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.

A pilot survey of deepwater coral/sponge assemblages and their susceptibility to fishing/harvest impacts at the Olympic Coast National Marine Sanctuary (OCNMS). Cruise report for NOAA Ship McARTHUR II Cruise AR-04-04: Leg 2 (June 1-12, 2004)

The offshore shelf and canyon habitats of the OCNMS are areas of high primary productivity and biodiversity that support extensive groundfish fisheries. Recent acoustic surveys conducted in these waters have indicated the presence of hard-bottom substrates believed to harbor unique deep-sea coral and sponge assemblages. Such fauna are often associated with shallow tropical waters, however an increasing number of studies around the world have recorded them in deeper, cold-water habitats in both northern and southern latitudes. These habitats are of tremendous value as sites of recruitment for commercially important fishes. Yet, ironically, studies have shown how the gear used in offshore demersal fishing, as well as other commercial operations on the seafloor, can cause severe physical disturbances to resident benthic fauna. Due to their exposed structure, slow growth and recruitment rates, and long life spans, deep-sea corals and sponges may be especially vulnerable to such disturbances, requiring very long periods to recover. Potential effects of fishing and other commercial operations in such critical habitats, and the need to define appropriate strategies for the protection of these resources, have been identified as a high-priority management issue for the sanctuary.

Ecological condition of coastal ocean and estuarine waters of the U.S. South Atlantic Bight: 2000-2004

In March-April 2004, the National Oceanic and Atmospheric Administration (NOAA), U.S. Environmental Protection Agency (EPA), and State of Florida (FL) conducted a study to assess the status of ecological condition and stressor impacts throughout the South Atlantic Bight (SAB) portion of the U.S. continental shelf and to provide this information as a baseline for evaluating future changes due to natural or human-induced disturbances. The boundaries of the study region extended from Cape Hatteras, North Carolina to West Palm Beach, Florida and from navigable depths along the shoreline seaward to the shelf break (~100m). The study incorporated standard methods and indicators applied in previous national coastal monitoring programs — Environmental Monitoring and Assessment Program (EMAP) and National Coastal Assessment (NCA) — including multiple measures of water quality, sediment quality, and biological condition. Synoptic sampling of the various indicators provided an integrative weight-of-evidence approach to assessing condition at each station and a basis for examining potential associations between presence of stressors and biological responses. A probabilistic sampling design, which included 50 stations distributed randomly throughout the region, was used to provide a basis for estimating the spatial extent of condition relative to the various measured indicators and corresponding assessment endpoints (where available). Conditions of these offshore waters are compared to those of southeastern estuaries, based on data from similar EMAP/NCA surveys conducted in 2000-2004 by EPA, NOAA, and partnering southeastern states (Florida, Georgia, South Carolina, North Carolina, Virginia) (NCA database for estuaries, EPA Gulf Ecology Division, Gulf Breeze FL). Data from a total of 747 estuarine stations are included in this database. As for the offshore sites, the estuarine samples were collected using standard methods and indicators applied in previous coastal EMAP/NCA surveys including the probabilistic sampling design and multiple indicators of water quality, sediment quality, and biological condition (benthos and fish). The majority of the SAB had high levels of DO in near-bottom water (> 5 mg L-1) indicative of "good" water quality. DO levels in bottom waters exceeded this upper threshold at all sites throughout the coastal-ocean survey area and in 76% of estuarine waters. Twenty-one percent of estuarine bottom waters had moderate levels of DO between 2 and 5 mg L-1 and 3% had DO levels below 2 mg L-1. The majority of sites with DO in the low range considered to be hypoxic (< 2 mg L-1) occurred in North Carolina estuaries. There also was a notable concentration of stations with moderate DO levels (2 – 5 mg L-1) in Georgia and South Carolina estuaries. Approximately 58% of the estuarine area had moderate levels of chlorophyll a (5-10 μg L-1) and about 8% of the area had higher levels, in excess of 10 μg L-1, indicative of eutrophication. The elevated chlorophyll a levels appeared to be widespread throughout the estuaries of the region. In contrast, offshore waters throughout the region had relatively low levels of chlorophyll a with 100% of the offshore survey area having values < 5 μg L-1.

Abundance of cetaceans in the oceanic northern Gulf of Mexico from 2003 and 2004 ship surveys

The Gulf of Mexico (GMx) is a subtropical marginal sea of the western North Atlantic Ocean with a diverse cetacean community. Ship-based, line-transect abundance surveys were conducted in oceanic waters (>200 m deep) of the northern GMx within U.S. waters (380,432 square km) during summer 2003 and spring 2004. Data from these surveys were pooled and minimum abundance estimates were based on 10,933 km of effort and 433 sightings of at least 17 species.The most commonly sighted species (number of groups) were pantropical spotted dolphin, Stenella attenuata (115); sperm whale, Physeter macrocephalus (85); dwarf/pygmy sperm whale, Kogia sima/breviceps (27); Risso’s dolphin, Grampus griseus (26); and bottlenose dolphin, Tursiops truncatus (26). The most abundant species (number of individuals; coefficient of variation) were S. attenuata (34,067; 0.18); Clymene dolphin, S. clymene (6,575; 0.36); T. truncatus (3,708; 0.42); and striped dolphin, S. coeruleoalba (3,325; 0.48). The only large whales sighted were P. macrocephalus (1,665; 0.20) and Bryde’s whale, Balaenoptera edeni (15; 1.98). Abundances for other species or genera ranged from 57 to 2,283 animals. Cetaceanswere sighted throughout the oceanic northern GMx, and whereas many species were widely distributed, some had more regional distributions. Compared to abundance estimates for this area based on 1996-2001 surveys, the estimate for S. attenuata was significantly smaller (P <0.05) and that for the spinner dolphin, S. longirostris, appeared much smaller. Also, P. macrocephalus estimates were based on less negatively biased estimates of group-size using 90-minute counts during 2003 and 2004.