996 resultados para variable interest entity


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In this paper we present livestock breeding developments that could be taken into consideration in the genetic improvement of farmed aquaculture species, especially in freshwater fish. Firstly, the current breeding objective in aquatic species has focused almost exclusively on the improvement of body weight at harvest or on growth related traits. This is unlikely to be sufficient to meet the future needs of the aquaculture industry. To meet future demands breeding programs will most likely have to include additional traits, such as fitness related ones (survival, disease resistance), feed efficiency, or flesh quality, rather than only growth performance. In order to select for a multi-trait breeding objective, genetic variation in traits of interest and the genetic relationships among them need to be estimated. In addition, economic values for these traits will be required. Generally, there is a paucity of data on variable and fixed production costs in aquaculture, and this could be a major constraint in the further expansion of the breeding objectives. Secondly, genetic evaluation systems using the restricted maximum likelihood method (REML) and best linear unbiased prediction (BLUP) in a framework of mixed model methodology could be widely adopted to replace the more commonly used method of mass selection based on phenotypic performance. The BLUP method increases the accuracy of selection and also allows the management of inbreeding and estimation of genetic trends. BLUP is an improvement over the classic selection index approach, which was used in the success story of the genetically improved farmed tilapia (GIFT) in the Philippines, with genetic gains from 10 to 20 per cent per generation of selection. In parallel with BLUP, optimal genetic contribution theory can be applied to maximize genetic gain while constraining inbreeding in the long run in selection programs. Thirdly, by using advanced statistical methods, genetic selection can be carried out not only at the nucleus level but also in lower tiers of the pyramid breeding structure. Large scale across population genetic evaluation through genetic connectedness using cryopreserved sperm enables the comparison and ranking of genetic merit of all animals across populations, countries or years, and thus the genetically superior brood stock can be identified and widely used and exchanged to increase the rate of genetic progress in the population as a whole. It is concluded that sound genetic programs need to be established for aquaculture species. In addition to being very effective, fully pedigreed breeding programs would also enable the exploration of possibilities of integrating molecular markers (e.g., genetic tagging using DNA fingerprinting, marker (gene) assisted selection) and reproductive technologies such as in-vitro fertilization using cryopreserved spermatozoa.

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The potential for growth overfishing in the white shrimp, Litopenaeus setiferus, fishery of the northern Gulf of Mexico appears to have been of limited concern to Federal or state shrimp management entities, following the cataclysmic drop in white shrimp abundance in the 1940’s. As expected from surplus production theory, a decrease in size of shrimp in the annual landings accompanies increasing fishing effort, and can eventually reduce the value of the landings. Growth overfishing can exacerbate such decline in value of the annual landings. We characterize trends in size-composition of annual landings and other annual fishery-dependent variables in this fishery to determine relationships between selected pairs of these variables and to determine whether growth overfishing occurred during 1960–2006. Signs of growth overfishing were equivocal. For example, as nominal fishing effort increased, the initially upward, decelerating trend in annual yield approached a local maximum in the 1980’s. However, an accelerating upward trend in yield followed as effort continued to increase. Yield then reached its highest point in the time series in 2006, as nominal fishing effort declined due to exogenous factors outside the control of shrimp fishery managers. The quadratic relationship between annual yield and nominal fishing effort exhibited a local maximum of 5.24(107) pounds (≈ MSY) at a nominal fishing effort level of 1.38(105) days fished. However, annual yield showed a continuous increase with decrease in size of shrimp in the landings. Annual inflation-adjusted ex-vessel value of the landings peaked in 1989, preceded by a peak in annual inflation-adjusted ex-vessel value per pound (i.e. price) in 1983. Changes in size composition of shrimp landings and their economic effects should be included among guidelines for future management of this white shrimp

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The U.S. Fish Commission was initiated in 1871 with Spencer Fullerton Baird as the first U.S. Fish Commissioner as an independent entity. In 1903 it became a part of the new U.S. Department of Commerce and Labor and was renamed the Bureau of Fisheries, a name it retained when the Departments of Commerce and Labor were separated in 1912. The Bureau remained in the Commerce Department until 1941 when it was merged with the Biological Survey and placed in the Department of Interior as the U.S. Fish and Wildlife Service. It was a scientific agency with well conceived programs of action, and it provided knowledge, advice, and example to state governments and individuals with fisheries interests and needs. Its efforts were supported by timely international agreements which constituted the precedent for Federal interest in fishery matters. The Fisheries Service earned stature as an advisor through heavy emphasis on basic biological research. The lack of such knowledge was marked and universal in the 1870’s, but toward the end of that decade, strong steps had been taken to address those needs under Baird’s leadership. USFC research activities were conducted cooperatively with other prominent scientists in the United States and abroad. Biological stations were established, and the world’s first and most productive deepsea research vessel, the Albatross, was constructed, and its 40-year career gave a strong stimulus to the science of oceanography. Together, the agency’s scientists and facilities made important additions to the sum of human knowledge, derived principles of conservation which were the vital bases for effective regulatory legislation, conducted extensive fish cultural work, collected and disseminated fisheries statistics, and began important research in methods of fish harvesting, preservation, transportation, and marketing.

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A democracia e o socialismo foram dois eixos que nortearam a fundação do Partido dos Trabalhadores durante o processo de redemocratização. Nesse sentido, o interesse é investigar os sentidos atribuídos aos conceitos de democracia e socialismo nos discursos presidenciais de Luis Inácio Lula da Silva durante o primeiro mandato (2003-2006). Desse modo, o objetivo é analisar como o projeto petista e o seu principal protagonista dialogam com esse passado que se constitui como identidade do partido ao chegar ao poder tendo em vista a crescente moderação dos discursos, abandono progressivo de uma postura anticapitalista e enfraquecimento do vínculo com os movimentos sociais ao longo dos anos 90.Por outro lado, este trabalho pretende abordar as regularidades e objetos discursivos, dentro dos pronunciamentos de Lula, que consolidam o projeto petista como de integração nacional, um discurso de refundação da nação. Sendo assim, verificar qual a imagem construída dessa entidade social, as associações identitárias utilizadas e a ideia dos males da nação no discurso do presidente que se fundam no olhar presente, em um arquétipo de mudança por meio da utilização constante da expressão: "Nunca antes na História desse país".

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O setor de saúde pública convive com uma constante escassez de recursos combinada com uma necessidade crescente de investimentos em tecnologia e inovação. Portanto, é necessário que os gestores públicos de saúde busquem maneiras de maximizar o uso destes recursos orçamentários escassos. Uma das alternativas é implementar estudos sobre custos, que possibilitem ao gestor exercer o controle, o combate ao desperdício e o planejamento dos investimentos futuros. No entanto, na área governamental, existem outros grupos, além do gestor, que têm interesse em conhecer as informações de custos do setor de saúde. Esses grupos são chamados pela teoria da administração de Stakeholders. Cada stakeholder, tais como médicos, pacientes, fornecedores, sociedade entre outros podem demandar informações distintas de custos. Por este motivo, o objetivo deste trabalho é investigar qual o método de custeio que melhor se adequa as necessidades dos diferentes stakeholders de um hospital público. Para tanto, elaborou-se uma pesquisa bibliográfica que abordasse os métodos de custeio por absorção, custeio variável e custeio baseado em atividades, que são os métodos mais debatidos pela literatura contábil. Dessa forma, com objetivo de responder a questão de pesquisa, o presente trabalho desenvolve um cenário hipotético de um hospital universitário público, no qual estão identificados os seus stakeholders e suas respectivas necessidades de informações de custo. Como resultado das análises, observa-se que cada um destes stakeholders apresenta um método de custeio, ou uma combinação de dois destes, que melhor se adequa as suas necessidades de informação de custos.

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Precipitous declines in wild populations of the red abalone Haliotis rufescens and the eventual closure of the commercial and southern recreational fishery have led to renewed interest in supplementing wild stocks with hatchery-raised individuals. Most work to date has focused on releasing small juveniles and has had limited success. Although much is known about larval settlement, juvenile survivorship and growth of abalone, there is scanty information on natural processes in the field. The failure of many regulated fisheries worldwide suggests that both the larval and juvenile stages may be important in determining the future population, and that early juvenile mortality is more important than previously believed. This paper presents a series of experiments designed to examine factors and mechanisms that could affect settlement, survivorship, and growth of larvae and early post-settlers in the field. Laboratory trials under different flow regimes showed that red abalone larvae settled preferentially on substrates encrusted with coralline algae, and that settlement was rapid when exposed to crusts compared to other surfaces. Urchin grazing of films appeared to facilitate abalone settlement but only when urchins were removed. Initial field experiments showed that released larvae settled on natural cobble rock, and that settlement was at least one order of magnitude greater when settlement habitats were tented. I then examined post-settlement survivorship at one and two days after settlement, and found that although there was a large amount of variation, on average 10% of released larvae were found as newly-settled recruits after 1 day. Survivorship and growth of recruits were followed over at least one month in both Spring and Fall. Abalone settled at higher densities, survived better and grew faster in the warmer Fall months than in the Spring. The density of month-old abalone recruits was correlated with density of naturally-occurring gastropods in the Spring, but not in the Fall. These results suggest that settlement and survivorship can be extremely variable across space and time, and that oceanographic and local biotic conditions play a role and should be considered when planning larval seeding.