Evidenciação de princípios de governança nos relatórios de auditoria elaborados pelo órgão de controle interno da Marinha do Brasil

O controle interno está associado ao contexto da governança das organizações. Na administração pública brasileira, compete aos Poderes Executivo, Legislativo e Judiciário a manutenção de um sistema de controle interno integrado, conforme previsto na Constituição Federal. Os aspectos relacionados à governança são contemplados na Teoria da Agência, em que a relação entre principal e agente é marcada pela assimetria de informações e pelos conflitos de interesse. O objetivo deste estudo é investigar a evidenciação de princípios de governança nos relatórios de auditoria elaborados pelo órgão de controle interno da Marinha do Brasil. Trata-se de pesquisa descritiva, documental e ex post facto, conduzida pelo método de estudo de caso no Centro de Controle Interno da Marinha (CCIMAR). Devido à quantidade de material disponibilizado pelo órgão, o estudo foi limitado à investigação dos relatórios de auditoria de avaliação da gestão de 2012, tendo as unidades auditadas sido previamente selecionadas pelo Tribunal de Contas da União (TCU). Em 2012, o CCIMAR produziu seis relatórios de auditoria de avaliação da gestão, representando, portanto, a amostra de conveniência desta pesquisa. Para orientar a investigação, definiu-se um quadro de referência contemplando e integrando os princípios de governança abordados pelos seguintes estudos: Cadbury Committee (1992); Nolan Committee (1995); Ministério das Finanças da Holanda Timmers (2000); IFAC (2001); ANAO (2003); OECD (2004); e IBGC (2009). Os princípios finalmente selecionados para investigação foram Accountability, Equidade, Integridade e Transparência, associados, respectivamente, às palavras-chave prestação (ões) de contas / prestar contas, tratamento justo, confiabilidade / fidedignidade das informações / dos dados e disponibilidade / divulgação das informações / dos dados, definidas pelos contextos dos significados destacados no quadro de referência. Sendo assim, os princípios e as palavras-chave formaram o referencial de análise para investigar os relatórios de auditoria e receberam tratamento quanti-qualitativo. Após exame das ocorrências dos princípios e das palavras-chave nos relatórios compulsados, os resultados indicaram que: (1) o princípio da Accountability estava associado ao cumprimento de prazos e formalidades legais requeridas nos processos de prestação de contas públicas; (2) o princípio da Equidade foi evidenciado, essencialmente, na perspectiva interna das unidades auditadas, sendo percebido nas recomendações que contemplavam a atuação mais consistente e efetiva dos respectivos conselhos de gestão no gerenciamento das organizações; (3) o princípio da Integridade foi abordado nos relatórios tanto como atributo pessoal (integridade moral) dos agentes públicos, quanto como característica necessária das informações reportadas nos documentos emitidos pelos órgãos públicos; e (4) a Transparência foi mencionada como o princípio que proporciona a diminuição da assimetria informacional entre os stakeholders, permitindo que tenham acesso às informações relevantes, tais como a aplicação dos recursos públicos destinados às organizações da Marinha do Brasil.

Reproductive biology of the blue swimmer crab (Portunus pelagicus, Decapoda: Portunidae) in five bodies of water on the west coast of Australia

Portunus pelagicus was collected at regular intervals from two marine embayments and two estuaries on the lower west coast of Australia and from a large embayment located approximately 800 km farther north. The samples were used to obtain data on the reproductive biology of this species in three very different environments. Unlike females, the males show a loosening of the attachment of the abdominal flap to the cephalothorax at a prepubertal rather than a pubertal molt. Males become gonadally mature (spermatophores and seminal fluid present in the medial region of the vas deferentia) at a very similar carapace width (CW) to that at which they achieve morphometric maturity, as reflected by a change in the relative size of the largest cheliped. Logistic curves, derived from the prevalence of mature male P. pelagicus, generally had wider confidence limits with morphometric than with gonadal data. This presumably reflects the fact that the morphometric (allometric) method of classifying a male P. pelagicus as mature employs probabilities and is thus indirect, whereas gonadal structure allows a mature male to be readily identified. However, the very close correspondence between the CW50’s derived for P. pelagicus by the two methods implies that either method can be used for management purposes. Portunus pelagicus attained maturity at a significantly greater size in the large embayment than in the four more southern bodies of water, where water temperatures were lower and the densities of crabs and fishing pressure were greater. As a result of the emigration of mature female P. pelagicus from estuaries, the CW50’s derived by using the prevalence of mature females in estuaries represent overestimates for those populations as a whole. Estimates of the number of egg batches produced in a spawning season ranged from one in small crabs to three in large crabs. These data, together with the batch fecundities of different size crabs, indicate that the estimated number of eggs produced by P. pelagicus during the spawning season ranges from about 78,000 in small crabs (CW=80 mm) to about 1,000,000 in large crabs (CW=180 mm).

Eco-biology of Mastacembelus pancalus (Ham.) and their distribution in different water bodies

The eco-biological of the spiny eel, Mastacembelus pailcalus in the river Padma, adjacent flood plains and ponds were influenced by various physico-chemical factors such as water temperature, water transparency, pH, dissolved oxygen, free carbon dioxide and alkalinity. Flood plain areas are the best habitat for the M. pancalus with maximum abundance.

Illegal fishing of inland water bodies of Nigeria: Kainji experience

It is a common knowledge that illegal fishing which includes use of wrong gears, explosives, excessive exploitation of choice stocks, enhancement and stocking of water body and pollution has devastating effects on the critical biomass of fish biodiversity and livelihood activities associated with fishing. Efforts worldwide to arrest these menace are significant because it has been found that illegal fishing has made fishing non sustainable, resulted in poor fishermen catches, and exacerbated the use of illegal gears in an effort to a must catch. Conflict between fisher folk and policies has continued to generate different strategies in the control of illegal fishing. Some of these strategies at regional and National levels include creation and implementation of fisheries laws, fishing edicts, code of conduct for responsible fisheries, policing of inland water bodies, capacity building and capability through training of fishermen, creating necessary awareness, arrest and punishment of offenders. There are also other initiative on conservation and management of freshwater ecosystems which have interrelation with illegal fishing. This paper examines efforts in promoting and boosting the fisheries of Lake Kainji, through creating necessary awareness, campaign visits, radio programmes, gear control, reward systems, integration and diversification of livelihood activities, community based management and policing. It further analyses what is working, problems, and prospect of fisheries laws, the need to integrate factors of political policies, other global initiative on water management for people and nature. Recommendations on strategies including protection of fishing grounds, establishment of catch data base, integration of other intervention as alternative source of income to enhance livelihood, reduce fishing pressure, and capacity building of fisher folks, development of rules and regulations that is community based are highlighted.

An ARGONAUTE4-containing nuclear processing center colocalized with Cajal bodies in Arabidopsis thaliana.

ARGONAUTE4 (AGO4) and RNA polymerase IV (Pol IV) are required for DNA methylation guided by 24 nucleotide small interfering RNAs (siRNAs) in Arabidopsis thaliana. Here we show that AGO4 localizes to nucleolus-associated bodies along with the Pol IV subunit NRPD1b; the small nuclear RNA (snRNA) binding protein SmD3; and two markers of Cajal bodies, trimethylguanosine-capped snRNAs and the U2 snRNA binding protein U2B''. AGO4 interacts with the C-terminal domain of NRPD1b, and AGO4 protein stability depends on upstream factors that synthesize siRNAs. AGO4 is also found, along with the DNA methyltransferase DRM2, throughout the nucleus at presumed DNA methylation target sites. Cajal bodies are conserved sites for the maturation of ribonucleoprotein complexes. Our results suggest a function for Cajal bodies as a center for the assembly of an AGO4/NRPD1b/siRNA complex, facilitating its function in RNA-directed gene silencing at target loci.

Dynamic regulation of ARGONAUTE4 within multiple nuclear bodies in Arabidopsis thaliana.

DNA methylation directed by 24-nucleotide small RNAs involves the small RNA-binding protein ARGONAUTE4 (AGO4), and it was previously shown that AGO4 localizes to nucleolus-adjacent Cajal bodies, sites of snRNP complex maturation. Here we demonstrate that AGO4 also localizes to a second class of nuclear bodies, called AB-bodies, which are found immediately adjacent to condensed 45S ribosomal DNA (rDNA) sequences. AB-bodies also contain other proteins involved in RNA-directed DNA methylation including NRPD1b (a subunit of the RNA Polymerase IV complex, RNA PolIV), NRPD2 (a second subunit of this complex), and the DNA methyltransferase DRM2. These two classes of AGO4 bodies are structurally independent--disruption of one class does not affect the other--suggesting a dynamic regulation of AGO4 within two distinct nuclear compartments in Arabidopsis. Abolishing Cajal body formation in a coilin mutant reduced overall AGO4 protein levels, and coilin dicer-like3 double mutants showed a small decrease in DNA methylation beyond that seen in dicer-like3 single mutants, suggesting that Cajal bodies are required for a fully functioning DNA methylation system in Arabidopsis.

Problem of access and rights of fishermen to water bodies in haor areas: a case study

Meat to water ratio used for washing was 1:3 for oil sardine and mackerel; but for pink perch and croaker, it was 1:2. Again the washing process was repeated three times for oil sardine and mackerel; but two times for pink perch and croaker. The washed meat was mixed with 2.5% NaC1 and set at +5°C and +40°C for 1, 2 and 3hrs. The gel strength and expressible water content was measured. Basing on this study, setting temperature at +40°C was selected and with respect to time 1hr for sardine and mackerel and 3hrs for pink perch and croaker was selected.

Socio-economics of fishing communities on Uganda water bodies

Control and management of Uganda fishery resources has been hindered by among other factors the multispecies nature of the resource and the characteristic behaviour of the fishing communities. Fishermen have both genuine and uncompromising attitudes as to why they carry out certain fishing technologies.All fishing activities aim at maximizing the catches or profits while others may fish on a small scale for subsistence. Sensitizing the fisherfolk on the appropriate fishing technologies, importance of a well regulated fishery exploitation and their participation in control and management of the resource would enhance or lead to increased and sustainable fish production. Socio-economics of fishing technologies were therefore examined using prepared questionnaires and reasons why the fishing communities behave the way they do established

Efficient registration of nonrigid 3-D bodies

We present a novel method to perform an accurate registration of 3-D nonrigid bodies by using phase-shift properties of the dual-tree complex wavelet transform (DT-CWT). Since the phases of DT-\BBCWT coefficients change approximately linearly with the amount of feature displacement in the spatial domain, motion can be estimated using the phase information from these coefficients. The motion estimation is performed iteratively: first by using coarser level complex coefficients to determine large motion components and then by employing finer level coefficients to refine the motion field. We use a parametric affine model to describe the motion, where the affine parameters are found locally by substituting into an optical flow model and by solving the resulting overdetermined set of equations. From the estimated affine parameters, the motion field between the sensed and the reference data sets can be generated, and the sensed data set then can be shifted and interpolated spatially to align with the reference data set. © 2011 IEEE.