Sociedades Cooperativas. Aspectos Contables Singulares

[ES] Las sociedades cooperativas han visto recientemente reforzada su normativa contable con la aprobación de la ORDEN ECO/3614/2003 que tiene por objeto la adaptación de las Normas de valoración y elaboración de cuentas anuales aprobada en el Plan General de Contabilidad a las características de estas entidades.

La internacionalización de la empresa manufacturera española: Efectos del capital humano genérico y específico

[ES] La eficiencia y capacidad competitiva de las organizaciones depende —además de otros factores— de la calidad del capital humano de que disponen. Así, el objetivo de este trabajo es analizar el efecto del capital humano de la empresa tanto en la decisión de entrar en los mercados internacionales como en la intensidad de ventas realizadas en dichos mercados utilizando modelos de regresión logit y tobit. El trabajo empírico se realiza sobre una muestra de empresas manufactureras españolas. El capital humano se evalúa desde una doble óptica, por un lado se considera la formación genérica de los empleados y por otro lado la formación específica de los mismos. Los resultados muestran que la formación genérica y la específica tienen un efecto positivo y significativo tanto sobre la decisión de entrar en los mercados internacionales como en la intensidad de ventas realizadas en dichos mercados.

Conceptual model of salt marsh management on Merritt Island National Wildlife Refuge, Florida: final report

Diking and holding water on salt marshes ("impounding" the marsh) is a management technique used on Merritt Island National Wildlife Refuge (MINWR) and elsewhere in the Southeast to: a) prevent the reproduction of saltmarsh mosquitos, and b) attract wintertering waterfowl and other marsh, shore, and wading birds. Because of concern that diking and holding water may interfere with the production of estuarine fish and shellfish, impoundment managers are being asked to consider altering management protocol to reduce or eliminate any such negative influence. How to change protocol and preserve effective mosquito control and wildlife management is a decision of great complexity because: a) the relationships between estuarine organisms and the fringing salt marshes at the land-water interface are complex, and b) impounded marshes are currently good habitat for a variety of species of fish and wildlife. Most data collection by scientists and managers in the area has not been focused on this particular problem. Furthermore, collection of needed data may not be possible before changes in protocol are demanded. Therefore, the purpose of this document is two-fold: 1) to suggest management alternatives, given existing information, and 2) to help identify research needs that have a high probability of leading to improved simultaneous management of mosquitos, waterfowl, other wildlife, freshwater fish, and estuarine fish and shellfish on the marshland of the Merritt Island National Wildlife Refuge. (92 page document)

A capital federal e a constituição da república : apello ao Congresso Nacional

Desenvolve argumentos políticos, financeiros e de segurança, no sentido de mostrar a necessidade urgente de retirar a capital do país do Rio de Janeiro e mudá-la para um ponto mais central do território brasileiro. Afirma que o local mais viável para o assentamento da nova capital seria a cidade de Belo Horizonte.

A mudança da Capital Federal

Apresenta coletânea de notícias e artigos sobre a mudança da capital do país para o Planalto Central.

A localização da nova capital da República

Apresenta texto da Resolução do Conselho Nacional de Estatística n. 388, de 21 de Julho de 1948, com sugestões a propósito da transferência da capital da República para o Planalto Central do Brasil. Contém estudos do General Djalma Poli Coelho que buscam demonstrar que o Planalto Central possui excelentes qualidades geográficas para a instalação do novo centro administrativo e político do país. Desenvolve considerações gerais sobre as bases para o planejamento da nova capital federal.

O Congresso Nacional e a atividade de inteligência : a função de fiscalização em perspectiva histórica

Traça um panorama histórico da ação fiscalizadora do Congresso Nacional em relação à atividade de inteligência nacional, mais precisamente da Agência Brasileira de Inteligência – ABIN, órgão estatal responsável por essa atividade, na salvaguarda dos conhecimentos sigilosos do Estado, haja vista ser o Congresso Nacional, o órgão responsável pela fiscalização externa da rede e seus componentes. Identificar as vulnerabilidades existentes, principalmente no que tange aos recursos humanos, capital mais precioso desse processo, mas que, pela ganância, vaidade e cobiça, se torna o elo mais vulnerável. A Atividade de Inteligência dentre todas as áreas de controle democrático é a mais arriscada, haja vista a sua importância para o progresso e desenvolvimento de uma Nação. É uma atividade que se desenvolve diuturnamente buscando minimizar as desconfianças de todos os órgãos e organizações estatais envolvidos no processo. A salvaguarda dos documentos e de informações governamentais sigilosas é primordial para a segurança do Estado. A institucionalização da Atividade de Inteligência no Brasil, a partir de 1927, trouxe ao país uma situação antes exercida apenas no âmbito militar. Com leis, decretos, portarias e denominações várias do órgão nacional responsável, são desenvolvidas as ações de coordenação do fluxo de informações necessárias às decisões governamentais. A pesquisa foi realizada com base em fontes históricas e documentais, ressaltando o papel do Congresso Nacional na sua função de fiscalização das políticas de inteligência.

Demanda de información sobre capital intelectual en las Universidades públicas españolas

[ES] En el actual contexto de la Sociedad del Conocimiento las instituciones de educación superior deben prestar una atención preferente a las nuevas demandas informativas de sus stakeholders. El objetivo de este trabajo será evidenciar la necesidad de que las universidades incorporen información sobre capital intelectual en su actual sistema de información contable.

Facilitated advocacy: supporting farmers to have a voice in policy making and the development of service provision

Listening to people, especially those who are poor, and involving them in policy making and decisions about service delivery processes are logical steps in building better services and improving policies aimed at poverty alleviation. This case describes a facilitated advocacy that helped to negotiate and support a role for poor people who farm and fish, to contribute recommendations for changes in services and policies that impact on their lives. The national Government of India’s Department of Animal Husbandry and Dairying and the Indian Council for Agricultural Research, both in the capital Delhi, have been linking with farmers and fishers and state government officials in the eastern states of Jharkhand, Orissa and West Bengal, in partnership with the STREAM Initiative of the intergovernmental Network of Aquaculture Centers in Asia Pacific and with the support of the UK Government Department for International Development, Natural resources Systems Program supporting farmers to have a voice(13 p.)

Manual Control of Phragmites australis on Pondshores of Cape Cod National Seashore, Masachusetts, USA

The non-native, invasive genotype of the common reed ( Phragmites australis (Cav.) Trin. ex Steudel) has become a problem of significant proportions throughout wetlands of North America (Saltonstall 2001). Although attempts to suppress or eradicate Phragmites have utilized a wide variety of techniques, herbicides have generally been most effective (Marks et al. 1994). In the spring, mid-summer, and late summer of 2003, we attempted to opportunistically control Phragmites in five freshwater ponds within Cape Cod National Seashore (CCNS) by repeatedly severing stems underwater, at ground level.(PDF has 4 pages.)

System requirement report for ‘Level 2’: national management institutions, Fisheries Department in Cambodia

(51 p.)

Channel Islands marine protected areas first 5 years of monitoring: 2003-2008 [Report produced by the California Department of Fish and Game in collaboration with the Partnership for Interdisciplinary Studies of Coastal Oceans (PISCO), Channel Islands National Marine Sanctuary, and Channel Islands National Park]

The Channel Islands—sometimes called the Galapagos of North America—are known for their great beauty, rich biodiversity, cultural heritage, and recreational opportunities. In 1980, in recognition of the islands’ importance, the United States Congress established a national park encompassing 5 of California’s Channel Islands (Santa Barbara, Anacapa, Santa Cruz, Santa Rosa, and San Miguel Islands) and waters within 1 nautical mile of the islands. In the same year, Congress declared a national marine sanctuary around each of these islands, including waters up to 6 nautical miles offshore. Approximately 60,000 people visit the Channel Islands each year for aquatic recreation such as fishing, sailing, kayaking, wildlife watching, surfing, and diving. Another 30,000 people visit the islands for hiking, camping, and sightseeing. Dozens of commercial fishing boats based in Santa Barbara, Ventura, Oxnard, and other ports go to the Channel Islands to catch squid, spiny lobster, sea urchin, rockfish, crab, sheephead, flatfish, and sea cucumber, among other species. In the past few decades, advances in fishing technology and the rising number of fishermen, in conjunction with changing ocean conditions and diseases, have contributed to declines in some marine fishes and invertebrates at the Channel Islands. In 1998, citizens from Santa Barbara and Ventura proposed establishment of no-take marine reserves at the Channel Islands, beginning a 4-year process of public meetings, discussions, and scientific analyses. In 2003, the California Fish and Game Commission designated a network of marine protected areas (MPAs) in state waters around the northern Channel Islands. In 2006 and 2007, the National Oceanic and Atmospheric Administration (NOAA) extended the MPAs into the national marine sanctuary’s deeper, federal waters. To determine if the MPAs are protecting marine species and habitats, scientists are monitoring ecological changes. They are studying changes in habitats; abundance and size of species of interest; the ocean food web and ecosystem; and movement of fish and invertebrates from MPAs to surrounding waters. Additionally, scientists are monitoring human activities such as commercial and recreational fisheries, and compliance with MPA regulations. This booklet describes some results from the first 5 years of monitoring the Channel Islands MPAs. Although 5 years is not long enough to determine if the MPAs will accomplish all of their goals, this booklet offers a glimpse of the changes that are beginning to take place and illustrates the types of information that will eventually be used to assess the MPAs’ effectiveness. (PDF contains 24 pages.)

Gulf of Kutch Marine National Park and Marine Wildlife Sanctuary: A case study

pdf has 46p.