983 resultados para National Accounting


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Amphibian declines and extinctions have been documented around the world, often in protected natural areas. Concern for this trend has prompted the U.S. Geological Survey and the National Park Service to document all species of amphibians that occur within U.S. National Parks and to search for any signs that amphibians may be declining. This study, an inventory of amphibian species in Big Cypress National Preserve, was conducted from 2002 to 2003. The goals of the project were to create a georeferenced inventory of amphibian species, use new analytical techniques to estimate proportion of sites occupied by each species, look for any signs of amphibian decline (missing species, disease, die-offs, and so forth.), and to establish a protocol that could be used for future monitoring efforts. Several sampling methods were used to accomplish these goals. Visual encounter surveys and anuran vocalization surveys were conducted in all habitats throughout the park to estimate the proportion of sites or proportion of area occupied (PAO) by each amphibian species in each habitat. Opportunistic collections, as well as limited drift fence data, were used to augment the visual encounter methods for highly aquatic or cryptic species. A total of 545 visits to 104 sites were conducted for standard sampling alone, and 2,358 individual amphibians and 374 reptiles were encountered. Data analysis was conducted in program PRESENCE to provide PAO estimates for each of the anuran species. All of the amphibian species historically found in Big Cypress National Preserve were detected during this project. At least one individual of each of the four salamander species was captured during sampling. Each of the anuran species in the preserve was adequately sampled using standard herpetological sampling methods, and PAO estimates were produced for each species of anuran by habitat. This information serves as an indicator of habitat associations of the species and relative abundance of sites occupied, but it will also be useful as a comparative baseline for future monitoring efforts. In addition to sampling for amphibians, all encounters with reptiles were documented. The sampling methods used for detecting amphibians are also appropriate for many reptile species. These reptile locations are included in this report, but the number of reptile observations was not sufficient to estimate PAO for reptile species. We encountered 35 of the 46 species of reptiles believed to be present in Big Cypress National Preserve during this study, and evidence exists of the presence of four other reptile species in the Preserve. This study found no evidence of amphibian decline in Big Cypress National Preserve. Although no evidence of decline was observed, several threats to amphibians were identified. Introduced species, especially the Cuban treefrog (Osteopilus septentrionalis), are predators and competitors with several native frog species. The recreational use of off-road vehicles has the potential to affect some amphibian populations, and a study on those potential impacts is currently underway. Also, interference by humans with the natural hydrologic cycle of south Florida has the potential to alter the amphibian community. Continued monitoring of the amphibian species in Big Cypress National Preserve is recommended. The methods used in this study were adequate to produce reliable estimates of the proportion of sites occupied by most anuran species, and are a cost-effective means of determining the status of their populations.

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Dosidicus gigas is a large pelagic cephalopod of the eastern Pacific that has recently undergone an unexpected, significant range expansion up the coast of North America. The impact that such a range expansion is expected to have on local fisheries and marine ecosystems has motivated a thorough study of this top predator, a squid whose lifestyle has been quite mysterious until recently. Unfortunately, Dosidicus spends daylight hours at depths prohibitive to making observations without significant artificial interference. Observations of this squid‟s natural behaviors have thus far been considerably limited by the bright illumination and loud noises of remotely-operated-vehicles, or else the presence of humans from boats or with SCUBA. However, recent technological innovations have allowed for observations to take place in the absence of humans, or significant human intrusion, through the use of animal-borne devices such as National Geographic‟s CRITTERCAM. Utilizing the advanced video recording and data logging technology of this device, this study seeks to characterize unknown components of Dosidicus gigas behavior at depth. Data from two successful CRITTERCAM deployments reveal an assortment of new observations concerning Dosidicus lifestyle. Tri-axial accelerometers enable a confident description of Dosidicus orientation during ascents, descents, and depth maintenance behavior - previously not possible with simple depth tags. Video documentation of intraspecific interactions between Dosidicus permits the identification of ten chromatic components, a previously undescribed basal chromatic behavior, and multiple distinct body postures. And finally, based on visualizations of spermatophore release by D. gigas and repetitive behavior patterns between squid pairs, this thesis proposes the existence of a new mating behavior in Dosidicus. This study intends to provide the first glimpse into the natural behavior of Dosidicus, establishing the groundwork for a comprehensive ethogram to be supported with data from future CRITTERCAM deployments. Cataloguing these behaviors will be useful in accounting for Dosidicus‟ current range expansion in the northeast Pacific, as well as to inform public interest in the impacts this expansion will have on local fisheries and marine ecosystems.

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In the ashes of political and socio-economic collapse, social movements sometimes rise like a phoenix. Little more than a year has passed since the Tunisian uprisings, the spark that ignited a series of “mobilizations of the indignant” that spread like wildfire around the world. Many observers have reported on these unprecedented global protests. They have portrayed citizens who declare feeling marginalized if not scapegoated, and who reject the increasing inequalities between rich and poor, the declining mobility of most, and the “disclassment” of many. They have shown, as well, massive protests against governments and politicians that are perceived as indifferent at best, duplicitous at worst, and in any event as blatantly closed to popular concerns. Many journalists have indeed asked what took so long for people to protest given this fatal combination. For the social scientist, however, the questions of who, why and how mobilizes are not so simple. There are specific problematics of mediation between structure, culture and individual or collective agency that need to be addressed.

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From a special issue: A Brief History of the Charles Darwin Foundation for the Galapagos Islands 1959-1988

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Esta tese é composta por quatro artigos que permitiram avaliar o impacto do consumo de alimentos fora do domicílio na dieta e no peso corporal da população brasileira. O primeiro artigo revisou de forma sistemática as evidências científicas da associação entre alimentação fora do domicílio e peso corporal com abordagem crítica dos artigos publicados na literatura. Foram avaliados 28 artigos e os resultados sugeriram uma associação positiva entre o consumo de alimentos fora do domicílio e o ganho de peso. A revisão mostrou que uma das limitações nessa área é a ausência de padronização nas definições e métodos de avaliação do consumo de alimentos fora do domicílio. Para o desenvolvimento dos demais artigos, utilizou-se dados do Inquérito Nacional de Alimentação (INA) do Brasil, uma subamostra da Pesquisa de Orçamentos Familiares (POF) 2008-2009, com o objetivo de caracterizar o consumo de alimentos fora do domicílio da população brasileira (artigo 2) e investigar a associação entre alimentação fora do domicílio e ingestão total de energia (artigo 3) e peso corporal (artigo 4). As análises foram realizadas com os dados de consumo de alimentos coletados por meio de registro alimentar de 34.003 indivíduos acima de 10 anos em dois dias não-consecutivos. Os registros incluíram descrição detalhada dos alimentos e quantidade consumida, tipo de preparação, horário e local de consumo (dentro ou fora do domicílio). Alimentação fora do domicílio foi definida como todo alimento adquirido e consumido fora de casa. O primeiro dia de registro foi utilizado nas análises, considerando o peso amostral específico do INA e o efeito do desenho amostral. O consumo de alimentos fora do domicílio no Brasil foi reportado por 40% dos entrevistados; diminuiu com a idade e aumentou com a renda em todas as regiões brasileiras; foi maior entre os homens e na área urbana. Os grupos de alimentos com maior percentual de consumo fora de casa foram bebidas alcoólicas, salgadinhos fritos e assados, pizza, refrigerantes e sanduíches. Entre indivíduos residentes nas áreas urbanas do Brasil (n=25.753), a média de energia proveniente dessa alimentação foi 337 kcal, representando 18% do consumo total de energia. Alimentação fora do domicílio foi positivamente associada ao consumo total de energia. Avaliando somente adultos entre 25 e 65 anos de idade das áreas urbanas (n=13.736) não foi encontrada associação entre o consumo de alimentos fora do domicílio e Índice de Massa Corporal (IMC). Indivíduos que consumiram alimentos fora do domicílio apresentaram menor ingestão de proteína; maior ingestão de gordura total, gordura saturada e açúcar livre; menor consumo de arroz, feijão e leite e maior consumo de salgadinhos fritos e assados, doces e açúcar, refrigerantes e bebidas alcoólicas do que não consumidores. Apesar da ausência de associação entre alimentação fora de casa e excesso de peso, o consumo de alimentos fora do domicílio influencia a qualidade da dieta dos indivíduos e em longo prazo pode ter um impacto no ganho de peso da população, portanto, deve ser considerado nas ações de saúde pública voltadas para a melhoria da alimentação dos brasileiros.

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This report provides a guide into Category 2 parasites affecting freshwater fish and salmonids. First a brief summary is given of distinctions between parasites of Category 1 and 2. The Guide then provides a list of category 2 parasites, highlighting damage they can cause, species of fish affected, if it can be treated, how widespread the parasite is and how it is transferred.

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Solomon Islands has recently developed substantial policy aiming to support inshore fisheries management, conservation, climate change adaptation and ecosystem approaches to resource management. A large body of experience in community based approaches to management has developed but “upscaling” and particularly the implementation of nation-wide approaches has received little attention so far. With the emerging challenges posed by climate change and the need for ecosystem wide and integrated approaches attracting serious donor attention, a national debate on the most effective approaches to implementation is urgently needed. This report discusses potential implementation of “a cost-effective and integrated approach to resource management that is consistent with national policy and needs” based on a review of current policy and institutional structures and examination of a recent case study from Lau, Malaita using stakeholder, transaction and financial cost analyses.

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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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A implantação de sistemas de custos no setor público tem sido apontada como uma necessidade gerencial primordial para se alcançar as dimensões dos princípios da eficiência, eficácia e efetividade na administração pública, fato que proporcionaria a otimização do uso dos escassos recursos disponíveis. Com o advento da Lei de Responsabilidade Fiscal entrou em evidência a discussão sobre o tema no cenário nacional, sendo mais recentemente criada no governo federal uma comissão interministerial de custos com objetivo de elaborar estudos e propor diretrizes, métodos e procedimentos para subsidiar a implantação de Sistemas de Custos na Administração Pública Federal. Tendo em vistas essas necessidades, o presente trabalho tem por objetivo principal verificar a adequabilidade do Sistema Gerencial de Custos (SISCUSTOS) implantado no Exército Brasileiro permite a apuração de custos sob a ótica da teoria contábil e complementarmente analisar se o sistema de custos adequasse as metodologias do custeio ABC e fornece subsídios para a tomada de decisões. Para isso realizou-se um estudo de caso de natureza qualitativa, coletando-se dados de fontes primárias e secundárias, além de entrevistas com os servidores responsáveis pelo desenvolvimento, implantação e operacionalização do sistema. O resultado verificado foi que as funcionalidades disponibilizadas pelo SISCUSTOS vislumbram a aderência do sistema com o plano teórico, permitindo que as informações extraídas da contabilidade governamental contemporânea sejam ajustadas, para uma possível aproximação da contabilidade orçamentária com a contabilidade patrimonial, necessitando apenas de alguns ajustes para itens aqui denominados como peculiares da contabilidade governamental. No caso do método de custeio ABC observou-se que a metodologia está sendo subtilizada, e que o grau desejado em extrair todas as contribuições disponibilizadas pelo ABC somente virá com a maturidade da gestão de custos, sendo que, para atingir tais objetivos haverá a necessidade de se fixar como atributos cognitivos os 4C - Cultura de Custos, Comprometimento, Competição e Confiabilidade - entre os usuários do sistema e a alta administração.

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Details are given of a framework for developing breeding programmes using experience from the Genetic Improvement of Farmed Tilapias project which focussed on Nile tilapias (Oreochromis niloticus ). The following aspects are outlined: Analysis of targeted production and marketing systems; Breeding goals; Systematic documentation and evaluation of available genetic resources and choice and genetic base; Number of strains; Breeding strategy; Selection criteria and evaluation; Production and dissemination of improved strains; and, social, economic and environmental impacts.

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The United States has managed and analyzed its marine fisheries since 1871, and since 1970 via NOAA’s National Marine Fisheries Service (NMFS). As the primary directive moved from aiding fishermen in expanding their operations emphasizing conservation, the government over time recognized that management involves influencing people not fish, and has hired social scientists to complement the biologists who assess fish populations. This change has not always been smooth. We use archival documents and oral histories to trace the development of sociocultural analytic capabilities within NMFS and describe future plans for growing the program. Four points are made. First, NMFS has created the best developed social science program in NOAA. Second, established institutions change slowly; achieving the social science presence in NMFS has taken over 25 years. Third, change needs visionaries and champions with both tenacity and opportunity. Fourth, social science data collection and research helps in making fishery management decisions, but they have also been useful in evaluating the impact and helping with the recovery from Hurricane Katrina. Good work finds other uses.

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The National Marine Fisheries Service (NMFS) launched its National Bycatch Strategy (NBS) in March 2003 in response to the continued fisheries management challenge posed by fisheries bycatch. NMFS has several strong mandates for fish and protected species bycatch reduction, including the Magnuson-Stevens Fishery Conservation and Management Act, the Endangered Species Act, and the Marine Mammal Protection Act. Despite efforts to address bycatch during the 1990’s, NMFS was petitioned in 2002 to count, cap, and control bycatch. The NBS initiated as part of NMFS’s response to the petition for rulemaking contained six components: 1) assess bycatch progress, 2) develop an approach to standardized bycatch reporting methodology, 3) develop bycatch implementation plans, 4) undertake education and outreach, 5) develop new international approaches to bycatch, and 6) identify new funding requirements. The definition of bycatch for the purposes of the NBS proved to be a contentious issue for NMFS, but steady progress is being made by the agency and its partners to minimize bycatch to the extent practicable.

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Recreational creel survey data from 28,923 intercepts collected from Biscayne National Park, Florida and surrounding waters were analyzed for January 1976 through July 1991, prior to disruptions caused by Hurricane Andrew in 1992. A total of 261,268 fish and shellfish representing 170 species or higher taxa were recorded. The average trip landed 9.03 fish and/or shellfish. Mean annual landings per angler were 4.77 fish/angler/trip (from 3.8 in 1991 to 5.83 in 1981) and dropped significantly for each of the 2 years following Florida's adoption of mutiple new minimum size limits in 1985 and 1990. The relative contribution to total numerical landings by recreational party type were: skilled anglers (34.0%), food (19.8%), family (14.5%), novice (11.5%), spearfishing (10.3%), lobstering (9.6%), and other (0.3%). FIve species or higher taxa accounted for more than 50% of total landings by number: white grunt, Haemulon plumieri, 15.8%; spiny lobster, Panulirus argus, (10.6%; gray snapper, Lutjanus griseus, 10.6%; unidentified grunts, Haemulon spp., 7.3%; and dolphin, Coryphaena hippurus, 6.6%. An average of 4.39 fish or shellfish were reported released per trip. Five taxa accounted for 67% of all releases. Lobster divers reported the highest average release rate (5.73 per trip) and spearfishing the lowest (0.70 per trip). The ratio of releases to landings was 0.49:1 for all taxa, but ranged from 0.03:1 for dolphin to 1.19:1 for unidentified grunts. Spearfishing accounted for 12.0% of the total fishing trips sampled but only 10.3% of the total number organisms landed and 7.6% of all organisms caught. Hogfish, Lachnolaimus maximus, accounted for 49% if total spearfishing landings (13,286 of 27,015) and 84.3% of total 15,762 hogfish landed.

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During 1991–2000, the west-are additional mortalities that fueled the ern stock of Steller sea lions, Eumetopias decline. We tabulated the levels of reported jubatus, declined at 5.03% (SE = 0.25%) anthropogenic sources of mortality (sub- per year, statistically significant rates (P < sistence, incidental take in fisheries, and 0.10) in all but the eastern Aleutian Islands research), estimated another (illegal shoot-region. The greatest rates of declines oc-ing), then approximated levels of predation curred in the eastern and central Gulf of Alas-(killer whales and sharks). We attempted to ka and the western Aleutian Islands (> 8.2% partition the various sources of “additional” per year). Using a published correction mortalities as anthropogenic and as addifactor, we estimated the total non-pup pop-tional mortality including some predation. ulation size in Alaska of the western stock We classified 436 anthropogenic mortalities of Steller sea lions to be about 33,000 ani-and 769 anthropogenic plus some predation mals. Based on a published life table and mortalities as “mortality above replace-the current rate of decline, we estimate that ment”; this accounted for 26% and 46% of the total number of mortalities of non-pup the estimated total level of “mortality above Steller sea lions during 1991–2000 was replacement”, respectively. The remaining about 6,383 animals; of those, 4,718 (74%) mortality (74% and 54%, respectively) was are mortalities that would have occurred if not attributed to a specific cause and may be the population were stable, and 1,666 (26%) the result of nutritional stress.