A importância da gestão de riscos e controles internos como respostas a riscos empresariais

O principal objetivo deste estudo foi verificar a importância da gestão de riscos e controles internos como resposta a riscos empresariais. A relevância do assunto é respaldada na crescente necessidade apresentada pelas empresas para mitigar seus riscos empresarias com objetivo de enfrentar o mundo globalizado e a acirrada concorrência, além de buscar diferencial na qualidade de gestão empresarial e proporcionar maior valor agregado a seus acionistas. Adicionalmente, foram realizadas pesquisas de mercado, sobre assuntos afins ao tema principal, por meio de aplicação de questionários junto a Unidades de Relacionamento com investidores de grandes empresas brasileiras e a empregados de empresas de auditorias independentes com grande experiência de mercado, permitindo ao leitor visão panorâmica da situação atual dos referidos temas. A metodologia utilizada foi a pesquisa documental e bibliográfica, com utilização de documentos de trabalho e relatórios de consultorias privadas e uso de material acessível ao público em geral como livros, artigos, dissertações, seminários e legislações publicados. Como conclusão, é apresentada seleção contemplando 15 importantes lições.

Revealing the appetite of the marine aquarium fish trade: the volume and biodiversity of fish imported into the United States

The aquarium trade and other wildlife consumers are at a crossroads forced by threats from global climate change and other anthropogenic stressors that have weakened coastal ecosystems. While the wildlife trade may put additional stress on coral reefs, it brings income into impoverished parts of the world and may stimulate interest in marine conservation. To better understand the influence of the trade, we must first be able to quantify coral reef fauna moving through it. Herein, we discuss the lack of a data system for monitoring the wildlife aquarium trade and analyze problems that arise when trying to monitor the trade using a system not specifically designed for this purpose. To do this, we examined an entire year of import records of marine tropical fish entering the United States in detail, and discuss the relationship between trade volume, biodiversity and introduction of non-native marine fishes. Our analyses showed that biodiversity levels are higher than previous estimates. Additionally, more than half of government importation forms have numerical or other reporting discrepancies resulting in the overestimation of trade volumes by 27%. While some commonly imported species have been introduced into the coastal waters of the USA (as expected), we also found that some uncommon species in the trade have also been introduced. This is the first study of aquarium trade imports to compare commercial invoices to government forms and provides a means to, routinely and in real time, examine the biodiversity of the trade in coral reef wildlife species.

Size-composition of Annual Landings in the White Shrimp, Litopenaeus setiferus, Fishery of the Northern Gulf of Mexico, 1960–2006: Its Trend and Relationships with Other Fishery-dependent Variable

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

Trade and Management: Exclusive Economic Zones and the Changing Japanese Surimi Market

The United States' increasing competitive advantage in international seafood trade in Alaska walleye pollock. Theragra chalcogramma, has contributed to higher prices for surimi-based goods and structural changes in seafood production and trade in Japan. The objectives of this analytical investigation include: 1) Evaluation of the role reversal of Japan and the United States in international seafood trade and 2) quantification of the impact of rising prices of frozen surimi on household consumption of surimi-based foods in Japan. This study documents Japan's regression from "seafood self-sufficiency" to increasing dependence on imported products and raw materials. In particular, Japan's growing dependence on American fishermen and seafood producers is described. Surimi production by the United States, and its emerging dominance over Japanese sources of supply, are especially significant. Results of the analysis suggest that Japanese consumer demand for surimi-based food stuffs correlates directly with "competitive" food prices, e.g., pork, chicken, and beef, and inversely with personal income. Also revealed is how rising household income and relative price shifts among competing animal protein sources in the Japanese diet have contributed to declining household consumption of surimi-based foods, specifically, and a shift away from seafoods in favor of beef, in general. The linkages between, for example. Japanese domestic seafood production and consumption, international trade in marine products, and resource management decisions in the U.S. EEZ present a picture of a changing global marketplace. Increasingly, actions in one arena will have perhaps profound implications in the others.

Validação dos processos envolvidos na obtenção do polissacarídeo capsular de Haemophilus influenzae tipo b conjugado com toxóide tetânico utilizado para produção de vacina

Haemophilus influenzae tipo b (Hib) é a principal causa de pneumonia bacteriana e meningite em crianças com menos de 5 anos de idade. A doença pode ser prevenida através da vacinação com uma vacina conjugada polissacarídeo-proteína, uma vez que a vacina de polissacarídeo não é eficaz. Desde 1999, o Ministério da Saúde incluiu a vacina conjugada Hib na rotina do calendário de imunização para crianças rotineiramente. Sendo este um processo de grande importância para as pessoas e demanda de produção significativa para o governo brasileiro, é necessário que os processos estejam de acordo com as normas nacionais e internacionais de regulamentação e devem ser validados. Uma operação validada assegura a produção de lotes uniformes que atendem as especificações exigidas, consequentemente, garantindo ao fabricante a capacidade de proporcionar um produto de qualidade. O trabalho propõe o desenvolvimento de uma metodologia que evidencie e garanta o processo de produção de um conjugado de polissacarídeo-proteína pelo método de conjugação química e que será produzido de forma consistente e de acordo com as suas especificações pré-definidas. Os atributos de qualidade garantem o não desabastecimento da vacina Haemophilus influenzae tipo b por desvios de processo, o que contribui com aumento do valor agregado ao produto em questão. Portanto, a metodologia de validação foi aplicada ao estudo de validação. O estudo baseou-se em três etapas. A primeira foi baseada em análise de parâmetros do processo de conjugação química para mapear e estabelecer intervalos críticos de controle quanto a estes parâmetros, a segunda fase foi realizada com a produção de três lotes consecutivos, em escala industrial, com monitorização regular dos parâmetros críticos mapeados anteriormente. A fase final consistiu em amostras recolhidas, em tempo pré-determinado, durante o processo de produção e de controle do produto final em tamanho 50% a mais que na rotina de produção. Estas amostras foram analisadas utilizando os métodos de análise que foram anteriormente validados, a fim de garantir a reprodutibilidade dos resultados. A robustez do processo foi assegurada uma vez que todos os parâmetros do processo avaliados apresentaram resultados dentro do padrão de conformidade com os resultados de controle determinados durante o processo, e no produto final para a população de amostragem dentro de especificações definidas pelas metodologias analíticas validadas garantindo os resultados. O trabalho proposto assegura status de processo validado para o conjugado polissacarídeo-proteína com excepcionais rendimentos obtidos, combinado com características químicas bem definidas

Watershed restoration: a guide for citizen involvement in California.

There is nothing mysterious about how coastal rivers, their estuaries, and their relationship with the sea all work to satisfy many of our greatest needs, including drinkable water, fish and shellfish, and soils essential for sustaining the production of food and fiber. Nor are the methods that have proved successful in the protection and restoration of watershed health difficult to understand. It is difficult, however, to imagine how we are to survive without healthy watersheds. Each watershed along California’s coast shows signs of increasing abuse from road construction and maintenance, livestock grazing, residential development, timber harvesting, and a dozen other human activities. In some cases whole streams have simply been wiped away. This document has been created to guide and support every person in the community, from homemaker to elected official, who wants her or his watershed to provide clean water, harvestable fish resources and other proof that life in the watershed cannot only be maintained but also enjoyed. It is based on years of experience with watershed protection and restoration in California. If citizen involvement is to be effective, it must draw not only on scientific knowledge but also on an understanding of how to translate individual views into commitments and capable group action. This guide briefly reviews the condition of California’s coastal watersheds, identifies the kinds of concerns that have led citizens to successful watershed protection efforts, explains why citizen, in addition to government, effort is essential for watershed protection and restoration to succeed, and puts in the reader’s hands both the technical and organizational “tools of the trade” in the hope that those who use this guide will be encouraged to join in efforts to make their watershed serve this and future generations better.

Trade secrets: a ten year overview of the illegal import of sea turtle products into the United States

For more than 25 years all sea turtle products have been prohibited from international commerce by the 170-member nations of the Convention on International Trade in Endangered Species (CITES). Sea turtles continue to be threatened by direct take (including poaching) and illegal trade despite multi-national protection efforts. Although take may contribute significantly to sea turtle decline, illegal take is difficult to measure since there are few quantified records associated with legal fisheries and fewer still for illegal take (poaching). We can, however, quantify one portion of the illegal sea turtle trade by determining how many illegal products were seized at United States ports of entry over a recent 10-year period. The United States Fish and Wildlife Service (USFWS) oversees the import and export of wildlife and wildlife products, ensuring that wildlife trade complies with United States laws and international treaties. Additionally, the USFWS has legal authority to target suspected illegal wildlife activity through undercover and field investigations. In an effort to assess the scale of illegal sea turtle take and trade, we have conducted a 10-year (1994 – 2003) review of the law enforcement database maintained by the USFWS. This database tracks the number and type of wildlife cases, the quantity of seized products, and the penalties assessed against violators. These data are minimum estimates of the sea turtle products passing through the United States borders, as smuggled wildlife is oftentimes not detected.

Problemas da gestāo dos stocks de camarāo

The worldwide shrimp landings in 1988 were reported to be 2.484.000 tons an increase of about 460.000 tons compared with 1985. The majority of shrimp fishing areas located in the tropical and sub-tropical regions with a contribution of more than 2 million tone. The most important species are the shallow water Penaeid shrimps. This quantity of about 2.5 million tons represents approximately 3% of the world marine catch. In terms of value, it represents almost 30% of the world trade in fish products. Main management objectives include: long term resources conservation; to maximize physical catches; to maximize the total income from catches or foreign exchange; to maximize economic profits; to reduce the shrimp by catch or improve its utilization; other social and economic interests. These objectives are in part interconnected and some are in conflict. Resource conservation is a basic condition for all other management objectives. Management policy definition should be in accordance with national goals and based on available scientific knowledge of the resources and of the fishing industry. The definition and selection of management objectives is an important process, to which the scientists must contribute the best way they can, mainly in providing the necessary information and options for management.

Ornamental fish resources of Manipur: potentials, problems and strategies for development

The study revealed 125 species of fishes in Manipur of which 95 species belonging to 48 genera and 22 families have ornamental value. Fifty percent of these belonged to the family Cyprinidae, 7% to Cobitidae, 5% to Sisoridae 7% to Balitoridae, 3% to Channidae, 8% to Bagridae, 2% each to Chandidae and Mastacembelidae. Species representation in other families (16%) includes 1.6% each in Belonidae, Nandidae, Notopteridae, Psilorhynchidae, Schilbeidae and 0.8% each in Amblydpitidae, Anabantidae, Aplocheilidae, Belonidae,Chacidae, Clupeidae, Mugilidae, Symbranchidae, Siluridae and Tetradontidae. The conservation status of fishes showed that 25.6% of them have not been evaluated, 21.6% are vulnerable, 16.0% are endangered and 2.4% are critically endangered. "Low risk near threatened" category amounted to 25.6% and only 6.4% in "low risk least concern" category. Hence a cautious and regulated approach needs to be adopted while promoting ornamental fish trade. Suitable strategies for developing a viable ornamental fish trade in the state are discussed.

Some fungal infestations of dried fishes in Cochin markets

Dried fish constitutes a regular item of trade in India, particularly in the interior parts far away from the sea and rivers. The poor section of the society is the main consumer. The quality of dried fish never receives much attention at any stage of processing (drying) and storage. A good amount of these fish is discarded during drying due to fungal growth to avoid the danger of mycotoxin production. A survey of the dried fish from the Cochin markets had revealed that they do carry fungal infestations and their chances of mycotoxin production cannot be ruled out as the strains of Aspergillus flavus, Aspergillus ochraceus and Fusarium spp. have been isolated.

Containing the diseases in aquaculture

A brief discussion is presented on epizootics and their containment in the aquaculture industry, in the form of a question-and-answer interview. Particular reference is made to activities carried out by the OIE (Office International des Epizooties), whose main activities include the provision of guidelines and standards for health protection applicable to international trade in live animals and their products. It has devised an early warning system to apprise its member countries of the occurence of disease outbreaks that would have serious repercussions on public health or the economics of animal products. URI

Ecological limits of high-density milkfish farming

In the Philippines at present, milkfish farming in ponds includes a wide range of intensities, systems and practices. To make aquaculture possible, ecosystems are used as sources of energy and resources and as sinks for wastes. The growth of aquaculture is limited by the life-support functions of the ecosystem, and sustainability depends on matching the farming techniques with the processes and functions of the ecosystems, for example, by recycling some degraded resources. The fish farm has many interactions with the external environment. Serious environmental problems may be avoided if high-intensity farms are properly planned in the first place, at the farm level and at the level of the coastal zone where it can be integrated with other uses by other sectors. It is believed that the key to immediate success in the mass production of milkfish for local consumption and for export of value-added forms may be in semi-intensive farming at target yields of 3 tons per ha per year, double the current national average. Intensive milkfish farming will be limited by environmental, resource and market constraints. Integrated intensive farming systems are the appropriate long-term response to the triple needs of the next century: more food, more income, and more jobs for more people, all from less land, less resources, and less non-renewable energy.

The effect of artisanal preservation methods on nutritional security of “Mukene” Rastrineobola argentea caught from Lakes Victoria and Kyoga in Uganda

The artisanal fish preservation methods in Uganda are characterized by extreme operating conditions. Consequently, vital nutritional components diminish in value and quantity which renders fish consumer nutritionally insecure. To establish the magnitude of nutritional loss, duplicate samples of Mukene Rastrineobola argentea were collected from Kiyindi landing site on L. Victoria and Moone landing site on L. Kyoga. Each set of duplicate samples was divided into five portions and kept on ice. For each preservation method a portion was processed into respective products at Food Bioscience and Agri-Business Laboratories aside from the control (fresh) sample. Both preserved and control samples were analysed for nutrient loss at Department of Chemistry, Makerere University using AOAC methods. The composition of fatty acids was determined by methanolysis gas chromatography and Mass spectrophotometry of the resultant methyl esters. The results indicate that nutrients of all preserved samples did not vary significantly from the control except for some fatty acids. The Eicosapentaenoic acid (EPA) in fresh samples declined from 6.72% to 1.08% in deep-fried samples constituting 83.93% nutrient loss. The sum ratio w3:w6 as well as EPA: DHA (Docosahexaenoic) ratio in fried samples also varied significantly (p<0.5) lower than 0.668 and 0.20 for the average of either preservation methods and experts recommended ratio respectively. Further research has been recommended to ascertain the causative factor, since Mukene frying is being promoted in the Great lakes region as alternative method to sun-drying. In conclusion, regular consumers of fried Mukene do not benefit much from the nutritional and health attributes of Omega 3 and 6.

Managing global network operations along the engineering value chain

Purpose: This paper aims to improve understanding of how to manage global network operations from an engineering perspective. Design/methodology/approach: This research adopted a theory building approach based on case studies. Grounded in the existing literature, the theoretical framework was refined and enriched through nine in-depth case studies in the industry sectors of aerospace, automotives, defence and electrics and electronics. Findings: This paper demonstrates the main value creation mechanisms of global network operations along the engineering value chain. Typical organisational features to support the value creation mechanisms are captured, and the key issues in engineering network design and operations are presented with an overall framework. Practical implications: Evidenced by a series of pilot applications, outputs of this research can help companies to improve the performance of their current engineering networks and design new engineering networks to better support their global businesses and customers in a systematic way. Originality/value: Issues about the design and operations of global engineering networks (GEN) are poorly understood in the existing literature in contrast to their apparent importance in value creation and realisation. To address this knowledge gap, this paper introduces the concept of engineering value chain to highlight the potential of a value chain approach to the exploration of engineering activities in a complex business context. At the same time, it develops an overall framework for managing GEN along the engineering value chain. This improves our understanding of engineering in industrial value chains and extends the theoretical understanding of GEN through integrating the engineering network theories and the value chain concepts. © Emerald Group Publishing Limited.

Cortical substrates for exploratory decisions in humans.

Decision making in an uncertain environment poses a conflict between the opposing demands of gathering and exploiting information. In a classic illustration of this 'exploration-exploitation' dilemma, a gambler choosing between multiple slot machines balances the desire to select what seems, on the basis of accumulated experience, the richest option, against the desire to choose a less familiar option that might turn out more advantageous (and thereby provide information for improving future decisions). Far from representing idle curiosity, such exploration is often critical for organisms to discover how best to harvest resources such as food and water. In appetitive choice, substantial experimental evidence, underpinned by computational reinforcement learning (RL) theory, indicates that a dopaminergic, striatal and medial prefrontal network mediates learning to exploit. In contrast, although exploration has been well studied from both theoretical and ethological perspectives, its neural substrates are much less clear. Here we show, in a gambling task, that human subjects' choices can be characterized by a computationally well-regarded strategy for addressing the explore/exploit dilemma. Furthermore, using this characterization to classify decisions as exploratory or exploitative, we employ functional magnetic resonance imaging to show that the frontopolar cortex and intraparietal sulcus are preferentially active during exploratory decisions. In contrast, regions of striatum and ventromedial prefrontal cortex exhibit activity characteristic of an involvement in value-based exploitative decision making. The results suggest a model of action selection under uncertainty that involves switching between exploratory and exploitative behavioural modes, and provide a computationally precise characterization of the contribution of key decision-related brain systems to each of these functions.