17,049 research outputs found

    How researches are done in the law field? : reflections from the study of monographs of law courses in Brazil

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    In order to understand the impact of new technologies on the law through the science of law, it is essential to observe how Law researches are done. This paper pursues the following models of legal science: analytical (theory of formal rule); hermeneutics (interpretation theory) and empirical (decision theory) to appraise methodological procedures used in monograph researches in some Brazilian Law courses. This study was to detect which model of law science was used in the development of Law researches. The study was conducted, through Juris Doctors’ interviews. All of these respondents have written a monograph, which is a requirement to complete a Law course in Brazil. The main conclusions of this study were the following: 1) most of the monographs produced do not specify the methodology used for developing the work; 2) when the papers indicate the methodology used, the analytical model was prevalent. In these cases, the science of law appears as a systematization of rules for obtaining possible decisions. 3) Hermeneutic and empirical models were also used, but on a smaller scale. These researches revealed the inaccuracy of the methodological tools used to apprehend the reality. However, these strategies are significant to define the objects of study of law in the contemporary time. Answering the question about how Law researches are done in some Brazilian Law schools, this paper discusses the construction of classical models of science of law, which were taken as the theoretical framework of this work before the hypercomplex current problems

    New directions in water resources management: The role of water pricing policies

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    Water resources will face increasing competition and higher environmental concerns during this century. To meet these challenges, the new Water Framework Directive has drawn up an integrated framework and established the basic principles for a sustainable water policy in the European Union. The introduction of water prices reflecting the true cost of irrigation is one of its most innovative components. In this paper, a positive mathematical programming model is developed to assess the environmental and socio-economic impacts of water pricing policies in Spanish irrigated lands. The model interface allows friendly use and easy replication in a large number of irrigation districts, selected throughout the Spanish territory. The model results show the impact on environmental indicators, water consumption, cropping patterns, technology adoption, labor, farmers' income, and the water agency revenues when different scenarios of cost recovery are considered. It is argued that this modeling approach may be used as a management tool to assist in the implementation of the cost recovery approach of the new Water Framework Directive

    ICT in higher education in Portugal. Call computer assisted language learning

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    Este artículo pretende explorar el Aprendizaje de Lenguas Asistido por Ordenador (CALL, Computer-Assisted Language Learning) en Portugal. Para ello, se centrará en el nivel de educación superior. La escasa explotación del CALL en Portugal ha sido ampliamente estudiado en varios informes, por ejemplo, el informe encargado por la UE titulado The Impact of Information and Communications Technologies on the Teaching of Foreign Languages and on the Role of Teachers of Foreign Languages (2002: 5): "The use and employment of ICT in FLT and FLL is far from satisfactory, as ICT resources are traditionally reserved for '(computer) science' subjects, and rarely assigned to art subjects. A general lack of appropriate training of language teachers in meaningful uses of ICT tends to strengthen this trend". Este artículo abordará dichas necesidades centrándose en los resultados de proyectos europeos como POOLS. Analizaremos cuestiones relativas a los materiales en línea que pueden utilizarse para desarrollar contenidos de clases de lengua, hacienda uso de las ventajas del e-Learning.G.I. HUM 767 (ayudas a Grupos de Investigación de la Junta de Andalucía) / Editorial Comares (colección interlingua

    Student characteristics and PISA science performance: Portugal in cross-national comparison

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    Concurso aberto por um ano para projectos sobre o sucesso escolar.Problem Statement: PISA 2006 indicates that Portuguese students’ performance in science, although improving, is still lower than in most OCDE countries. What is the role of student characteristics, interests, gender and economic, social, cultural, status (ESCS) on scientific literacy scores? How does Portugal compare with some other selected countries? Purpose of Study: The study compares Portuguese students’ performance in PISA 2006 scientific literacy with that of students from the OECD, Spain, France, the United Kingdom, Turkey, Greece, and the USA. The study also examines students’ science interests, self-efficacy and beliefs about their own competences. Furthermore, the study identifies which student variables may help to explain performance in science. Research Methods: Our data are selected from the PISA 2006 student: (a) science performance and (b) interests and beliefs measured by the student questionnaire. In order to answer our research questions, we performed secondary analyses using hierarchical linear modeling. The 2006 PISA sample in Portugal consisted of 5109 students in 173 schools, all between the ages of 15;3 and 16;2. Findings: Change-in-score coefficients in the fitted model indicate that the ESCS effect is strongest in the USA, Finland and UK. The school-wide ESCS effect is superior to that of student ESCS and is a performance factor for all countries with the exception of Finland. Mean differences in performance tend to favor boys but, in several countries, gender does not contribute a significant change in score in the fitted models. For all countries, the general value of science, enjoyment of science and science selfefficacy are positively associated with performance. A negative association between personal value of science and performance was observed. The association of “participation in non-school science activities” with performance is either negative or non-significant. Conclusions: The constellation of associated factors differs from country to country but a few of these factors stand out as cross-nationally valid. Knowledge of both kinds of factors can be useful for the improvement of teaching/learning systems. Cross-national factors can simplify general models while the country-specific factors can help identify and target local concerns.FCT/ME

    A "Sintaxis copiosíssima na lingoa bramana e polida" de Frei Gaspar de S. Miguel: algumas observações.

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    Gaspar de S. Miguel foi um franciscano português nascido em finais do século XVI, cuja vida activa decorreu em Goa ao serviço do apostolado missionário. Aí professou a vida seráfica, depois de estudos eclesiásticos no Colégio de S. Boaventura, sob a batuta de Frei Paulo da Trindade. Além de artes e teologia, liam-se neste Colégio, fundado em 1618, aulas de “lingua da terra para os que se houverem de ocupar nas cristandades” (Trindade 1962: I, 265), isto é, aulas de concani, vernáculo de Goa e de toda a costa do antigo Concão . O proveito de tais aulas terá servido a Gaspar de S. Miguel na elaboração desta Sintaxis copiosissima, manuscrito da Biblioteca da “School of Oriental and African Studies” (Londres), que constituirá a segunda parte de uma Arte da lingua canarina, atribuída ao mesmo . Em 1968 esta segunda parte, autónoma do estudo morfológico, foi publicada por José Pereira, que em diversos momentos se refere ao virtuosismo gramatical do franciscano seiscentista: “Gaspar de S. Miguel’s Sintaxis, the second part of his Arte da Lingoa Canarim, is the fullest treatment of Standard Konkani syntax so far known” (1968: 1)

    The institutionalization of Participatory Guarantee Systems (PGS) in Brazil: organic and fair trade initiatives

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    Since the nineties the Brazilian organic movements have been looking for alternatives to certification. They have argued that in and of itself or alone certification of family farms and small enterprise is not enough to promote either the learning processes associated with organic production or stimulate development of the local market. The discussion on a Brazilian System for Fair Trade began in 2004, and PGS were considered helpful for organizing farmers, providing guarantees and improving the market. In 2007, a draft of PGS regulation for use in organic was elaborated. The same actors who helped build the Organic System are also discussing Fair Trade System. With the help of public resources, NGOs and family farmers have established systems that provide credibility to consumers with regard to organic qualities and fair trade criteria. The use of PGS is a trend for family farmers trying to access quality markets and also helps participatory research. To some, one perceived challenge is to integrate the two policies (organic and fair trade) since the target publics are similar and the international cooperation agencies give support to both. However, current international initiatives for regulating PGS do not take into account the position of local movements. In the nineties a strategy blind to such a weakness split the organic movements in Latin America and it is unlikely that a similar strategy will promote harmonization or equivalence in the future

    A generic template for FSSIM

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    Agricultural and Food Policy, Environmental Economics and Policy, Land Economics/Use,

    IMPACTS OF EUROPEAN BIOFUEL POLICIES ON AGRICULTURAL MARKETS AND ENVIRONMENT UNDER CONSIDERATION OF 2ND GENERATION TECHNOLOGIES AND INTERNATIONAL TRADE

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    Even though recent discussions on food prices and indirect land use change point at potential conflicts associated with the production of biofuels the appraisal of biofuels as an effective instrument to slow down climate change and reduce energy dependency still prevails. The EU Renewable Energy Directive (EUROPEAN COMMISSION, 2009) underlines this trend by setting a target of 10% share of energy from renewable sources in the transport sector by 2020. As economic competitiveness of biofuel production is still not given in most European countries, support policies are essential to achieve this target. Second generation technologies have still not attained marketability, wherefore biofuel consumption will continue to significantly affect agricultural markets. Furthermore, biofuel trade receives more attention. Apart from Brazil the USA has evolved to one of the key biofuel producer in recent years replacing the EU as the dominant biodiesel exporter. Those developments in regions outside the EU have to be considered within the evolution of biofuel markets. The primary objective of this paper is to analyse in detail impacts of future biofuel developments on agricultural markets under several assumptions regarding the availability of 2nd generation technologies, the EU support policy framework and the EU trade policy regime. Therefore, we developed an extended version of the comparative static agricultural sector model CAPRI which covers global biofuel markets with a detailed focus on Europe. The results supplement already existing model-based impact assessments while focussing on EU Member State level and introducing global bilateral trade of biofuels based on the Armington approach. The results of our scenario analysis presented in this paper indicate that the European 2020 biofuel target will significantly affect global and European biofuel- as well as agricultural markets. Thereby, global biofuel trade will notably increase, especially flows of biodiesel from the USA and Argentina and of ethanol from Brazil into the EU will increase accentuating the net-importing position of the EU by 2020. On the agricultural markets, we can observe that additional demand caused by European biofuel production will be, on the one hand, partially compensated by substitution effects on the feed market and, on the other hand, mainly filled by increasing imports. Thus, effects on agricultural product prices will also be significant, while effects on EU agricultural production will only be marginal. This leads consequently to only marginal environmental impacts within Europe and confirm the assumption that notable environmental effects caused by EU biofuel production and consumption will mainly take place outside Europe, especially in those countries which are important producers of biofuel feedstock.Agricultural and Food Policy, Crop Production/Industries, Environmental Economics and Policy, International Relations/Trade, Land Economics/Use, Resource /Energy Economics and Policy,

    Fair value or cost-based measurement for PPE and IP: evidence from accounting practice under IFRS

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    Some standards permit a choice between different measurement bases. IAS 16 and IAS 40 allow entities to choose between fair value and cost-based measurement for property, plant and equipment (PPE) and investment property (IP), respectively. This study analyzes the accounting practice concerning measurement of PPE and IP after recognition, under IFRS. The sample was extracted from stock exchange listed European companies included in the S&P Europe 350 Index. Data was hand collected from firm’s annual reports for the years of 2004 and 2005. Findings indicate great resistance to the fair value model. The preference for historical cost model is almost unanimous among European firms that prepared their consolidated financial statements in compliance with IFRS for the first time in 2005. Results seem to be consistent with the explanation that invokes the familiarity as being one of the reasons underlying the preparers’ preference for historical cost. That is, firms that applied historical cost model under former GAAP tend to carry on with historical cost under IFRS. Firms that had revaluate fixed assets before or at the transition date are more likely to adopt fair value model under IFRS. However, most of the companies that reported tangible fixed assets revaluations under previous GAAP shift to historical model under IFRS
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