Ethics in Transaction Cost Economics

This paper provides Aristotelian virtue ethics analysis of decisions regarding the UN internal oversight governance structures focused on Transaction Cost Economics (TCE) theory. We explore “probity” and “independence” transactions’ attributes through historical narrative case based research to answer to the question – Why consecutive decisions to strengthen internal oversight structures did not relieve “probity” hazards? Our analysis shows that, at the UN, increased oversight governance structures, i.e. incentives, did not relieve probity/ethics hazards as predicted in TCE (Williamson, 1999). It follows that executive powers’ as well as overseers’ systematically trumpeted the UN “rules of the game”, breaching probity/ethics, disregarding the oversight independence prerogative as well as the UN Charter failing to contribute to the “common good” and to protect the UN mission. It also follows that, as it stands by now, the internal oversight mechanism design is deffective insofar as the UN Charter, positions the Secretary-General in constant conflict of interest empowering he/she with both executive and judiciary powers. We apply Williamson’s Public and Private Bureaucracies TCE for the first time. It results that it should be modified to include “virtue ethics” behavioral assumption as a transaction costs’ reduction device and explanatory framework for ethical failures abandoning the opportunism behavioral assumption.info:eu-repo/semantics/publishedVersio

A new durability assessment methodology of thermal mortars applied in multilayer rendering systems

The increase of the thermal resistance of building envelopes is a result from the growing demand of energy efficiency. Several new materials and systems emerged in recent years as an answer to that growing need. Thermal mortars applied in thermal rendering systems are an example of how the research community and the building industry try to tackle that challenge. A gap in the durability assessment of thermal rendering systems can however be observed. The existing standardization for the durability assessment of mortars does not allow a consistent evaluation of thermal mortars, especially in multilayer systems. As such, the main goal of the present work consists in proposing a durability assessment methodology of thermal mortars applied as multilayer systems. Accelerated ageing cycles, directly applicable to thermal mortars, were developed through numerical simulation, taking into account material properties, climatic conditions and consequent degradation mechanisms to which the system is subjected. A theoretical methodology for the determination of heat-cold cycles that can represent specific climatic conditions was developed. The implementation of the developed accelerated ageing cycles and the obtained experimental results contributed to the definition of a new durability assessment methodology. This methodology defines the accelerated ageing cycles that should be performed in each climate zone, representative of the main degradation mechanisms. One of the major advantages is the temperature adaption of the accelerated ageing cycles to the climatic conditions. The new methodology contributes to the evaluation of new solutions, during their development stage, and to their adequacy for specific climatic conditions

Auditor independence: a qualitative study of the perceptions of auditors

The trustworthiness of a financial audit report rests on the perception of auditor independence. However, several factors can affect those perceptions, ultimately affecting market confidence. This study aims at providing a deep understanding of auditors‟ perceptions of auditor independence, particularly analysing whether and how their perceptions are affected either by the provision of non-audit services, competition, the size and tenure of the audit firm or the client‟s financial condition. Qualitative research was held through semi-structured interviews. Both the provision of non-audit services and tenure have generated great consensus amongst interviewees as impacting auditor independence. Rotation and litigation exposure were mainly perceived as enhancement factors.info:eu-repo/semantics/publishedVersio

Classical solutions and their double copy in split signature

The three-point amplitude is the key building block in the on-shell approach to scattering amplitudes. We show that the classical objects computed by massive three-point amplitudes in gauge theory and gravity are Newman-Penrose scalars in a split-signature spacetime, where three-point amplitudes can be defined for real kinematics. In fact, the quantum state set up by the particle is a coherent state fully determined by the three-point amplitude due to an eikonal-type exponentiation. Having identified this simplest classical solution from the perspective of scattering amplitudes, we explore the double copy of the Newman-Penrose scalars induced by the traditional double copy of amplitudes, and find that it coincides with the Weyl version of the classical double copy. We also exploit the Kerr-Schild version of the classical double copy to determine the exact spacetime metric in the gravitational case. Finally, we discuss the direct implication of these results for Lorentzian signature via analytic continuation.Comment: 45 pages, 5 figure

Tipologia dos sistemas de produção da agricultura familiar na microrregião do Arari da ilha de Marajó - PA.

Ilha de Marajó. A microrregião do Arari da ilha de Marajó. Escolha da zona de estudo e de amostragem questionário. Arranjos e tratamento dos dados. Tipologia. Descrição dos tipos. Funcionamento dos sistemas de produção. Os sistemas de culturas. Os sistemas pecuários.bitstream/item/63459/1/Oriental-Doc48.pd

Magnetic properties of GdT2T_2Zn20_{20} (T = Fe, Co) investigated by X-ray diffraction and spectroscopy

We investigate the magnetic and electronic properties of the Gd$T_2$Zn$_{20}$ ($T$ = Fe and Co) compounds using X-ray resonant magnetic scattering (XRMS), X-ray absorption near-edge structure (XANES) and X-ray magnetic circular dichroism (XMCD) techniques. The XRMS measurements reveal that the GdCo$_2$Zn$_{20}$ compound has a commensurate antiferromagnetic spin structure with a magnetic propagation vector $\vec{\tau}$ = $(\frac{1}{2},\frac{1}{2},\frac{1}{2})$ below the N\'eel temperature ($T_N \sim$ 5.7 K). Only the Gd ions carry a magnetic moment forming an antiferromagnetic structure with magnetic representation $\Gamma_6$. For the ferromagnetic GdFe$_2$Zn$_{20}$ compound, an extensive investigation was performed at low temperature and under magnetic field using XANES and XMCD techniques. A strong XMCD signal of about 12.5 $\%$ and 9.7 $\%$ is observed below the Curie temperature ($T_C \sim$ 85 K) at the Gd-$L_2$ and $L_3$ edges, respectively. In addition, a small magnetic signal of about 0.06 $\%$ of the jump is recorded at the Zn $K$-edge suggesting that the Zn 4$p$ states are spin polarized by the Gd 5$d$ extended orbitals

Anemia and associated factors among school-age children in Cape Verde, West Africa

Anemia is a problem affecting a large group of school children in sub-Saharan Africa, contributing to morbidity in this region. In Cape Verde the magnitude of anemia in school-age children is unknown. The study aimed to assess the prevalence of anemia and associated factors among children in Cape Verde. The data are from a probabilistic sample of 1106 children between five and nine years of age included in the National Survey on the Prevalence of Anemia and Associated Factors among Children aged less than ten years which was organized by the Government of Cape Verde in 2009. Anemia was assessed by measuring blood hemoglobin (Hb) concentration using a portable hemoglobinometer. Children with Hb lower than 11.5 g/dL were considered anemic. Information on the families’ socioeconomic conditions and the children’s health variables were obtained through interviews with parents or guardians. Weight status and height deficits were defined by sex and age specific body mass index (BMI = weight/height2) and height for age cutoffs, respectively. Associations between anemia and socio-environmental, anthropometric and children´s health variables were investigated by means of logistic regression, using hierarchical multivariate analysis. Odds ratios (OR) and the respective 95% confidence intervals (95% CI) were estimated. The prevalence of anemia was 23.8% (95% CI: 20.2% - 27.8%); 8.8% of children presented height-for-age deficit, 9.8% had thinness and 5.3% were obese. The factors associated with anemia were unfavorable socio-environmental conditions (OR = 1.92; 95% CI: 1.10-3.36) and age five to six, compared with seven to nine years (OR = 1.55; 95% CI: 1.13-2.13). Anemia among school-age children is a moderate public health problem in Cape Verde that mainly affects those between five and six years of age, belonging to families with low socio-environmental condition. Prevention and control programs for this disease should be implemented in conjunction with actions to improve the conditions of Cape Verdean families.Key words: Anemia, socio-environmental conditions, school children

Steady- and transient-state operation of a two-stage bioreactor for the treatment of a gaseous mixture of hydrogen sulphide, methanol and α-pinene

A two-stage bioreactor, comprising a biotrickling filter (BTF) as the first stage and a biofilter (BF) as the second stage, operated under steady- and transient-state conditions, was tested to remove gas-phase hydrogen sulphide, methanol and α-pinene. RESULTS: Hydrogen sulphide and methanol were removed in the first stage, while α-pinene, was removed predominantly in the second-stage fungal BF. The effect of the liquid trickling rate was evaluated in the BTF, while concentration-dependent synergistic and antagonistic interactions in both reactors were assessed by varying the concentration of one pollutant, and by maintaining 100% removal of other pollutants. Increasing the liquid trickling rate decreased methanol removal significantly, from > 93% to 40%. Increasing the concentration of hydrogen sulphide from low to high loading rates did not affect the removal of volatile organic compounds (VOCs), however, the reverse occurred. Under all the conditions tested, α-pinene removal in the second-stage biofilter still remained higher than 80%. CONCLUSIONS: The results show the maximum elimination capacities achievable for this complex ternary mixture, under a wide range of operating conditions