871 resultados para Country-by-Country Reporting


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O objetivo da presente pesquisa é o de discutir a reescrita da história da Irlanda, mais especificamente aspectos relacionados à construção da identidade nacional e de marcas da tradição, a partir da leitura do romance Tipperary, de Frank Delaney. Publicada em 2007, essa obra aborda de forma singular as querelas sobre identidade nacional, nacionalismo, passado, memória, e seus personagens principais e a trama estão significativamente ligados ao contexto político-social da história da Irlanda. Nessa reconstrução da história, o passado é revisitado através de diferentes pontos de vista. Nossa atenção estará voltada para a seleção de elementos/momentos da história do país que ganham foco na narrativa, e as possíveis repercussões deste processo. Além disso, nos concentraremos na questão das tênues fronteiras entre história e ficção, ou seja, as fronteiras pouco delimitadas entre o discurso histórico e o discurso ficcional. Na escrita da história em Tipperary, Delaney aborda questões relativas a mitos, lendas e tradições como importantes fatores de identidade nacional em uma Irlanda que emerge como uma nação independente. No romance em questão, podemos observar como história e memória se unem na jornada do protagonista, em sua empreitada de narrar a história de sua vida e de seu país

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In this project study the characteristic and dynamics of the residential housing market in the Basque country. When strong expansion and colapsing emerged in 2007,studied the differents adjustment.

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Currently entrepreneurship is a basic pillar in the socioeconomic area of any country since it contributes to attain the government objectives of job creation and boost of dynamism and competitiveness of the business network. These aspects are even more crucial nowadays due to the global economic crisis. This paper attempts to provide some new insights about the scientific field entrepreneurship in the Basque Country analyzing some aspects related to the entrepreneurial activity, the profile of the entrepreneur and the characteristics of the entrepreneurial businesses. It also aims to provide empirical evidence that proves the good features of the spin-offs and TBF groups as job creators, technology transferors to the society and important actors in the growth and development of the economies for both the business network and its surrounding society. To this aim, a descriptive study has been performed of the firms belonging to the Zitek Program of Bizkaia Campus of the University of the Basque Country (UPV/EHU).

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[EN]This project aims to determine the factors which influence workers’ wages in the Basque Country, taking data from the INE (Spanish Statistical Office). In first place, I will decide which variables to choose and describe them. Then they will be used to build a wage model. At this point I will observe their behaviour according to their values and the possible differences between them. Once these variables are described, they will be used to develop an econometric model that will allow to see the different effects of the variables on the endogenous variable, in this case the gross annual wage. Finally, all the analysed data will be taken and examined to draw the final conclusions and see how workers’ age, training or gender affect their salary. [EN]

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O mundo transforma-se constantemente, assim como tudo o que nele está inserido. A evolução da economia possibilitou uma maior integração do mercado financeiro, tornando o ambiente de negócios único e global. É cada vez mais comum o ingresso de recursos estrangeiros nos mercados de capitais nacionais, bem como fusões e aquisições entre companhias de países distintos e com características próprias. Essas empresas, por sua vez, esforçam-se em adotar normas que atendam aos stakeholders, sem perder a obrigatoriedade de apresentar suas demonstrações contábeis em conformidade com as características do país em que estão sediadas. Com a unificação dos países da Europa em um único bloco econômico, vislumbrou-se a possibilidade de desenvolver normas que pudessem ser compreendidas e interpretadas pelos diversos usuários destas demonstrações contábeis, em qualquer lugar do globo. Assim criadas, as normas de IFRS International Financial Reporting Standards buscaram a redução de diferenças nas metodologias contábeis e na forma com que são divulgadas em cada país, permitindo a comparabilidade e evidenciação das informações ao mercado. O IFRS, atualmente, já é adotado por mais de 100 países no mundo. No Brasil, em 28 de dezembro de 2007, promulgou-se a Lei 11.638 eliminando barreiras regulatórias que impediam a inserção total das empresas brasileiras no processo de convergência contábil internacional e aproximando sua legislação referente às normas contábeis às do mundo globalizado. O objeto do presente estudo é apresentar as principais mudanças decorrentes dessa adoção e seus impactos na contabilidade das empresas brasileiras, tomando como exemplo a empresa Vale, multinacional brasileira com alto volume diário de negociações de suas ações em Bolsa de Valores, grande parte de investidores estrangeiros. Os assuntos controversos, definições e entendimentos que ainda serão deliberados até 2010, evidenciam que não houve tempo hábil para a discussão e preparação das empresas, do fisco, de profissionais do mundo empresarial e acadêmico, dos contadores e auditores, bem como dos órgãos reguladores. Apesar das aparentes dificuldades, o Brasil deu um grande salto na qualidade das informações prestadas e aproxima-se dos grandes investidores globais, capacitando-se para receber recursos que possibilitem o seu crescimento econômico e o seu papel no cenário mundial.

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Aquatic agricultural systems (AAS) are systems in which the annual production dynamics of freshwater and/or coastal ecosystems contribute significantly to total household income. Improving the livelihood security and wellbeing of the estimated 250 million poor people dependent on AAS in Bangladesh, Cambodia, the Philippines, the Solomon Islands and Zambia is the goal of the Worldfish Center-led Consortium Research Program (CRP), “Harnessing the development potential of aquatic agricultural systems for development.” One component expected to contribute to sustainably achieving this goal is enhancing the gender and wider social equity of the social, economic and political systems within which the AAS function. The CRP’s focus on social equity, and particularly gender equity, responds to the limited progress to date in enhancing the inclusiveness of development outcomes through interventions that offer improved availability of resources and technologies without addressing the wider social constraints that marginalized populations face in making use of them. The CRP aims to both offer improved availability and address the wider social constraints in order to determine whether a multi-level approach that engages with individuals, households and communities, as well as the wider social, economic and political contexts in which they function, is more successful in extending development’s benefits to women and other excluded groups. Designing the research in development initiatives to test this hypothesis requires a solid understanding of each CRP country’s social, cultural and economic contexts and of the variations across them. This paper provides an initial input into developing this knowledge, based on a review of literature on agriculture, aquaculture and gender relations within the five focal countries. Before delving into the findings of the literature review, the paper first justifies the expectation that successfully achieving lasting wellbeing improvements for poor women and men dependent on AAS rests in part on advances in gender equity, and in light of this justification, presents the AAS CRP’s conceptual framew

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As part of the Australian Government’s International Climate Change Adaptation Initiative (ICCAI), the Pacific Adaptation Strategy Assistance Program (PASAP) aims to enhance the capacity of partner countries to assess key vulnerabilities and risks, formulate adaptation strategies and plans, mainstream adaptation into decision-making, and inform robust longterm national planning and decision-making in partner countries. The Department of Climate Change and Energy Efficiency contracted University of Queensland (UQ) and University of California, Santa Barbara (UCSB) to lead the project: “Building social and ecological resilience to climate change in Roviana, Solomon Islands” (2010-2012). Under this project The WorldFish Center was subcontracted to undertake outputs 5 and 6 of Objective three: (5) Review of climate change evidence and projections for the study area and (6) Vulnerability and adaptation assessment for the study area. This report addresses the first of these and comprises a desktop review of climate change evidence and projections for the study area.

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A total of 1784 legal-size (≥356 mm TL) hatchery-produced red drum (Sciaenops ocellatus) were tagged and released to estimate tag-reporting levels of recreational anglers in South Carolina (SC) and Georgia (GA). Twelve groups of legal-size fish (~150 fish/group) were released. Half of the fish of each group were tagged with an external tag with the message “reward” and the other half of the fish were implanted with tags with the message “$100 reward.” These fish were released into two estuaries in each state (n=4); three replicate groups were released at different sites within each estuary (n=12). From results obtained in previous tag return experiments conducted by wildlife and fisheries biologists, it was hypothesized that reporting would be maximized at a reward level of $100/tag. Reporting level for the “reward” tags was estimated by dividing the number of “reward” tags returned by the number of “$100 reward” tags returned. The cumulative return level for both tag messages was 22.7 (±1.9)% in SC and 25.8 (±4.1)% in GA. These return levels were typical of those recorded by other red drum tagging programs in the region. Return data were partitioned according to verbal survey information obtained from anglers who reported tagged fish. Based on this partitioned data set, 14.3 (±2.1)% of “reward” tags were returned in SC, and 25.5 (±2.3)% of “$100 reward” tags were returned. This finding indicates that only 56.7% of the fish captured with “reward” tags were reported in SC. The pattern was similar for GA where 19.1 (±10.6)% of “reward” message tags were returned as compared with 30.1 (±15.6)% for “$100 reward” message tags. This difference yielded a reporting level of 63% for “reward” tags in GA. Currently, 50% is used as the estimate for the angler reporting level in population models for red drum and a number of other coastal finfish species in the South Atlantic region of the United States. Based on results of our study, the commonly used reporting estimate may result in an overestimate of angler exploitation for red drum.

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Commercial canning of oil sardine (Sardinella longiceps) in India is a relatively new procedure. Although 7 firms are engaged in canning this compares poorly with the abundance of the fish. There are often wide variations in the quality of the canned fish and important chemical and physical variations occur in the product once canned. A description of the canning process is given, and production figures compared to those of other countries. Production figures for 1965 to 1969 are given. These show that production increased from 1.2 to 1.5 million cans, but that there was a peak in 1967 when 3.2 million can s were produced. Exports of canned marine fish by country, and production of caned sardine by country from 1965 to 1970 are tabulated. The types of containers used and the feasibility of exporting canned fish are considered. Finally, the preparation of cured and smoked products is discussed briefly.

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Biogeographical features, coastal ecosystems and coastal activities of the Bay of Bengal Coast of India. Overview of sources of pollution, water and sediment quality. Present status of pollution and trans-boundary issues. International instruments adopted, policy and mechanisms for pollution control and enforcement of existing policies and legislations.

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This paper examines policy processes, policy trends and policy implementation with regards to capture fisheries, the marine environment and Integrated Coastal Management (ICM) in BOBLME countries. Individual country information was analyzed to generate a regional synthesis.