768 resultados para reporting


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Data have been collected on fisheries catch and effort trends since the latter half of the 1800s. With current trends in declining stocks and stricter management regimes, data need to be collected and analyzed over shorter periods and at finer spatial resolution than in the past. New methods of electronic reporting may reduce the lag time in data collection and provide more accurate spatial resolution. In this study I evaluated the differences between fish dealer and vessel reporting systems for federal fisheries in the US New England and Mid-Atlantic areas. Using data on landing date, report date, gear used, port landed, number of hauls, number of fish sampled and species quotas from available catch and effort records I compared dealer and vessel electronically collected data against paper collected dealer and vessel data to determine if electronically collected data are timelier and more accurate. To determine if vessel or dealer electronic reporting is more useful for management, I determined differences in timeliness and accuracy between vessel and dealer electronic reports. I also compared the cost and efficiency of these new methods with less technology intensive reporting methods using available cost data and surveys of seafood dealers for cost information. Using this information I identified potentially unnecessary duplication of effort and identified applications in ecosystem-based fisheries management. This information can be used to guide the decisions of fisheries managers in the United States and other countries that are attempting to identify appropriate fisheries reporting methods for the management regimes under consideration. (PDF contains 370 pages)

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Sea level rise (SLR) assessments are commonly used to identify the extent that coastal populations are at risk to flooding. However, the data and assumptions used to develop these assessments contain numerous sources and types of uncertainty, which limit confidence in the accuracy of modeled results. This study illustrates how the intersection of uncertainty in digital elevation models (DEMs) and SLR lead to a wide range of modeled outcomes. SLR assessments are then reviewed to identify the extent that uncertainty is documented in peer-reviewed articles. The paper concludes by discussing priorities needed to further understand SLR impacts. (PDF contains 4 pages)

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Este estudo realizou um exame crítico sobre os relatórios de sustentabilidade, com base na Global Reporting Initiative (GRI), elaborados pelas empresas do setor de geração de energia elétrica por hidroeletricidade no Brasil e avaliou a significância destes documentos em prestar informações claras sobre a eficácia do desempenho socioambiental. Os estudos acadêmicos relacionados com os relatórios de sustentabilidade, e especificamente com os relatórios da GRI, demonstram que há problemas na qualidade da informação com relação à completeza, padronização e credibilidade do conteúdo, porém sem aprofundar nas causas potenciais. Trata-se de um estudo com abordagem quali-quantitativa, com o emprego de pesquisa do tipo descritiva e a utilização de procedimentos bibliográfico e documental, por meio de análise de conteúdo. A quantificação das evidências foi desenvolvida com base nas informações contidas nos relatórios de sustentabilidade das empresas CPFL, EDP e Tractebel, que possuíam o nível mais alto de aplicação da GRI, associadas com as informações de seus desempenhos socioambientais disponíveis por outras fontes de consulta independentes. Os resultados da análise de conteúdo dos relatórios de sustentabilidade demonstraram que nenhuma das empresas atingiu o atendimento pleno de evidência da informação solicitada nas Unidades de Informação avaliadas. Esta constatação indica que todas as empresas avaliadas apresentaram falhas na validação das informações antes do início da elaboração propriamente dita do relatório, como determina a etapa de validação da GRI, sugerindo que os testes disponíveis nos princípios da GRI, provavelmente, não foram empregados ou foram adotados sem eficácia, afetando a qualidade da informação com relação à completeza e credibilidade do conteúdo. Questões que merecem ser aprofundadas em futuros trabalhos são: a influência dos limites da auditoria independente no resultado da verificação do relatório e a extensão da pesquisa de análise de conteúdo para outros setores industriais formados por grandes empresas e com elevado impacto ambiental potencial. O estudo contribui para o aumento de conhecimento sobre o tema, em destaque na atualidade, seja pelos esforços de normalização mundial do relatório de sustentabilidade GRI, e, principalmente, com a recomendação para o fomento destes relatórios incluída no documento final The Future We Want- O Futuro que Queremos da Conferência das Nações Unidas sobre Desenvolvimento Sustentável (Rio+20), no parágrafo 47, com potencial regulamentação brasileira compulsória dos mesmos.

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The National Marine Fisheries Service is required by law to conduct social impact assessments of communities impacted by fishery management plans. To facilitate this process, we developed a technique for grouping communities based on common sociocultural attributes. Multivariate data reduction techniques (e.g. principal component analyses, cluster analyses) were used to classify Northeast U.S. fishing communities based on census and fisheries data. The comparisons indicate that the clusters represent real groupings that can be verified with the profiles. We then selected communities representative of different values on these multivariate dimensions for in-depth analysis. The derived clusters are then compared based on more detailed data from fishing community profiles. Ground-truthing (e.g. visiting the communities and collecting primary information) a sample of communities from three clusters (two overlapping geographically) indicates that the more remote techniques are sufficient for typing the communities for further in-depth analyses. The in-depth analyses provide additional important information which we contend is representative of all communities within the cluster.

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A total of 1784 legal-size (≥356 mm TL) hatchery-produced red drum (Sciaenops ocellatus) were tagged and released to estimate tag-reporting levels of recreational anglers in South Carolina (SC) and Georgia (GA). Twelve groups of legal-size fish (~150 fish/group) were released. Half of the fish of each group were tagged with an external tag with the message “reward” and the other half of the fish were implanted with tags with the message “$100 reward.” These fish were released into two estuaries in each state (n=4); three replicate groups were released at different sites within each estuary (n=12). From results obtained in previous tag return experiments conducted by wildlife and fisheries biologists, it was hypothesized that reporting would be maximized at a reward level of $100/tag. Reporting level for the “reward” tags was estimated by dividing the number of “reward” tags returned by the number of “$100 reward” tags returned. The cumulative return level for both tag messages was 22.7 (±1.9)% in SC and 25.8 (±4.1)% in GA. These return levels were typical of those recorded by other red drum tagging programs in the region. Return data were partitioned according to verbal survey information obtained from anglers who reported tagged fish. Based on this partitioned data set, 14.3 (±2.1)% of “reward” tags were returned in SC, and 25.5 (±2.3)% of “$100 reward” tags were returned. This finding indicates that only 56.7% of the fish captured with “reward” tags were reported in SC. The pattern was similar for GA where 19.1 (±10.6)% of “reward” message tags were returned as compared with 30.1 (±15.6)% for “$100 reward” message tags. This difference yielded a reporting level of 63% for “reward” tags in GA. Currently, 50% is used as the estimate for the angler reporting level in population models for red drum and a number of other coastal finfish species in the South Atlantic region of the United States. Based on results of our study, the commonly used reporting estimate may result in an overestimate of angler exploitation for red drum.

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Malaysian Financial Reporting Standard (FRS) No. 136, Impairment of Assets, was issued in 2005. The standard requires public listed companies to report their non-current assets at no more than their recoverable amount. When the value of impaired assets is recovered, or partly recovered, FRS 136 requires the impairment charges to be reversed to its new recoverable amount. This study tests whether the reversal of impairment losses by Malaysian firms is more closely associated with economic reasons or reporting incentives. The sample of this study consists of 182 public companies listed on Bursa Malaysia (formerly known as the Kuala Lumpur Stock Exchange) that reported reversals of their impairment charges during the period 2006-2009. These firms are matched with firms which do not reverse impairment on the basis of industrial classification and size. In the year of reversal, this study finds that the reversal firms are more profitable (before reversals) than their matched firms. On average, the Malaysian stock market values the reversals of impairment losses positively. These results suggest that the reversals generally reflect increases in the value of the previously impaired assets. After partitioning firms that are likely to manage earnings and those that are not, this study finds that there are some Malaysian firms which reverse the impairment charges to manage earnings. Their reversals are not value-relevant, and are negatively associated with future firm performance. On the other hand, the reversals of firms which are deemed not to be earnings managers are positively associated with both future firm performance and current stock price performance, and this is the dominant motivation for the reversal of impairment charges in Malaysia. In further analysis, this study provides evidence that the opportunistic reversals are also associated with other earnings management manifestations, namely abnormal working capital accruals and the motivation to avoid earnings declines. In general, the findings suggest that the fair value measurement in impairment standard provides useful information to the users of financial statements.

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BACKGROUND: Monogamy, together with abstinence, partner reduction, and condom use, is widely advocated as a key behavioral strategy to prevent HIV infection in sub-Saharan Africa. We examined the association between the number of sexual partners and the risk of HIV seropositivity among men and women presenting for HIV voluntary counseling and testing (VCT) in northern Tanzania. METHODOLOGY/ PRINCIPAL FINDINGS: Clients presenting for HIV VCT at a community-based AIDS service organization in Moshi, Tanzania were surveyed between November 2003 and December 2007. Data on sociodemographic characteristics, reasons for testing, sexual behaviors, and symptoms were collected. Men and women were categorized by number of lifetime sexual partners, and rates of seropositivity were reported by category. Factors associated with HIV seropositivity among monogamous males and females were identified by a multivariate logistic regression model. Of 6,549 clients, 3,607 (55%) were female, and the median age was 30 years (IQR 24-40). 939 (25%) females and 293 (10%) males (p<0.0001) were HIV seropositive. Among 1,244 (34%) monogamous females and 423 (14%) monogamous males, the risk of HIV infection was 19% and 4%, respectively (p<0.0001). The risk increased monotonically with additional partners up to 45% (p<0.001) and 15% (p<0.001) for women and men, respectively with 5 or more partners. In multivariate analysis, HIV seropositivity among monogamous women was most strongly associated with age (p<0.0001), lower education (p<0.004), and reporting a partner with other partners (p = 0.015). Only age was a significant risk factor for monogamous men (p = 0.0004). INTERPRETATION: Among women presenting for VCT, the number of partners is strongly associated with rates of seropositivity; however, even women reporting lifetime monogamy have a high risk for HIV infection. Partner reduction should be coupled with efforts to place tools in the hands of sexually active women to reduce their risk of contracting HIV.

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BACKGROUND: Automated reporting of estimated glomerular filtration rate (eGFR) is a recent advance in laboratory information technology (IT) that generates a measure of kidney function with chemistry laboratory results to aid early detection of chronic kidney disease (CKD). Because accurate diagnosis of CKD is critical to optimal medical decision-making, several clinical practice guidelines have recommended the use of automated eGFR reporting. Since its introduction, automated eGFR reporting has not been uniformly implemented by U. S. laboratories despite the growing prevalence of CKD. CKD is highly prevalent within the Veterans Health Administration (VHA), and implementation of automated eGFR reporting within this integrated healthcare system has the potential to improve care. In July 2004, the VHA adopted automated eGFR reporting through a system-wide mandate for software implementation by individual VHA laboratories. This study examines the timing of software implementation by individual VHA laboratories and factors associated with implementation. METHODS: We performed a retrospective observational study of laboratories in VHA facilities from July 2004 to September 2009. Using laboratory data, we identified the status of implementation of automated eGFR reporting for each facility and the time to actual implementation from the date the VHA adopted its policy for automated eGFR reporting. Using survey and administrative data, we assessed facility organizational characteristics associated with implementation of automated eGFR reporting via bivariate analyses. RESULTS: Of 104 VHA laboratories, 88% implemented automated eGFR reporting in existing laboratory IT systems by the end of the study period. Time to initial implementation ranged from 0.2 to 4.0 years with a median of 1.8 years. All VHA facilities with on-site dialysis units implemented the eGFR software (52%, p<0.001). Other organizational characteristics were not statistically significant. CONCLUSIONS: The VHA did not have uniform implementation of automated eGFR reporting across its facilities. Facility-level organizational characteristics were not associated with implementation, and this suggests that decisions for implementation of this software are not related to facility-level quality improvement measures. Additional studies on implementation of laboratory IT, such as automated eGFR reporting, could identify factors that are related to more timely implementation and lead to better healthcare delivery.

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This study evaluated the effect of an online diet-tracking tool on college students’ self-efficacy regarding fruit and vegetable intake. A convenience sample of students completed online self-efficacy surveys before and after a six-week intervention in which they tracked dietary intake with an online tool. Group one (n=22 fall, n=43 spring) accessed a tracking tool without nutrition tips; group two (n=20 fall, n=33 spring) accessed the tool and weekly nutrition tips. The control group (n=36 fall, n=60 spring) had access to neither. Each semester there were significant changes in self-efficacy from pre- to post-test for men and for women when experimental groups were combined (p<0.05 for all); however, these changes were inconsistent. Qualitative data showed that participants responded well to the simplicity of the tool, the immediacy of feedback, and the customized database containing foods available on campus. Future models should improve user engagement by increasing convenience, potentially by automation.

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Considers the reasons for the low rate of reported female rape. Examines statistics on reported rape and rape convictions. Reviews reasons for the low rate of reported rape progressing to trial and low conviction rates. Comments on substantive and evidential measures introduced to improve conviction rates and on measures to improve the level of reported rape and reported cases progressing to trial. Assesses the impact of the measures. [From Legal Journals Index]