PHARMACY CONSULTING: NEW DRUG FORMS AND NEW OPPORTUNITIES

Pain syndrome of various origins and varying intensity is the most common and leading reason for seeking medical care in the world. The main drugs for the relief of both acute and chronic pain syndrome from the 20th century to the present are non- steroidal anti-inflammatory drugs (NSAIDs). More than 30 million people worldwide receive them every day. Along with pain, other common indications for NSAIDs are fever and inflammation. All NSAIDs differ in the degree of effectiveness, form of release, speed of onset of clinical effect and dosage. That is why one of the fundamental tasks of the pharmacist, in the framework of pharmacy counseling, is to provide the patient with quality medicines and teach them how to use them rationally. With the rapid development of medical and information technologies in the modern world, the fulfillment of this task becomes more and more important, complex and responsible action. The appearance, on the pharmaceutical market innovative NSAIDs in accelerated-release dosage’s forms (for example, Ketorol® Express), makes it possible to expand the pharmacy list.

The economic entity and accounting for labour: Insights from Dietrich Bonhoeffer (1906 - 1945)

<p>This thesis offers an alternative to conventional accounting in the conceptualisation of the economic entity. Framed by the principles of philosophical hermeneutics, the writings of the German Lutheran theologian Dietrich Bonhoeffer (1906 – 1945) are explored in order to provide an alternative conceptualisation of the economic entity. This thesis then examines the implications of this conceptualisation for accounting for labour, beyond the confines of conventional accounting. The most widely accepted conceptualisation of the economic entity in business disciplines, including conventional accounting, is the nexus-of-contract perspective. The nexus-of-contract perspective conceptualises the entity as an atomised, ahistorical and artificial fiction that serves as a nexus for contracting relationships among various parties. Because it is merely a nexus, the entity cannot be construed as an actor with ethical responsibility. The normative behaviour of the nexus-of-contract entity is profit and shareholder wealth maximisation. Despite the dominance of this approach, this perspective is limited in addressing the ethical controversies that economic entities currently face. As an alternative, the conceptualisation of the entity as “responsible collective person” – based on Bonhoeffer‟s concept of mandates and his concept of the collective person – is provided to address the limitations of the nexus-of-contract approach. The “responsible collective person” has two features. The first feature is the positioning of the entity amidst various spheres of life, called “mandates”. The “mandates” exist in relations of “being-with”, “being-for” and “being-against” each other. The second feature is the delineation of the boundary of the entity through the notion of influence. The ethical imperative of the “responsible collective person” is based on Bonhoeffer‟s ethic of responsible action. Any conceptualisation of the entity has implications for how various stakeholders are perceived and accounted for by the entity. In regards to labour as a major stakeholder, the nexus-of-contract approach views labour as an equal, contracting partner that has a “fixed claim” from the entity in the form of agreed-upon remuneration. Following this perspective, conventional accounting characterises labour as a cost to the entity, with the assumption that remuneration to labour is adequate compensation for their services. While there have been attempts at recognising labour as assets, the strong adherence towards the principles of conventional accounting have thwarted these efforts. There are several ethical limitations to these approaches. Firstly, the categorisation of labour as cost leads to the commodification of human beings in the pursuit of profits. Secondly, the adherence towards the “hard” and calculative nature of conventional accounting means that the goal of accounting for the worth of labour cannot come to fruition. Thirdly, conventional accounting for labour is mostly from the perspective of the entity, silencing labour‟s own voices. In contrast, the “responsible collective person” approach argues that “the labourer” cannot be separated from “the human”, and that any debate on labour necessarily entails a debate on humanity. To this end, it is proposed that accounting, via its communicative function, can act as a discourse that provides the “responsible collective person” with a wide array of information – information that will be helpful in enabling the entity to become an ethical and responsible agent. In regards to accounting for labour, it is argued that labour should not be negatively ascribed as an expense, but as a significant and important contributor to the entity. Space should be given for multiple forms of accounting from multiple perspectives, ranging from the “hard” financial representations to the “soft” narrative and visual approaches. Three approaches to accounting for labour are explored: the Statement of Redistribution of Income; Self-Accountings from Labour; and Accounting for Labour from Others.</p>

The economic entity and accounting for labour: Insights from Dietrich Bonhoeffer (1906 - 1945)

<p>This thesis offers an alternative to conventional accounting in the conceptualisation of the economic entity. Framed by the principles of philosophical hermeneutics, the writings of the German Lutheran theologian Dietrich Bonhoeffer (1906 – 1945) are explored in order to provide an alternative conceptualisation of the economic entity. This thesis then examines the implications of this conceptualisation for accounting for labour, beyond the confines of conventional accounting. The most widely accepted conceptualisation of the economic entity in business disciplines, including conventional accounting, is the nexus-of-contract perspective. The nexus-of-contract perspective conceptualises the entity as an atomised, ahistorical and artificial fiction that serves as a nexus for contracting relationships among various parties. Because it is merely a nexus, the entity cannot be construed as an actor with ethical responsibility. The normative behaviour of the nexus-of-contract entity is profit and shareholder wealth maximisation. Despite the dominance of this approach, this perspective is limited in addressing the ethical controversies that economic entities currently face. As an alternative, the conceptualisation of the entity as “responsible collective person” – based on Bonhoeffer‟s concept of mandates and his concept of the collective person – is provided to address the limitations of the nexus-of-contract approach. The “responsible collective person” has two features. The first feature is the positioning of the entity amidst various spheres of life, called “mandates”. The “mandates” exist in relations of “being-with”, “being-for” and “being-against” each other. The second feature is the delineation of the boundary of the entity through the notion of influence. The ethical imperative of the “responsible collective person” is based on Bonhoeffer‟s ethic of responsible action. Any conceptualisation of the entity has implications for how various stakeholders are perceived and accounted for by the entity. In regards to labour as a major stakeholder, the nexus-of-contract approach views labour as an equal, contracting partner that has a “fixed claim” from the entity in the form of agreed-upon remuneration. Following this perspective, conventional accounting characterises labour as a cost to the entity, with the assumption that remuneration to labour is adequate compensation for their services. While there have been attempts at recognising labour as assets, the strong adherence towards the principles of conventional accounting have thwarted these efforts. There are several ethical limitations to these approaches. Firstly, the categorisation of labour as cost leads to the commodification of human beings in the pursuit of profits. Secondly, the adherence towards the “hard” and calculative nature of conventional accounting means that the goal of accounting for the worth of labour cannot come to fruition. Thirdly, conventional accounting for labour is mostly from the perspective of the entity, silencing labour‟s own voices. In contrast, the “responsible collective person” approach argues that “the labourer” cannot be separated from “the human”, and that any debate on labour necessarily entails a debate on humanity. To this end, it is proposed that accounting, via its communicative function, can act as a discourse that provides the “responsible collective person” with a wide array of information – information that will be helpful in enabling the entity to become an ethical and responsible agent. In regards to accounting for labour, it is argued that labour should not be negatively ascribed as an expense, but as a significant and important contributor to the entity. Space should be given for multiple forms of accounting from multiple perspectives, ranging from the “hard” financial representations to the “soft” narrative and visual approaches. Three approaches to accounting for labour are explored: the Statement of Redistribution of Income; Self-Accountings from Labour; and Accounting for Labour from Others.</p>

" State of Knowledge of CSR Practice in Mining Companies in Africa "

This work is inspired by a number of observations or knowledge. Africa is rich in natural resources exploited by mining companies whose impact is damaging. The question of Corporate Social Responsibility (CSR) in the region therefore arises acutely. The reflection on CSR practice in mining companies in Africa allows to have a better visibility of the activity and the state of the existing texts, laws, standards, directives and principles which frame it. African countries implementing the EITI principles must publish annual reports on the status of revenue and payments of taxes, licenses and fees to local governments and the State. The application of international, regional and national instruments makes it possible to better organize the activity, and to formalize the responsibility of the miners in order to instill the development desired by the populations. Of the many possible determinants of responsible action, the authors describe the role that the network can play in managerial learning.

The Collaborative Process in Environmental Projects, a Place-Based Coevolution Perspective

Environmental research and management organizations are mutually dependent when it comes to produce and use knowledge in favor of responsible action in an increasingly uncertain world. Still, science and practice interfacing remains a challenge when it comes to implementing and sustaining a collaborative process. In this paper, we develop a descriptive framework to study the coevolution of scientific and planning activities embedded in a territorial system. Scientists and managers dynamically interact through institutional arrangements, operationalization of knowledge and information and communication tools. We propose an approach to systematically document transdisciplinary pathways and characterize the bounding process between organizations on a typical case-study, the coastal Thau territoire (Mediterranean Sea, France). By tracing, illustrating and analyzing coupled trajectories of environmental sciences and planning for the last decades, the Systemic Timeline Multistep methodology tackles cross-fertilization mechanisms. The relational analysis draws on the elaboration of a synchronic timeline to question co-evolution and grasp causal mechanisms of research projects interactions with management pathways. Its application on the Thau territoire shows that scientific activities and public actions shaped each other in a continuous process of interaction. It also gives insights into the contributive roles of long-term place-based research and intermediate organizations for the emergence of new sociotechnical arrangements.

TanggungJawab Polri dalam Pengamanan Calon Kepala dan Wakil Kepala Daerah di Kota Denpasar

The responsibility of the National Police in securing the candidates who will be elected as regional heads and also their deputy is a responsible action during the regional head elections, therefore the police apparatus is very important in maintaining security and order during the election. This study examines the form of security for candidates for regional heads and deputy regional heads in Denpasar City and explains the responsibility of the National Police for the security of candidates for regional heads and deputy regional heads in Denpasar City. The research method used is an empirical legal research method, with a statutory approach. The data used are primary and secondary data obtained by interview, observation and documentation techniques. The results of the study indicate that the security procedures for candidates who will be elected as regional heads and also their representatives in Denpasar City are referred to the rules implemented by the Denpasar Police and based on Article 5 paragraph (2) of Law No. 2 of 2002 concerning the Police. While the responsibility of the National Police for the security of candidates who will be elected as regional heads and also their representatives in Denpasar City is as the bearer of obligations, especially under the command of the Chief of Police, one of the main tasks of carrying out these obligations is the role of the Police as an intelligence unit in overcoming potential security disturbances.

Children’s responsibilities in a Brazilian community: Citizenship as care practices

This article discusses children’s responsibility in care practices from a relational perspective. The aim is to understand how responsible action takes place and is experienced in the lives of children who reside in a community in the city of Rio de Janeiro, Brazil. We interrogate the universalist sense of the notion of responsibility regarded as a juridical duty to be met in order that children’s citizenship can be validated. An ethnographic research project with children from 4 to 12 years of age was carried out over a period of 5 months. The results show that children’s actions address moral issues referring back on what they judge to be valuable to secure in relevant relationships rather than on learnt prescribed rules of behavior. The analysis points to the importance of foregrounding the affective and relation dimension of children’s citizenship illustrated here as caring practices in processes of interdependence.

The barriers of responsible agriculture supply chain: The relationship between organization capabilities, external actor involvement, and supply chain integration

Responsible Supply Chain (RSC) has become an important issue in the agricultural supply chain, along with the development of the sustainable agriculture concept. Furthermore, responsible agriculture helps to ensure the availability of food and maintain land quality, enabling the land to last for a long time. However, in practice, creating a responsible agricultural supply chain is rather difficult, especially in developing countries, where numerous barriers hinder the implementation of RSCs. This study therefore is an exploratory research aimed at finding the barrier factors to implementing responsible action in the agricultural supply chain. Multiple Case study research methods were conducted to provide answers to the research question. Meanwhile, data collection was performed through in-depth interviews with two agribusiness companies, and interpretive Structural Modelling was used to analyse the data obtained. The results showed the barrier factors faced in implementing responsible action within the agricultural supply chain include poor organizational capabilities, external actor involvement, and lack of supply chain integration. Organizational capabilities, including cost management, knowledge management, and organizational policy, play a significant role in implementing a responsible agriculture supply chain. This Implementation is also highly dependent on external involvement by government or non-government organizations (NGOs), as some supply chains take responsible action because of obligations or pressure from these organizations. Another barrier is inadequate supply chain integration, including integration, information sharing, and incentive alignment among supply chain members. Meanwhile, inadequate budget management, as part of organizational capabilities, is the major barrier giving rise to other challenges. The results of this study serve as a reference for supply chains, especially in the agriculture industry, while creating programs in a bid to reduce these inhibiting factors, to ensure responsible actions are well implemented well and able to provide a competitive advantage for all supply chain members.