Tendências da auditoria governamental e suas repercussões na Marinha do Brasil

o objetivo deste estudo é verificar como a Marinha do Brasil vem buscando atualizar sua prática de auditoria em face da influência advinda das novas formas de atividades da Auditoria Governamental. Elenca, do mais amplo ao mais específico, conceitos básicos à compreensão do tema e faz uma introdução histórica da situação da Auditoria Governamental até o início da década de 90. Como metodologia, levanta o material escrito existente sobre o assunto, relacionando leis, normas, livros e artigos produzidos nos anos 90 e o compara com aquele em uso pela Marinha do Brasil e com a observação das práticas de auditoria no estudo de caso do Centro de Reparos e Suprimentos Especiais do Corpo de Fuzileiros Navais (Cresumar). Conclui com um quadro expondo em que grau as tendências da Auditoria Governamental se refletem na Marinha e apresenta algumas questões a serem estudadas posteriormente.

Programa cheque-cidadão: avaliação e responsabilidade social do Tribunal de Contas do Estado do Rio de Janeiro

No Brasil, na última década, vários programas de transferência de renda foram implantados, mas os níveis de pobreza não têm diminuído na mesma proporção do aporte de recursos investidos nos programas. Verifica-se, especialmente, a falta de coordenação entre poderes governamentais, entre órgãos gestores, financiadores e executores de políticas públicas. O programa Cheque Cidadão, dado ao grande volume de recursos distribuídos e à participação de instituições religiosas na seleção e distribuição de benefícios, foi objeto de inspeção realizada pelo Tribunal de Contas do Estado do Rio de Janeiro (TCERJ), em Campos dos Goytacazes em setembro de 2004. No ano de 2002, foi tema de pesquisa realizada pelo Instituto de Estudo do Trabalho e Sociedade (IETS), que visava conhecer o programa em seus processos e impacto junto ao público beneficiário. Este trabalho visa à contextualização destes dois eventos nos paradigmas da Nova Gestão Pública (NGP) com indicadores de desempenho de eficiência, eficácia, efetividade e eqüidade, esperando inserir o TCE-RJ no campo das Auditorias Operacionais, e favorecendo a avaliação de políticas públicas como uma forma de contribuição para corresponder à crescente demanda social por um governo orientado para resultados.

Enforcing international financial standards in Brazil: limits and possibilities for adoption of IOSCO principles

Foreign capital and institutional investors play a key role in the Brazilian capital and financial markets. Internationally promoted regulatory patterns, especially IOSCO principles, have been increasingly influencing administrative rule making by the Brazilian Securities and Exchange Commission (CVM) as well as the adoption of transnational rules in Brazil by means of self-regulatory activity. Even though there is a certain level of convergence of market regulatory standards at the transnational level, implementation and enforcement of rules remains essentially domestic. We analyze two case studies regarding the transposition of international standards into the Brazilian legal system, which illustrate this tension between the transnational and domestic dimensions of financial markets regulation. The first case concerns a CVM rule on disclosure of executive compensation and the its interpretation by local courts. The second case refers to the adoption of suitability rules.

Compliance com os requisitos de divulgação do IFRS - International Financial Reporting Standards e sua relação com o erro de previsão dos analistas de mercado

O objetivo deste estudo é fazer uma análise da relação entre o erro de previsão dos analistas de mercado quanto à rentabilidade das empresas listadas na BM&FBOVESPA S.A. (Bovespa) e os requerimentos de divulgação do International Financial Reporting Standards (IFRS). Isto foi feito através da regressão do erro de previsão dos analistas, utilizando a metodologia de dados em painel no ano de implantação do IFRS no Brasil, 2010, e, complementarmente em 2012, para referenciamento desses dados. Partindo desse pressuposto, foi determinado o erro de previsão das empresas listadas na Bovespa através de dados de rentabilidade (índice de lucro por ação/earnings per share) previstos e realizados, disponíveis nas bases de dados I/B/E/S Earnings Consensus Information, providos pela plataforma Thomson ONE Investment Banking e Economática Pro®, respectivamente. Os resultados obtidos indicam uma relação negativa entre o erro de previsão e o cumprimento dos requisitos de divulgação do IFRS, ou seja, quanto maior a qualidade nas informações divulgadas, menor o erro de previsão dos analistas. Portanto, esses resultados sustentam a perspectiva de que o grau de cumprimento das normas contábeis é tão ou mais importante do que as próprias normas. Adicionalmente, foi verificado que quando a empresa listada na BM&FBOVESPA é vinculada a Agência Reguladora, seu erro de previsão não é alterado. Por fim, esses resultados sugerem que é importante que haja o aprimoramento dos mecanismos de auditoria das firmas quanto ao cumprimento dos requerimentos normativos de divulgação, tais como: penalidades pela não observância da norma (enforcement), estruturas de governança corporativa e auditorias interna e externa.

Coffee voluntary standards systems a study of the states of Minas Gerais and São Paulo

In order to adapt to new markets, the coffee supply chain has gone through numerous changes during the last years, which led to the creation of the voluntary standard systems. Adopting a Voluntary Standard System (VSS) consists of becoming a member of a certifier or verifier, in which an independent third party sets specific criteria to ensure a product complies with standards. Yet, the segment is still relatively new and raises some doubts about the economic and financial advantages of investing in sustainability-related certification. This study analyzes the perception of coffee producers about VSS – whether it brings economic benefits. The literature review covers various VSS in the coffee sector, the brief history of the commodity in Brazil, as well as the description of the supply chain. Certified and non-certified producers in the States of Sao Paulo and Minas Gerais, answered questionnaires to indicate the perceived advantages of certification. The results show that, despite some added value that certification can bestow, the quality is what really matter, since it allows producers to sell the product at higher prices and to gain advantage over competitors.

Blood lactate response and critical speed in swimmers aged 10-12 years of different standards

It has previously been shown that measurement of the critical speed is a non-invasive method of estimating the blood lactate response during exercise. However, its validity in children has yet to be demonstrated. The aims of this study were: (1) to verify if the critical speed determined in accordance with the protocol of Wakayoshi et al. is a non-invasive means of estimating the swimming speed equivalent to a blood lactate concentration of 4 mmol . l(-1) in children aged 10-12 years; and (2) to establish whether standard of performance has an effect on its determination. Sixteen swimmers were divided into two groups: beginners and trained. They initially completed a protocol for determination of speed equivalent to a blood lactate concentration of 4 mmol . l(-1). Later, during training sessions, maximum efforts were swum over distances of 50, 100 and 200 m for the calculation of the critical speed. The speeds equivalent to a blood lactate concentration of 4 mmol . l(-1) (beginners = 0.82 +/- 0.09 m . s(-1), trained = 1.19 +/- 0.11 m . s(-1); mean +/- s) were significantly faster than the critical speeds (beginners = 0.78 +/- 0.25 m . s(-1), trained = 1.08 +/- 0.04 m . s(-1)) in both groups. There was a high correlation between speed at a blood lactate concentration of 4 mmol . l(-1) and the critical speed for the beginners (r = 0.96, P < 0.001), but not for the trained group (r = 0.60, P > 0.05). The blood lactate concentration corresponding to the critical speed was 2.7 +/- 1.1 and 3.1 +/- 0.4 mmol . l(-1) for the beginners and trained group respectively. The percent difference between speed at a blood lactate concentration of 4 mmol . l(-1) and the critical speed was not significantly different between the two groups. At all distances studied, swimming performance was significantly faster in the trained group. Our results suggest that the critical speed underestimates swimming intensity corresponding to a blood lactate concentration of 4 mmol . l(-1) in children aged 10-12 years and that standard of performance does not affect the determination of the critical speed.

Establishing Standards for the Integrated Recommendation and Diagnosis System (DRIS) for Irrigated Bean Crops

This article addresses the establishment of integrated diagnostics and recommendation system (DRIS) standards for irrigated bean crops (Phaseolus vulgaris) and compares leaf concentrations and productivity in low- and high-productivity populations. The work was carried out in Santa Fe de Goias, Goias State, Brazil, in the agricultural years 1999/2000 and 2000/2001. For the nutritional diagnosis, leaf samples were collected, and leaf concentrations of nitrogen (N), phosphorus (P), potassium (K), calcium (Ca), magnesium (Mg), sulfur (S), boron (B), copper (Cu), iron (Fe), manganese (Mn), and zinc (Zn) were established in 100 commercial bean crops. A database was set up listing the leaf nutrient content and the respective productivities, subdivided into two subpopulations, high and low productivity, using a bean yield value of 3000 kg ha-1 to separate these subpopulations. Sufficiency values found in the high-productivity population matched only for the micronutrients B and Zn. The nutritional balance among the populations studied was coherent and was lower in the high-productivity population. The DRIS standards proposed for irrigated bean farming were efficient in evaluating the nutritional status of the crop areas studied. Calcium, Cu, and S were found to be the least available nutrients, indicating high response potential for the fertilizing using these nutrients.

Composition of stingless bee honey: Setting quality standards

Compositional data from 152 stingless bee (Meliponini) honey samples were compiled from studies since 1964, and evaluated to propose a quality standard for this product. Since stingless bee honey has a different composition than Apis mellifera honey, some physicochemical parameters are presented according to stingless bee species. The entomological origin of the honey was known for 17 species of Meliponini from Brazil, one from Costa Rica, six from Mexico, 27 from Panama, one from Surinam, two from Trinidad & Tobago, and seven from Venezuela, most from the genus Melipona. The results varied as follows: moisture (19.9-41.9g/100g), pH (3.15-4.66), free acidity (5.9-109.0meq/Kg), ash (0.01-1.18g/100g), diastase activity (0.9-23.0DN), electrical conductivity (0.49-8.77mS/cm), HMF (0.4-78.4mg/Kg), invertase activity (19.8-90.1IU), nitrogen (14.34-144.00mg/100g), reducing sugars (58.0-75.7g/100g) and sucrose (1.1-4.8g/100g). Moisture content of stingless bee honey is generally higher than the 20% maximum established for A. mellifera honey. Guidelines for further contributions would help make the physicochemical database of meliponine honey more objective, in order to use such data to set quality standards. Pollen analysis should be directed towards the recognition of unifloral honeys produced by stingless bees, in order to obtain standard products from botanical species. A honey quality control campaign directed to both stingless beekeepers and stingless bee honey hunters is needed, as is harmonization of analytical methods. © 2007 Asociación Interciencia.

A new generation of standards: implications for the Caribbean and Latin America

Incluye Bibliografía

Latin America's experience in dispute settlement within WTO: the cases of technical standards, sanitary and phytosanitary measures and intellectual property

Includes Bibliography

Quality management and competitiveness: the diffusion of the ISO 9000 standards in Latin America and recommendations for government strategies

Includes bibliography