GESTÃO DE RISCO E GOVERNANÇA CORPORATIVA: AS EMPRESAS BRASILEIRAS NA BOLSA DE VALORES DE NOVA YORK

Esta dissertação trata da importância da Governança Corporativa e da Gestão de Risco para as empresas brasileiras que tem suas ações negociadas nas Bolsas de Valores de Nova York e de São Paulo. Tem como principais objetivos: a avaliação do atual estágio de adequação dessas empresas brasileiras às normas da Lei Sarbanes & Oxley, a confirmação da importância do gerenciamento de risco para a Governança Corporativa, buscando fazer uma associação da ocorrência de perdas patrimoniais com as ferramentas da gestão de risco e das fraudes com a fragilidade de normas de controle interno e com as normas emanadas dos órgãos externos regulatórios. O trabalho acadêmico, um estudo exploratório, teve como ponto de partida uma pesquisa bibliográfica de livros e artigos técnicos versando sobre Governança Corporativa com foco na gestão de riscos. A pesquisa foi feita através da leitura dos relatórios de administração das empresas selecionadas e a aplicabilidade das normas da Lei Sarbanes Oxley. Como conclusão foi possível confirmar com razoável certeza que as grandes perdas, que levaram empresas internacionais a quebra, ocorreram pela falta de uma eficaz gestão de risco ou por um deficiente sistema de controle interno associada a falta de ações preventivas. Por outro lado, apesar dos esforços das empresas brasileiras em se adequar às novas exigências para poder atuar no mercado financeiro do Brasil e dos Estados Unidos da América, parte das empresas pesquisadas ainda se encontra em fase de implementação dos Comitês de Auditoria, de Normas e Procedimentos de Controle Interno e das demais práticas de Gestão Corporativa. Novas pesquisas sobre o tema central deste estudo poderão ensejar no aprofundamento da questão da relação custo x benefício da implantação das práticas de Governança Corporativa e na questão da eficácia dos sistemas corporativos de gerenciamento e controle considerando os custos incorridos em sua implantação e manutenção e os benefícios obtidos. Propõe-se ainda um estudo que busque a revisão das responsabilidades das autoridades reguladoras no que tange ao controle ante e pós-fato. Um dilema a ser resolvido e que deve instigar futuros pesquisadores.(AU)

GESTÃO DE RISCO E GOVERNANÇA CORPORATIVA: AS EMPRESAS BRASILEIRAS NA BOLSA DE VALORES DE NOVA YORK

Esta dissertação trata da importância da Governança Corporativa e da Gestão de Risco para as empresas brasileiras que tem suas ações negociadas nas Bolsas de Valores de Nova York e de São Paulo. Tem como principais objetivos: a avaliação do atual estágio de adequação dessas empresas brasileiras às normas da Lei Sarbanes & Oxley, a confirmação da importância do gerenciamento de risco para a Governança Corporativa, buscando fazer uma associação da ocorrência de perdas patrimoniais com as ferramentas da gestão de risco e das fraudes com a fragilidade de normas de controle interno e com as normas emanadas dos órgãos externos regulatórios. O trabalho acadêmico, um estudo exploratório, teve como ponto de partida uma pesquisa bibliográfica de livros e artigos técnicos versando sobre Governança Corporativa com foco na gestão de riscos. A pesquisa foi feita através da leitura dos relatórios de administração das empresas selecionadas e a aplicabilidade das normas da Lei Sarbanes Oxley. Como conclusão foi possível confirmar com razoável certeza que as grandes perdas, que levaram empresas internacionais a quebra, ocorreram pela falta de uma eficaz gestão de risco ou por um deficiente sistema de controle interno associada a falta de ações preventivas. Por outro lado, apesar dos esforços das empresas brasileiras em se adequar às novas exigências para poder atuar no mercado financeiro do Brasil e dos Estados Unidos da América, parte das empresas pesquisadas ainda se encontra em fase de implementação dos Comitês de Auditoria, de Normas e Procedimentos de Controle Interno e das demais práticas de Gestão Corporativa. Novas pesquisas sobre o tema central deste estudo poderão ensejar no aprofundamento da questão da relação custo x benefício da implantação das práticas de Governança Corporativa e na questão da eficácia dos sistemas corporativos de gerenciamento e controle considerando os custos incorridos em sua implantação e manutenção e os benefícios obtidos. Propõe-se ainda um estudo que busque a revisão das responsabilidades das autoridades reguladoras no que tange ao controle ante e pós-fato. Um dilema a ser resolvido e que deve instigar futuros pesquisadores.(AU)

Human Trafficking of Women and Children in the Philippines: Challenges and Solutions

Women and children become victims of human trafficking and exploitation as a result of economic globalization, national history, social structures, and geographical positioning. Human trafficking has increasingly become a global crisis of human rights violations, threatening the lives of women and children in developing countries, like the Philippines. The Philippines can evolve into a model for ending the exploitation of human trafficking if the government commits to implementing internationally recognized strategies, such as strengthening the prosecution of traffickers, providing efficient support for victims, and partnering with international organizations and local non-governmental organizations to further prevent human trafficking from occurring. The results will be felt locally, nationally, and internationally, helping the global community meet the challenges of the Millennium Development Goals.

Antecedentes históricos de la actividad dietética en España: los trabajos del Laboratorio de Higiene de la Alimentación de la Escuela Nacional de Sanidad (1932-1936)

Se analiza la actividad dietética desarrollada por la Escuela Nacional de Sanidad entre 1932 y 1936. Como principal fuente de información se han utilizado los trabajos publicados por el personal adscrito a su Laboratorio de Higiene de la Alimentación. Con el objeto de poder confeccionar regímenes dietéticos adaptados a la realidad española, se pretendía investigar la composición química (agua, fécula, proteínas, grasa y sales minerales) de los alimentos españoles y su contenido vitamínico. Se estudiaron, siguiendo las recomendaciones y los criterios de los organismos internacionales, algunos de los productos de consumo más frecuente, como aceite de oliva, patatas, tomates frescos y en lata, fresa, fresón, peras, ciruelas e higo chumbo, además de algunas conservas. Los resultados obtenidos ponían de manifiesto las diferencias que existían con los datos ofrecidos por autores extranjeros, entre las que destacaba la mayor riqueza vitamínica de productos como el aceite de oliva andaluz o el tomate fresco valenciano. Estas diferencias se atribuían al factor geoclimático. También se estudiaron, en el caso del cocido, la paella y la yema de huevo, las modificaciones que podían producir los procesos culinarios en la composición de los alimentos empleados.

1 + 1 = 3? EU-US voting cohesion in the United Nations General Assembly. EU Diplomacy Paper 07/2012, September 2012

This paper investigates the factors that explain the voting cohesion of the United States (US) and the European Union (EU) on foreign policy issues in the United Nations General Assembly (UNGA). It is often argued that the EU and the US are simply too different to cooperate within international organizations and thus to vote the same way, for example, in the UNGA. However, there is still a lack of research on this point and, more importantly, previous studies have not analyzed which factors explain EU-US voting cohesion. In this paper, I try to fill this gap by studying voting cohesion from 1980 until 2011 on issues of both ‘high’ politics (security) and ‘low’ politics (human rights) not only as regards EU-US voting cohesion, but also concerning voting cohesion among EU member states. I test six hypotheses derived from International Relations theories, and I argue that EU-US voting cohesion is best explained by the topic of the issue voted upon, whether an issue is marked as ‘important’ by the US government, and by the type of resolution. On the EU level, the length of Union membership and transaction costs matter most.

The future of human rights protection in the new Libya: prospects and challenges. Jean Monnet Occasional Paper No. 6/2014

There is no doubt that demand for the respect of human rights was one of the factors behind the Arab Spring and Libya is no exception. Four decades of absolute dictatorship headed by Muammar Gaddafi had been further tainted with gross violations of human rights of Libyan citizens and restrictions on their basic freedoms. Before the revolution, Libya was a country where no political parties were allowed. Freedom of expression and the press were extremely restricted. Reports about the country’s human rights violations published by a number of international organizations documented large scale human rights abuses at the hands of the Gaddafi regime. The 17 February 2011 revolution in Libya led to a turning point in the country’s history. The regime of Muammar Gaddafi which had dominated the country since 1969 eventually collapsed, leading to the beginning of the painful task of reconciliation and state building. Nonetheless it is estimated that more than 7000 prisoners are held captive by various militias and armed groups without due process. This in addition to thousands of internally displaced persons. State building involves the consolidation of a democratic state based on a democratic constitution. In 2011, a constitutional declaration was adopted to replace the one that had been in effect since 1969. This was intended as a stop-gap solution to allow the new political forces unleashed in the country time to write a new democratic constitution. To help consolidate the democratic state, three elements are required: that human rights be placed at its core; that these rights are truly implemented and applied; and lastly that the independence of the judiciary is safeguarded. For all this to happen it is also essential to strengthen education on human rights by encouraging non-governmental organizations to take a stronger role in promoting human rights. Libyan citizens can only avail themselves of these rights and strengthen their implementation if they know what they are and how they can benefit from their implementation

Development of Multisector Alliances (MSAs): Organization and Leadership. ACES Working Papers, 2012

The research team reviewed numerous several multi- sectoral entities and identified nine GGNs that became the subject of our case studies. The research team conducted semi-structured interviews with executives and staff from each of these GNNs and prepared a profile, including a description of the unique evolution of the organization, goals and objectives, organizational structure and governance arrangements for each GGN. The following list provides an overview of the nine GGNs profiled: 1. Every Woman Every Child is an unprecedented global effort that mobilizes and amplifies action by governments, multilaterals, the private sector, research centers, academia and civil society to address life-threatening health challenges facing women and children globally. 2. HERproject catalyzes global partnerships and local Networks to improve female workers’ general and reproductive health in eight emerging economies. 3. R4 Rural Resilience Initiative is a cutting-edge, strategic, large-scale partnership between the public and private sectors to innovate and develop better tools to help the world’s most vulnerable people build resilient livelihoods. 4. Extractive Industry Transparency Initiative is a coalition of governments, companies, civil society groups, investors and international organizations that aims to improve transparency and accountability in the extractives sector. 5. Global Network for Neglected Tropical Diseases works with international partners at the highest level of government, business and society to break down the logistical and financial barriers to delivering existing treatments for the seven most common neglected tropical diseases. 6. Global Alliance for Improved Nutrition is an alliance that supports public-private partnerships to increase access to the missing nutrients in diets necessary for people, communities and economies to be stronger and healthier. 7. Inter-Agency Network For Education in Emergencies is a global Network of individuals and representatives from NGOs, United Nations and donor agencies, governments, academic institutions, schools and affected populations working to ensure all persons have the right to a quality and safe education in emergencies and post- crisis recovery. 8. mHealth Alliance works with diverse partners to advance mobile-based or mobile-enhanced solutions that deliver health through research, advocacy, support for the development of interoperable solutions and sustainable deployment models. 9. The Rainforest Alliance is a global non-profit that focuses on environmental conservation and sustainable development and works through collaborative partnerships with various stakeholders.

Restoring Order in Global Health Governance: Do Metagovernance Norms Affect Interorganizational Convergence? CES Open Forum Series #23, 2014-2015

This paper theorizes about the convergence of international organizations in global health governance, a field of international cooperation that is commonly portrayed as particularly hit by institutional fragmentation. Unlike existing theories on interorganizationalism that have mainly looked to intra- and extraorganizational factors in order to explain why international organizations cooperate with each other in the first place, the paper is interested in the link between causes and systemic effects of interorganizational convergence. The paper begins by defining interorganizational convergence. It then proceeds to discuss why conventional theories on interorganizational- ism fail to explain the aggregate effects of convergence between IOs in global (health) governance which tend to worsen rather than cushion fragmentation — so-called "hypercollective action" (Severino & Ray 2010). In order to remedy this explanatory blind-spot the paper formulates an alternative sociological institutionalist theory on interorganizational convergence that makes two core theoretical propositions: first that emerging norms of metagovernance are a powerful driver behind interorganizational convergence in global health governance, and secondly that IOs are engaged in a fierce meaning-struggle over these norms which results in hypercollective action. In its empirical part, the paper’s core theoretical propositions are corroborated by analyzing discourses and practices of interorganizational convergence in global health. The empirical analysis allows drawing two far-reaching conclusions. On the one hand, interorganizational harmonization has emerged as a largely undisputed norm in global health which has been translated into ever more institutionalized forms of interorganizational cooperation. On the other, discourses and practices of interorganizational harmonization exhibit conflicts over the ordering principles according to which the policies and actions of international organizations with overlapping mandates and missions should be harmonized. In combination, these two empirical findings explain why interorganizational convergence has so far failed to strengthen the global health architecture.

Foreign assistance legislation for fiscal year 1982.

Hearings held March 11-May 13, 1981.

The Organization of the Petroleum Exporting Countries (OPEC): a list of research materials in the Library of Congress and other American libraries /

Caption title.

State, foreign operations, and related programs appropriations for 2012 : hearings before a Subcommittee of the Committee on Appropriations, House of Representatives, One Hundred Twelfth Congress, first session /

Shipping list no.: 2011-0372-P (pt. 1), 2011-0377-P (pt. 2), 2012-0185-P (pt. 3), 2012-0256-P (pt. 4), 2012-0279-P (pt. 5).

Die Friedens-Warte.

Description based on: 5. Jahrg., no. 1 (15. Januar 1903); title from caption.

Economic and social consequences of disarmament; report of the Secretary-General transmitting the study of his consultative group.

Vol. 2 has imprint: New York : United Nations.

Development issues.

Statistical tables related to this report may be found in the <1945/1989>- issues of: U.S. overseas loans and grants and assistance from international organizations.

Preserving the future of Long Island Sound : hearings ... Ninety-first Congress, second session-[Ninety-third Congress, second session] on S. 2472.

Pt. 5 issued by the subcommittee under its later name: Subcommittee on Reorganization, Research, and International Organizations.