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291.
ABSTRACT

Increasing competition-induced mergers amongst public utilities may favour in Italy a reduction in public control and an increase in fair value accounting. In this context, conducting a multiple case study characterized by an innovative comprehensive approach, it is investigated how the peculiarities of the sector affect integration and the subsequent accounting representation of the post-merger entity. The findings show, firstly, the persistent will of the public shareholders to maintain control and, secondly, shed light on a form of interconnected ‘accounting levelling out’ that seems ill-suited to represent the economic reality of the most significant post-merger companies, despite New Public Management provisions.  相似文献   
292.
Economic Change and Restructuring - Based on the fact that Africa has not fared well in attracting foreign direct investments in the last decade compared to other regions of the world, especially...  相似文献   
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Abstract

The right to health is enshrined in the South African Constitution as well as a range of international and regional human rights treaties which South Africa accepts. Yet empirical data reveals some of the challenges faced by South African youth—childhood diseases, HIV/AIDS and such like. There are evidently challenges realising the right to health in practice. Nevertheless, South African courts have led the international field in recognising the justiciability of economic and social rights such as the right to health. Having reviewed the applicable laws and jurisprudence, the paper will conclude that a more holistic human rights-based approach offers perhaps the best way forward.  相似文献   
298.
ABSTRACT

From a historical perspective, the welfare net in Japan was established from above without democratic participation and expanded only slowly. This expansion in many cases was aimed at enhancing national cohesion, especially during war time. During the current neoliberal era, Japan’s paternalistic welfare state has been able to put into practice the dismantling of national pension and health-care systems without the need for any theoretical re-orientation. In response, counter-publics have engaged in protest and resistance. By doing so, the victims of modernization and those who are socially weak and disadvantaged in multiple ways are able to regain their self-esteem and personal integrity.  相似文献   
299.
Given the general expectation that forest loss can alter biodiversity patterns, we hypothesize that blow fly species abundances differ in a gradient of native vegetation cover. This study was conducted in 17 fragments across different landscapes in central Brazil. Different land cover type proportions were used to represent landscape structure. In total, 2334 specimens of nine species of Calliphoridae were collected. We used principal component analysis (PCA) to reduce dimensionality and multicollinearity of the landscape data. The first component explained 70%, and it represented a gradient of forest‐pasture land uses. Alien species showed a wide distribution in different fragments with no clear relationship between the abundance values and the scores of PCA axes, whereas native species occurred only in areas with a predominance of forest cover. Our study revealed that certain native species may be sensitive to forest loss at the landscape scale, and they represent a bioindicator in forensic entomology.  相似文献   
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Suicide by shotgun is a common method of suicide with high regional variation. We sought to describe their distinct, challenging features and provide demographic and risk characteristics. We reviewed 228 gunshot wounds autopsied at Mayo Clinic from 1994 to 2014; of these, 75 (32.9%) were shotgun wounds. All were suicides and contact range. Ages ranged from 14 to 92 years old; of these, 97% were men. The majority involved the head (70.9%), were intraoral (48.2%), and had upward (73.2%) and backward (73.2%) directionality. Next most common was the chest (21.5%), with backward (94.1%) and downward (64.7%) directionality. Four involved multiple wounds. Wadding was recovered in 16 (21.3%) cases. Six (8.0%) had a survival period. Most (66.7%) took place at home. Seventy‐one percent had a known psychiatric history; 32.4% had positive toxicology. Although contact range shotgun wounds cause severe destruction, entrance wound and other characteristic are identifiable with thorough scene, autopsy, and radiographic documentation.  相似文献   
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