Child Abuse and Neglect: A Socio-legal Study of Mandatory Reporting in Australia - Report for the New South Wales Government

This report presents the results of a study exploring the law and practice of mandatory reporting of child abuse and neglect in New South Wales. Government administrative data were accessed and analysed to map trends in reporting of different types of child abuse and neglect (physical abuse, sexual abuse, emotional abuse, and neglect) by different reporter groups (both mandated reporters e.g., police, teachers, doctors, nurses, and non-mandated reporters e.g., family members, neighbours), and the outcomes of these reports (whether investigated, and whether substantiated or not). The study was funded by the Australian Government and administered through the Government of Victoria.

Child Abuse and Neglect: A Socio-legal Study of Mandatory Reporting in Australia - Report for the Northern Territory Government

This report presents the results of a study exploring the law and practice of mandatory reporting of child abuse and neglect in the Northern Territory. Government administrative data over a decade (2003-2012) were accessed and analysed to map trends in reporting of different types of child abuse and neglect (physical abuse, sexual abuse, emotional abuse, and neglect) by different reporter groups (e.g., police, teachers, doctors, nurses, vs family members, neighbours), and the outcomes of these reports (whether investigated, and whether substantiated or not). The study was funded by the Australian Government and administered through the Government of Victoria.

Child Abuse and Neglect: A Socio-legal Study of Mandatory Reporting in Australia - Report for the Queensland Government

This report presents the results of a study exploring the law and practice of mandatory reporting of child abuse and neglect in Queensland. Government administrative data over a decade (2003-2012) were accessed and analysed to map trends in reporting of different types of child abuse and neglect (physical abuse, sexual abuse, emotional abuse, and neglect) by different reporter groups (both mandated reporters e.g., teachers, doctors, nurses, and non-mandated reporters e.g., family members, neighbours), and the outcomes of these reports (whether investigated, and whether substantiated or not). The study was funded by the Australian Government and administered through the Government of Victoria.

Child Abuse and Neglect: A Socio-legal Study of Mandatory Reporting in Australia - Report for the Tasmanian Government

This report presents the results of a study exploring the law and practice of mandatory reporting of child abuse and neglect in Tasmania. Government administrative data over a nine year period (2004-2012) were accessed and analysed to map trends in reporting of different types of child abuse and neglect (physical abuse, sexual abuse, emotional abuse, and neglect) by different reporter groups (both mandated reporters e.g., police, teachers, doctors, nurses; and non-mandated reporters e.g., family members, neighbours), and the outcomes of these reports (whether investigated, and whether substantiated or not). The study was funded by the Australian Government and administered through the Government of Victoria.

Child Abuse and Neglect: A Socio-legal Study of Mandatory Reporting in Australia - Report for the Victorian Government

This report presents the results of a study exploring the law and practice of mandatory reporting of child abuse and neglect in Victoria. Government administrative data over a decade (2003-2012) were accessed and analysed to map trends in reporting of different types of child abuse and neglect (physical abuse, sexual abuse, emotional abuse, and neglect) by different reporter groups (both mandated reporters e.g., police, teachers, doctors, nurses; and non-mandated reporters e.g., family members, neighbours), and the outcomes of these reports (whether investigated, and whether substantiated or not). The study was funded by the Australian Government and administered through the Government of Victoria.

NFPOs and their anti-corruption disclosure practices: Evidence from Australia

By focusing on major Australian overseas aid not-for-profit organisations (NFPOs), this study has found that NFPOs’ public disclosures lack appropriate commentary relating to anti-corruption measures. We found that this could be due to a break down in regulatory oversight caused by a lack of mandatory reporting standards. This finding reinforces the experience of NFPOs in terms of addressing anti-corruption issues. The key lesson is that there is a need for significant improvement in the anti-corruption regulations, hence associated disclosure practices within the NFPOs sector.

Patents, Ethics and Stem Cell Research : The Case of hESC Innovation in Australia, Europe and the United States

Embryonic stem cells offer potentially a ground-breaking insight into health and diseases and are said to offer hope in discovering cures for many ailments unimaginable few years ago. Human embryonic stem cells are undifferentiated, immature cells that possess an amazing ability to develop into almost any body cell such as heart muscle, bone, nerve and blood cells and possibly even organs in due course. This remarkable feature, enabling embryonic stem cells to proliferate indefinitely in vitro (in a test tube), has branded them as a so-called miracle cure . Their potential use in clinical applications provides hope to many sufferers of debilitating and fatal medical conditions. However, the emergence of stem cell research has resulted in intense debates about its promises and dangers. On the one hand, advocates hail its potential, ranging from alleviating and even curing fatal and debilitating diseases such as Parkinson s, diabetes, heart ailments and so forth. On the other hand, opponents decry its dangers, drawing attention to the inherent risks of human embryo destruction, cloning for research purposes and reproductive cloning eventually. Lately, however, the policy battles surrounding human embryonic stem cell innovation have shifted from being a controversial research to scuffles within intellectual property rights. In fact, the ability to obtain patents represents a pivotal factor in the economic success or failure of this new biotechnology. Although, stem cell patents tend to more or less satisfy the standard patentability requirements, they also raise serious ethical and moral questions about the meaning of the exclusions on ethical or moral grounds as found in European and to an extent American and Australian patent laws. At present there is a sort of a calamity over human embryonic stem cell patents in Europe and to an extent in Australia and the United States. This in turn has created a sense of urgency to engage all relevant parties in the discourse on how best to approach patenting of this new form of scientific innovation. In essence, this should become a highly favoured patenting priority. To the contrary, stem cell innovation and its reliance on patent protection risk turmoil, uncertainty, confusion and even a halt on not only stem cell research but also further emerging biotechnology research and development. The patent system is premised upon the fundamental principle of balance which ought to ensure that the temporary monopoly awarded to the inventor equals that of the social benefit provided by the disclosure of the invention. Ensuring and maintaining this balance within the patent system when patenting human embryonic stem cells is of crucial contemporary relevance. Yet, the patenting of human embryonic stem cells raises some fundamental moral, social and legal questions. Overall, the present approach of patenting human embryonic stem cell related inventions is unsatisfactory and ineffective. This draws attention to a specific question which provides for a conceptual framework for this work. That question is the following: how can the investigated patent offices successfully deal with patentability of human embryonic stem cells? This in turn points at the thorny issue of application of the morality clause in this field. In particular, the interpretation of the exclusions on ethical or moral grounds as found in Australian, American and European legislative and judicial precedents. The Thesis seeks to compare laws and legal practices surrounding patentability of human embryonic stem cells in Australia and the United States with that of Europe. By using Europe as the primary case study for lessons and guidance, the central goal of the Thesis then becomes the determination of the type of solutions available to Europe with prospects to apply such to Australia and the United States. The Dissertation purports to define the ethical implications that arise with patenting human embryonic stem cells and intends to offer resolutions to the key ethical dilemmas surrounding patentability of human embryonic stem cells and other morally controversial biotechnology inventions. In particular, the Thesis goal is to propose a functional framework that may be used as a benchmark for an informed discussion on the solution to resolving ethical and legal tensions that come with patentability of human embryonic stem cells in Australian, American and European patent worlds. Key research questions that arise from these objectives and which continuously thread throughout the monograph are: 1. How do common law countries such as Australia and the United States approach and deal with patentability of human embryonic stem cells in their jurisdictions? These practices are then compared to the situation in Europe as represented by the United Kingdom (first two chapters), the Court of Justice of the European Union and the European Patent Office decisions (Chapter 3 onwards) in order to obtain a full picture of the present patenting procedures on the European soil. 2. How are ethical and moral considerations taken into account at patent offices investigated when assessing patentability of human embryonic stem cell related inventions? In order to assess this part, the Thesis evaluates how ethical issues that arise with patent applications are dealt with by: a) Legislative history of the modern patent system from its inception in 15th Century England to present day patent laws. b) Australian, American and European patent offices presently and in the past, including other relevant legal precedents on the subject matter. c) Normative ethical theories. d) The notion of human dignity used as the lowest common denominator for the interpretation of the European morality clause. 3. Given the existence of the morality clause in form of Article 6(1) of the Directive 98/44/EC of the European Parliament and of the Council of 6 July 1998 on the legal protection of biotechnological inventions which corresponds to Article 53(a) European Patent Convention, a special emphasis is put on Europe as a guiding principle for Australia and the United States. Any room for improvement of the European morality clause and Europe s current manner of evaluating ethical tensions surrounding human embryonic stem cell inventions is examined. 4. A summary of options (as represented by Australia, the United States and Europe) available as a basis for the optimal examination procedure of human embryonic stem cell inventions is depicted, whereas the best of such alternatives is deduced in order to create a benchmark framework. This framework is then utilised on and promoted as a tool to assist Europe (as represented by the European Patent Office) in examining human embryonic stem cell patent applications. This method suggests a possibility of implementing an institution solution. 5. Ultimately, a question of whether such reformed European patent system can be used as a founding stone for a potential patent reform in Australia and the United States when examining human embryonic stem cells or other morally controversial inventions is surveyed. The author wishes to emphasise that the guiding thought while carrying out this work is to convey the significance of identifying, analysing and clarifying the ethical tensions surrounding patenting human embryonic stem cells and ultimately present a solution that adequately assesses patentability of human embryonic stem cell inventions and related biotechnologies. In answering the key questions above, the Thesis strives to contribute to the broader stem cell debate about how and to which extent ethical and social positions should be integrated into the patenting procedure in pluralistic and morally divided democracies of Europe and subsequently Australia and the United States.

Monsoon Regimes and Processes in CCSM4. Part I: The Asian-Australian Monsoon

The simulation characteristics of the Asian-Australian monsoon are documented for the Community Climate System Model, version 4 (CCSM4). This is the first part of a two part series examining monsoon regimes in the global tropics in the CCSM4. Comparisons are made to an Atmospheric Model Intercomparison Project (AMIP) simulation of the atmospheric component in CCSM4 Community Atmosphere Model, version 4, (CAM4)] to deduce differences in the monsoon simulations run with observed sea surface temperatures (SSTs) and with ocean-atmosphere coupling. These simulations are also compared to a previous version of the model (CCSM3) to evaluate progress. In general, monsoon rainfall is too heavy in the uncoupled AMIP run with CAM4, and monsoon rainfall amounts are generally better simulated with ocean coupling in CCSM4. Most aspects of the Asian-Australian monsoon simulations are improved in CCSM4 compared to CCSM3. There is a reduction of the systematic error of rainfall over the tropical Indian Ocean for the South Asian monsoon, and well-simulated connections between SSTs in the Bay of Bengal and regional South Asian monsoon precipitation. The pattern of rainfall in the Australian monsoon is closer to observations in part because of contributions from the improvements of the Indonesian Throughflow and diapycnal diffusion in CCSM4. Intraseasonal variability of the Asian-Australian monsoon is much improved in CCSM4 compared to CCSM3 both in terms of eastward and northward propagation characteristics, though it is still somewhat weaker than observed. An improved simulation of El Nino in CCSM4 contributes to more realistic connections between the Asian-Australian monsoon and El Nino-Southern Oscillation (ENSO), though there is considerable decadal and century time scale variability of the strength of the monsoon-ENSO connection.

U.S. Caribbean fish trap fishery costs and earnings study

Executive Summary: This study describes the socio-economic characteristics of the U.S. Caribbean trap fishery that encompasses the Commonwealth of Puerto Rico and Territory of the U.S. Virgin Islands. In-person interviews were administered to one hundred randomly selected trap fishermen, constituting nearly 25% of the estimated population. The sample was stratified by geographic area and trap tier. The number of traps owned or fished to qualify for a given tier varied by island. In Puerto Rico, tier I consisted of fishermen who had between 1-40 fish traps, tier II was made up of fishermen who possessed between 41 and 100 fish traps, and tier III consisted of fishermen who held in excess of 100 fish traps. In St. Thomas and St. John, tier I was composed of fishermen who held between 1 and 50 fish traps, tier II consisted of fishermen who had between 51-150 fish traps and tier III was made up of fishermen who had in excess of 150 fish traps. Lastly, in St. Croix, tier I was made up of fishermen who had less than 20 fish traps and tier II consisted of fishermen who had 20 or more fish traps. The survey elicited information on household demographics, annual catch and revenue, trap usage, capital investment on vessels and equipment, fixed and variable costs, behavioral response to a hypothetical trap reduction program and the spatial distribution of traps. The study found that 79% of the sampled population was 40 years or older. The typical Crucian trap fisherman was older than their Puerto Rican and St. Thomian and St. Johnian counterparts. Crucian fishermen’s average age was 57 years whereas Puerto Rican fishermen’s average age was 51 years, and St. Thomian and St. Johnian fishermen’s average age was 48 years. As a group, St. Thomian and St. Johnian fishermen had 25 years of fishing experience, and Puerto Rican and Crucian fishermen had 30, and 29 years, respectively. Overall, 90% of the households had at least one dependent. The average number of dependents across islands was even, ranging between 2.8 in the district of St. Thomas and St. John and 3.4 in the district of St. Croix. The percentage utilization of catch for personal or family use was relatively low. Regionally, percentage use of catch for personal or family uses ranged from 2.5% in St. Croix to 3.8% in the St. Thomas and St. John. About 47% of the respondents had a high school degree. The majority of the respondents were highly dependent on commercial fishing for their household income. In St. Croix, commercial fishing made up 83% of the fishermen’s total household income, whereas in St. Thomas and St. John and Puerto Rico it contributed 74% and 68%, respectively. The contribution of fish traps to commercial fishing income ranged from 51% in the lowest trap tier in St. Thomas and St. John to 99% in the highest trap tier in St. Croix. On an island basis, the contribution of fish traps to fishing income was 75% in St. Croix, 61% in St. Thomas and St. John, and 59% in Puerto Rico. The value of fully rigged vessels ranged from $400 to $250,000. Over half of the fleet was worth $10,000 or less. The St. Thomas and St. John fleet reported the highest mean value, averaging $58,518. The Crucian and Puerto Rican fleets were considerably less valuable, averaging $19,831 and $8,652, respectively. The length of the vessels ranged from 14 to 40 feet. Fifty-nine percent of the sampled vessels were at least 23 feet in length. The average length of the St. Thomas and St. John fleet was 28 feet, whereas the fleets based in St. Croix and Puerto Rico averaged 21 feet. The engine’s propulsion ranged from 8 to 400 horsepower (hp). The mean engine power was 208 hp in St. Thomas and St. John, 108 hp in St. Croix, and 77 hp in Puerto Rico. Mechanical trap haulers and depth recorders were the most commonly used on-board equipment. About 55% of the sampled population reported owning mechanical trap haulers. In St. Thomas and St. John, 100% of the respondents had trap haulers compared to 52% in Puerto Rico and 20% in St. Croix. Forty-seven percent of the fishermen surveyed stated having depth recorders. Depth recorders were most common in the St. Thomas and St. John fleet (80%) and least common in the Puerto Rican fleet (37%). The limited presence of emergency position indication radio beacons (EPIRBS) and radar was the norm among the fish trap fleet. Only 8% of the respondents had EPIRBS and only 1% had radar. Interviewees stated that they fished between 1 and 350 fish traps. Puerto Rican respondents fished on average 39 fish traps, in contrast to St. Thomian and St. Johnian and Crucian respondents, who fished 94 and 27 fish traps, respectively. On average, Puerto Rican respondents fished 11 lobster traps, and St. Thomian and St. Johnian respondents fished 46 lobster traps. None of the Crucian respondents fished lobster traps. The number of fish traps built or purchased ranged between 0 and 175, and the number of lobster traps built or bought ranged between 0 and 200. Puerto Rican fishermen on average built or purchased 30 fish traps and 14 lobster traps, and St. Thomian and St. Johnian fishermen built or bought 30 fish traps and 11 lobster traps. Crucian fishermen built or bought 25 fish traps and no lobster traps. As a group, fish trap average life ranged between 1.3 and 5 years, and lobster traps lasted slightly longer, between 1.5 and 6 years. The study found that the chevron or arrowhead style was the most common trap design. Puerto Rican fishermen owned an average of 20 arrowhead traps. St. Thomian and St. Johnian and Crucian fishermen owned an average of 44 and 15 arrowhead fish traps, respectively. The second most popular trap design was the square trap style. Puerto Rican fishermen had an average of 9 square traps, whereas St. Thomian and St. Johnian fishermen had 33 traps and Crucian fishermen had 2 traps. Antillean Z (or S) -traps, rectangular and star traps were also used. Although Z (or S) -traps are considered the most productive trap design, fishermen prefer the smaller-sized arrowhead and square traps because they are easier and less expensive to build, and larger numbers of them can be safely deployed. The cost of a fish trap, complete with rope and buoys, varied significantly due to the wide range of construction materials utilized. On average, arrowhead traps commanded $94 in Puerto Rico, $251 in St. Thomas and St. John, and $119 in St. Croix. The number of trips per week ranged between 1 and 6. However, 72% of the respondents mentioned that they took two trips per week. On average, Puerto Rican fishermen took 2.1 trips per week, St. Thomian and St. Johnian fishermen took 1.4 trips per week, and Crucian fishermen took 2.5 trips per week. Most fishing trips started at dawn and finished early in the afternoon. Over 82% of the trips lasted 8 hours or less. On average, Puerto Rican fishermen hauled 27 fish traps per trip whereas St. Thomian and St. Johnian fishermen and Crucian fishermen hauled 68 and 26 fish traps per trip, respectively. The number of traps per string and soak time varied considerably across islands. In St. Croix, 84% of the respondents had a single trap per line, whereas in St. Thomas and St. John only 10% of the respondents had a single trap per line. Approximately, 43% of Puerto Rican fishermen used a single trap line. St. Thomian and St. Johnian fishermen soaked their traps for 6.9 days while Puerto Rican and Crucian fishermen soaked their traps for 5.7 and 3.6 days, respectively. The heterogeneity of the industry was also evidenced by the various economic surpluses generated. The survey illustrated that higher gross revenues did not necessarily translate into higher net revenues. Our analysis also showed that, on average, vessels in the trap fishery were able to cover their cash outlays, resulting in positive vessel income (i.e., financial profits). In Puerto Rico, annual financial profits ranged from $4,760 in the lowest trap tier to $32,467 in the highest tier, whereas in St. Thomas and St. John annual financial profits ranged from $3,744 in the lowest tier to $13,652 in the highest tier. In St. Croix, annual financial profits ranged between $9,229 and $15,781. The survey also showed that economic profits varied significantly across tiers. Economic profits measure residual income after deducting the remuneration required to keep the various factors of production in their existing employment. In Puerto Rico, annual economic profits ranged from ($9,339) in the lowest trap tier to $ 8,711 in the highest trap tier. In St. Thomas and St. John, annual economic profits ranged from ($7,920) in the highest tier to ($18,486) in the second highest tier. In St. Croix, annual economic profits ranged between ($7,453) to $10,674. The presence of positive financial profits and negative economic profits suggests that higher economic returns could be earned from a societal perspective by redirecting some of these scarce capital and human resources elsewhere in the economy. Furthermore, the presence of negative economic earnings is evidence that the fishery is overcapitalized and that steps need to be taken to ensure the long-run economic viability of the industry. The presence of positive financial returns provides managers with a window of opportunity to adopt policies that will strengthen the biological and economic performance of the fishery while minimizing any adverse impacts on local fishing communities. Finally, the document concludes by detailing how the costs and earnings information could be used to develop economic models that evaluate management proposals. (PDF contains 147 pages)

The BACOMA cod-end. History and recent developments in BACOMA cod-end regulations and a proposal for abetter specification of the BACOMA cod-end for Baltic Sea cod fishery

To improve the cod stocks in the Baltic Sea, a number of regulations have recently been established by the International Baltic Sea Fisheries Commission (IBSFC) and the European Commission. According to these, fishermen are obliged to use nets with escape windows (BACOMA nets) with a mesh size of the escape window of 120 mm until end of September 2003. These nets however, retain only fish much larger than the legal minimum landing size would al-low. Due to the present stock structure only few of such large fish are however existent. As a consequence fishermen use a legal alternative net. This is a conventional trawl with a cod-end of 130 mm diamond-shaped meshes (IBSFC-rules of 1st April 2002), to be increased to 140 mm on 1st September 2003, according to the mentioned IBSFC-rule. Due legal alterations of the net by the fishermen (e.g. use of extra stiff net material) these nets have acquired extremely low selective properties, i. e. they catch very small fish and produce great amounts of discards. Due to the increase of the minimum landing size from 35 to 38 cm for cod in the Baltic, the amount of discards has even increased since the beginning of 2003. Experiments have now been carried out with the BACOMAnet on German and Swedish commercial and research vessels since arguments were brought forward that the BACOMA net was not yet sufficiently tested on commercial vessels. The results of all experiments conducted so far, are compiled and evaluated here. As a result of the Swedish, Danish and German initiative and research the European Commission reacted upon this in June 2003 and rejected the increase of the diamond-meshed non-BACOMA net from 130 mm to 140mm in September 2003. To protect the cod stocks in the Baltic Sea more effectively the use of traditional diamond meshed cod-ends with-out escape window are prohibited in community waters without derogation, becoming effective 1st of September 2003. To enable more effective and simplified control of the bottom trawl fishery in the Baltic Sea the principle of a ”One-Net-Rule“ is enforced. This is going to be the BACOMA net, with the meshes of the escape window being 110 mm for the time being. The description of the BACOMA net as given in the IBSFC-rules no.10 (revision of the 28th session, Berlin 2002) concentrates on the cod-end and the escape window but only to a less extent on the design and mesh-composition of the remaining parts of the net, such as belly and funnel and many details. Thus, the present description is not complete and leaves, according to fishermen, ample opportunity for manipulation. An initiative has been started in Germany with joint effort from scientists and the fishery to better describe the entire net and to produce a proposal for a more comprehensive description, leaving less space for manipulation. A proposal in this direction is given here and shall be seen as a starting point for a discussion and development towards an internationally uniform net, which is agreed amongst the fishery, scientists and politicians. The Baltic Sea fishery is invited to comment on this proposal, and recommendations for further improvement and specifications are welcomed. Once the design is agreed by the Baltic Fishermen Association, it shall be proposed to the IBSFC and European Commission via the Baltic Fishermen Association.

Report of the Inter-American Tropical Tuna Commission for the years 1950 and 1951

ENGLISH: The Convention between the United States of America and the Republic of Costa Rica for the establishment of an Inter-American Tropical Tuna Commission was signed May 31, 1949. Ratifications were exchanged on March 3, 1950, after arrival at understandings respecting the interpretation of certain provisions. The text of the Convention is appended to this report. Also appended are the enabling legislation passed by the United States Congress, giving effect to the Convention, and the Decree ratifying the Convention adopted by the Republic of Costa Rica. The most important provisions of the Convention may be summarized here, as the basis for the policy and actions of the Commission. SPANISH: La Convención entre los Estados Unidos de América y la República de Costa Rica para el establecimiento de la, Comisión Interamericana del Atún Tropical fué suscrita el 31 de Mayo de 1949. El cambio de ratificaciones, después de haber llegado a un entendimiento respecto de la interpretación de ciertas cláusulas, se efectuó el 3 de Marzo de 1950. El texto de la Convención se agrega a este informe. También se agrega la legislación correspondiente, emitida por el Congreso de los Estados Unidos para dar efectividad a la Convención, y el Decreto de Ratificación del Convenio promulgado por la República de Costa Rica. Los aspectos más importantes de la Convención se sintetizan aquí por constituir las bases que regulan la política y los actos de la Comisión, creada en virtud de aquélla. (PDF contains 58 pages.)

Organization, functions, and achievements of the Inter-American Tropical Tuna Commission

ENGLISH: The Inter-American Tropical Tuna Commission (IATTC) operates under the authority and direction of a Convention originally entered into by the governments of Costa Rica and the United States. The Convention, which came into force in 1950, is open to the adherence by other governments whose nationals participate in the fisheries for tropical tunas in the eastern Pacific Ocean. The member nations of the Commission now are t in addition to Costa Rica and the United States, Canada, France, Japan, Mexico, Nicaragua, and Panama.This report is a description of the organization, functions, and achievements of the Commission. It has been prepared to provide in a convenient format answers to requests for information concerning the Commission. It replaces a similar, earlier report (Carroz, 1965), which is now largely outdated. SPANISH: La Comisión Interamericana del Atún Tropical (CIAT) funciona bajo la autoridad y dirección de un Convenio firmado originalmente por los gobiernos de Costa Rica y los Estados Unidos de America. El Convenio, que entro en vigencia en 1950, se encuentra libre para que otros gobiernos cuyos ciudadanos participen en la pesca de atunes tropicales en el Océano Pacifico oriental se afilien a el. Las naciones miembros de la Comisión, además de Costa Rica y los Estados Unidos, son Cañada, Francia, Japón, México, Nicaragua y Panamá. Este informe es una descripción de la organización, funciones y resultados de la Comisión. Ha sido preparado para suministrar en forma conveniente respuestas a preguntas sobre la Comisión. Reemplaza un informe anterior similar (Carroz 1965), que ya es anticuado en su mayor parte.

Organization, functions, and achievements of the Inter-American Tropical Tuna Commission

ENGLISH: The Inter-American Tropical Tuna Commission (IATTC) operates under the authority and direction of a Convention originally entered into by the governments of Costa Rica and the United states. The Convention, which came into force in 1950, is open to the adherence by other governments whose nationals participate in the fisheries for tropical tunas in the eastern Pacific Ocean. The member nations of the Commission now are France. Japan, Nicaragua. Panama, and the United States. This report is a description of the organization, functions. and achievements of the Commission. It has been prepared to provide in a convenient format answers to requests for information concerning the Commission. It replaces similar, earlier reports (Carroz, 1965; Spec. Rep., 1), which are now largely outdated. SPANISH: La Comisión Interamericana del Atún Tropical (CIAT) funciona bajo la autoridad y dirección de un Convenio firmado originalmente por los gobiernos de Costa Rica y los Estados Unidos de America. El Convenio, Que entre en vigencia en 1950, se encuentra libre para Que otros gobiernos cuyos ciudadanos participan en la pesca de los atunes tropicales en el Océano Pacifico oriental se afilien a 61. Las naciones actuales que son miembros de la Comisión son: Francia, Japón, Nicaragua, Panamá y los Estados Unidos. Este informe es una descripci6n de la organización, funciones y resultados de la Comisión. Se ha preparado para suministrar en forma conveniente, informaci6n sobre la Comisión. Este informe renueva otros anteriores similares (Carroz, 1965; CIAT, Inf. Esp., 1) que en su mayor parte determinados.

Mudança no Critério de Contabilização de Instrumentos Financeiros pelo IASB: estudo de evento sobre os títulos soberanos da Grécia,

A alteração feita pelo IASB em 2008 na classificação dos instrumentos financeiros para reduzir as perdas bancárias com a crise do subprime e de títulos soberanos dos países-membros da União Europeia, após um pedido protocolado pela Comissão da União Europeia, motivou esta pesquisa. A referida alteração ensejou a mudança do critério de avaliação, que passou de valor justo para valor amortizado, para os instrumentos reclassificados, muito embora alguns bancos não tenham aderido à reclassificação, mantendo a orientação original que determinava a avaliação pelo valor justo. Através de Estudo de Evento testou-se a Hipótese de Eficiência de Mercado - HEM, analisando 33 instituições bancárias detentoras de títulos soberanos gregos. Embora a alteração tenha colaborado para que essas instituições bancárias protelassem essas perdas no resultado, não afetou os fluxos de caixa futuros. E como evidenciam os resultados da pesquisa, o mercado foi equitativo com essas instituições, penalizando-as com base no grau de exposição aos títulos gregos, independentemente do critério utilizado, corroborando a HEM: o valor de um ativo é o valor presente dos fluxos de caixa futuros e não dos lucros. Uma consequência importante foi que os governos, através da terceira revisão do Acordo de Capital de Basileia, adotaram medidas para regulamentar com mais rigor as instituições financeiras, no intuito que essas instituições, futuramente, possam suportar melhor os efeitos de uma crise financeira.

Lonely voices of the south: exploring the transnational dialogue of Flannery O'Connor and Frank O'Connor

Accepted Version