descriptive statistical analysis (means, standard deviation and correlation matrix). The article shows that a difference between Correa and Moreno’s styles exists and this difference is clearly perceived by Ecuadorian population. While populist features are strongly identified in Correa’s political style, they are less remarked in Moreno’s rhetoric and action. This difference marks a discontinuity in the use of populism in the political style of the two presidents

Analysis of the inclusion of the Comunidad Andina in “One belt one road” project: for the development of railway infraestructure

El presente artículo proyecta la inclusión de los países miembros de la Comunidad Andina en una eventual extensión del plan chino “Cinturón y Ruta” en la región suramericana; esto con el fin de responder a la exigencia de mejora de la infraestructura para el transporte ferroviario entre los países miembros de la Comunidad Andina, con el fin de identificar los posibles efectos que esto puede conllevar para el comercio internacional, la integración y la visión geopolítica de los países que conforman la organización. La metodología propuesta en este artículo, en cuanto a la evaluación de la factibilidad de la propuesta, se basa en una amplia revisión bibliográfica con miras a la identificación de elementos que posteriormente se relacionarán al interno de una matriz FODA de tipo ponderada. Dichos elementos atienen a las relaciones internas entre los países de la organización subregional, y de los mismos con el socio chino. Las conclusiones muestran que tanto para el comercio internacional como para la integración regional el proyecto no aportaría con particulares ventajas para los miembros de la Comunidad Andina; sin embargo, podría modificar la proyección geopolítica que ellos mantienen tanto a nivel regional como global.This article projects the inclusion of the member countries of the Comunidad Andina in an eventual extension of the Chinese plan “One Belt One Road” in the region of South America; in order to respond to the need to improve infrastructure for rail transport between CAN member countries. The aim of this article is identify possible effects that this can entail for the international trade, the integration and the geopolitical vision of the countries that constitute the organization. The methodology proposed in this article, to evaluate the feasibility of the proposal, is based on a wide bibliographical revision to identify the elements that will later be related to the internal of a SWOT matrix of weighted type. Such elements keep relation with the internal relationships among the members of the sub regional organization and among such with the Chinese partner. The conclusions show that both about the international trade and the regional integration the project would not produces particular advantages; nonetheless, it could modify the geopolitical projection that those country keep both at regional and global level.Instituto de Integración Latinoamerican

Populismo e Hiperpresidencialismo en el Ecuador actual

La tesis tiene como fin la revisión del concepto de "hiperpresidencialismo" a la luz de un nuevo planteamiento teórico, según el cual el fenómeno es fruto de la interacción entre presidencialismo fuerte y populismo, dentro de un sistema democrático. Adicionalmente, se planteó que su subsistencia depende de la particular relación que el populismo crea entre el "pueblo" y el líder, que es de naturaleza emocional. Para comprobar la validez de esta visión se utilizaron métodos cualitativos y cuantitativos. Para poder demostrar la bondad de este planteamiento, se ancló la investigación al análisis del caso real de hiperpresidencialismo ocurrido en Ecuador, durante el gobierno de Rafael Correa. Por ello, después de mostrar los elementos teóricos que justifican el planteamiento formulado mediante una amplia revisión bibliográfica, se acudió a la aplicación de un process tracing, para comprobar que Ecuador fue objetivamente escenario del fenómeno hiperpresidencialista, durante el gobierno del presidente mencionado y que hubo un cambio sistémico durante el gobierno de Lenín Moreno. La comparación resaltó la veracidad de los elementos teóricos formulados. Luego, se realizó un estudio demoscópico de nivel nacional y se aplicaron técnicas de estadística univariada y multivariada vueltas a comprobar si, en la percepción del electorado ecuatoriano, se refleja la estructura del fenómeno hiperpresidencialista en la misma forma en la cual se la planteó. En fin, se verificó si, de acuerdo a la muestra entrevistada hubo realmente hiperpresidencialismo en el gobierno del presidente Correa a diferencia de la experiencia de su sucesor. Entre los resultados más importantes de la tesis se destaca que, la experiencia hiperpresidencialista ecuatoriana demuestra la subsistencia de elementos adicionales a los descritos tradicionalmente en la literatura sobre este fenómeno y que el hiperpresidencialismo es más bien un fenómeno multidimensional, en el cual influye determinantemente la relación emocional de los electores con el presidente

Analysis of the inclusion of the Comunidad Andina in “One belt one road” project: for the development of railway infraestructure

El presente artículo proyecta la inclusión de los países miembros de la Comunidad Andina en una eventual extensión del plan chino “Cinturón y Ruta” en la región suramericana; esto con el fin de responder a la exigencia de mejora de la infraestructura para el transporte ferroviario entre los países miembros de la Comunidad Andina, con el fin de identificar los posibles efectos que esto puede conllevar para el comercio internacional, la integración y la visión geopolítica de los países que conforman la organización. La metodología propuesta en este artículo, en cuanto a la evaluación de la factibilidad de la propuesta, se basa en una amplia revisión bibliográfica con miras a la identificación de elementos que posteriormente se relacionarán al interno de una matriz FODA de tipo ponderada. Dichos elementos atienen a las relaciones internas entre los países de la organización subregional, y de los mismos con el socio chino. Las conclusiones muestran que tanto para el comercio internacional como para la integración regional el proyecto no aportaría con particulares ventajas para los miembros de la Comunidad Andina; sin embargo, podría modificar la proyección geopolítica que ellos mantienen tanto a nivel regional como global.This article projects the inclusion of the member countries of the Comunidad Andina in an eventual extension of the Chinese plan “One Belt One Road” in the region of South America; in order to respond to the need to improve infrastructure for rail transport between CAN member countries. The aim of this article is identify possible effects that this can entail for the international trade, the integration and the geopolitical vision of the countries that constitute the organization. The methodology proposed in this article, to evaluate the feasibility of the proposal, is based on a wide bibliographical revision to identify the elements that will later be related to the internal of a SWOT matrix of weighted type. Such elements keep relation with the internal relationships among the members of the sub regional organization and among such with the Chinese partner. The conclusions show that both about the international trade and the regional integration the project would not produces particular advantages; nonetheless, it could modify the geopolitical projection that those country keep both at regional and global level.Instituto de Integración Latinoamerican

Preventing postsurgical venous thromboembolism: pharmacological approaches

The use of antithrombotic drugs for the prevention of venous thromboembolism (VTE) in patients undergoing surgery is presently based on solid principles and high-level scientific evidence. This article reviews current strategies of pharmacological thromboprophylaxis. The level of VTE risk following surgery depends on a variety of factors that the surgeon should take into account, including the type of surgery and the presence of additional risk factors, such as elderly age and cancer. In patients undergoing minor general surgery, early mobilization is sufficient as prophylaxis, whereas in those undergoing major general surgery, thromboprophylaxis with low molecular weight heparin (LMWH), low-dose unfractionated heparin, or the pentasaccharide fondaparinux is recommended. Patients undergoing major orthopedic surgery have a particularly high risk of VTE, and routine thromboprophylaxis with LMWH, fondaparinux, or a vitamin K antagonist (international normalized ratio target: 2.0 to 3.0) is the standard of care in this group of patients. Recently, two new oral anticoagulants, rivaroxaban (a factor Xa inhibitor) and dabigatran etexilate (a direct thrombin inhibitor) have been licensed to be used for thromboprophylaxis after orthopedic surgery in Europe. Mechanical methods of thromboprophylaxis (compression stockings, intermittent pneumatic compression, vena cava filters), not discussed in detail in this review, should always be considered in patients at high thrombotic risk, in association with the pharmacolocical strategies, or in cases of contraindications to antocoagulants, as in patients or procedures at high risk of bleeding

Analysis of the inclusion of the Comunidad Andina in “One belt one road” project: for the development of railway infraestructure

El presente artículo proyecta la inclusión de los países miembros de la Comunidad Andina en una eventual extensión del plan chino “Cinturón y Ruta” en la región suramericana; esto con el fin de responder a la exigencia de mejora de la infraestructura para el transporte ferroviario entre los países miembros de la Comunidad Andina, con el fin de identificar los posibles efectos que esto puede conllevar para el comercio internacional, la integración y la visión geopolítica de los países que conforman la organización. La metodología propuesta en este artículo, en cuanto a la evaluación de la factibilidad de la propuesta, se basa en una amplia revisión bibliográfica con miras a la identificación de elementos que posteriormente se relacionarán al interno de una matriz FODA de tipo ponderada. Dichos elementos atienen a las relaciones internas entre los países de la organización subregional, y de los mismos con el socio chino. Las conclusiones muestran que tanto para el comercio internacional como para la integración regional el proyecto no aportaría con particulares ventajas para los miembros de la Comunidad Andina; sin embargo, podría modificar la proyección geopolítica que ellos mantienen tanto a nivel regional como global.This article projects the inclusion of the member countries of the Comunidad Andina in an eventual extension of the Chinese plan “One Belt One Road” in the region of South America; in order to respond to the need to improve infrastructure for rail transport between CAN member countries. The aim of this article is identify possible effects that this can entail for the international trade, the integration and the geopolitical vision of the countries that constitute the organization. The methodology proposed in this article, to evaluate the feasibility of the proposal, is based on a wide bibliographical revision to identify the elements that will later be related to the internal of a SWOT matrix of weighted type. Such elements keep relation with the internal relationships among the members of the sub regional organization and among such with the Chinese partner. The conclusions show that both about the international trade and the regional integration the project would not produces particular advantages; nonetheless, it could modify the geopolitical projection that those country keep both at regional and global level.Instituto de Integración Latinoamerican