Seventh Annual Report for year ended 31st March, 1972

This is the seventh Annual report of the Cumberland River Authority on information of its activities and responsibilities on river management in its area between the beginning of April 1971, to the end of March 1972. The report contains 5 main sections on water resources, land drainage, fisheries, pollution, and finally the expenditure and income for the 12 month period. The first area that the report deals with is water resources, which includes periodical surveys, hydrometric schemes, acceptable flows, conservation works and a review of rainfall and river flow. The section on land drainage looks at work on improvement schemes, floods, charges and information on maintenance work carried out on rivers including Wampool, Waver, Derwent and Eden. The fisheries section covers 5 districts of the River Eden, Esk, Ellen, Derwent and South West Cumberland. It includes angling information and a general report for salmon and sea trout, brown trout and freshwater fish. Fish disease and fish hatchery are also covered as well as fisheries protection and licence duties. The fourth section on pollution deals with water quality, and the results of samples taken for chemical analysis from rivers Eden, Eamont, Petteril, Caldew, Calder, Irthing, Esk, Irt, Mite, Derwent, Ehen, Wampool and Waver are also given. It also covers information on sewage and trade effluents. The River Authorities preceded the Environment Agency which came into existence in 1996.

Ninth Annual Report for year ended 31st March, 1974

This is the ninth Annual report of the Cumberland River Authority on information of its activities and responsibilities on river management in its area between the beginning of April 1973, to the end of March 1974. The report contains 5 main sections on water resources, land drainage, fisheries, pollution, and finally the expenditure and income for the 12 month period. The first area that the report deals with is water resources, which includes periodical surveys, hydrometric schemes, acceptable flows, conservation works and a review of rainfall and river flow. The section on land drainage looks at work on improvement schemes, floods, charges and information on maintenance work carried out on rivers including Wampool, Waver, Glenderamackin and Lyvennet. The fisheries section covers 5 districts of the River Eden, Esk, Ellen, Derwent and South West Cumberland. It includes angling information and a general report for salmon and sea trout, brown trout and freshwater fish. Fish disease and fish hatchery are also covered as well as fisheries protection and licence duties. The fourth section on pollution deals with water quality, and the results of samples taken for chemical analysis from rivers Eden, Eamont, Leith, Lowther, Lyne, Petteril, Caldew, Calder, Marron, Irthing, Esk, Irt, Mite, Derwent, Ehen, Ellen, Annas, Wampool and Waver are also given. It also covers information on sewage and trade effluents. The River Authorities preceded the Environment Agency which came into existence in 1996.

Custeio dos gastos no serviço público de saúde: estudo de caso no Hospital Nelson Salles

A dissertação tem como objetivo aplicar um método de custeio aos gastos atribuídos, pelo Hospital Nelson Salles, na execução do serviço público de saúde, em apoio ao Município Engenheiro Paulo de Frontin. Para a realização deste trabalho, o estudo utilizou-se da pesquisa bibliográfica para fundamentar e ilustrar o tema proposto, bem como, do método exploratório descritivo para reconhecer a situação da instituição e identificar uma metodologia de controle dos custos adequada à realidade da organização estudada. A apuração de custos em organizações hospitalares justifica-se: pelo aumento na demanda de clientes; pelo crescimento dos gastos na área da saúde e pelas limitações decorrentes dos orçamentos das entidades públicas, onde as organizações necessitam adotar um sistema que forneça informações úteis referentes aos custos, em especial ao hospital, objeto de estudo, por não dispor de um sistema de custos. Um sistema de apuração de custos pode trazer aos gestores hospitalares informações relevantes ao planejamento, controle e tomada de decisão com vistas à otimizar os recursos limitados e a manutenção da qualidade no atendimento ao paciente. Neste contexto, foram apresentados os principais métodos de custeio utilizados para a implementação do sistema de gestão de custos hospitalares, que são custeio por absorção; com apropriação por centro de custos, o custeio variado e o custeio baseado em atividades (ABC).Como resultado alcançado foi aplicado o tradicional método de custeio adotado para implementar um sistema de gestão de custos hospitalar, que é o custeio por absorção, pois o hospital em estudo não apresenta controle de custos e, portanto, o sistema tradicional é o mais adequado para uma primeira avaliação dos custos; para melhor visualização dos custos executados na atividade de saúde foi aplicado o critério de rateio por departamentalização dos custos indireto. Depende de cada hospital identificar qual o método mais adequado a sua estrutura organizacional. Em relação às considerações finais, sugeriu-se a utilização da departamentalização, que proporcionará ao Hospital Nelson Salles importantes informações gerenciais. No atual contexto organizacional, identificou-se que o recomendável é o método de custeio por absorção, por ser o mais tradicional, atender a legislação fiscal e demanda menores investimentos para sua implementação.

Extrafiscalidade tributária na gestão ambiental de recursos hídricos: caso concreto das usinas hidrelétricas de Jirau e Santo Antônio em Rondônia

O presente estudo tem por escopo demonstrar a utilização de tributos extrafiscais como ferramenta de gestão ambiental de recursos hídricos, tendo como objetivo sua aplicação no caso concreto das Usinas Hidrelétricas de Jirau e Santo Antônio, no Estado de Rondônia. A fim de apreender esse instrumento tributário como mecanismo de proteção ambiental, impõe-se a aplicação de políticas públicas, no sentido de preservação do meio ambiente, porque a ausência de um substrato teórico aplicado à prática pode inferir negativamente na abordagem deste assunto. Nesse arcabouço apresenta os princípios norteadores da constituição do Estado, para compreender o papel deste na formulação de políticas públicas e de desenvolvimento. Como ainda, trata de discutir os modelos de Estado, Direito, Economia e a ordem econômica brasileira para o uso de recursos hídricos, na Amazônia Ocidental, em particular no Estado de Rondônia, município de Porto Velho. A partir da interpretação e aplicação de princípios constitucionais, como guia do intérprete para formulação jurídica ideal ao caso concreto, propõe demonstrar que o sistema constitucional tributário brasileiro, notadamente por intermédio dos tributos extrafiscais, é uma efetiva ferramenta na gestão de recursos hídricos e de proteção ao meio ambiente, novamente, dita sua aplicação no caso concreto dos dois complexos hidrelétricos em questão. Busca-se ainda apresentar a utilização de instrumentos econômicos como a cobrança pelo uso de recursos hídricos,- por intermédio das taxas extrafiscais, como ferramentas disponíveis para a proteção do meio ambiente que, como se sabe trata de um direito fundamental. Assim, os tributos ambientais, na sua função extrafiscal, não contrariam as limitações constitucionais ao poder de tributar, porque são os princípios de vedação ao confisco, capacidade contributiva, bem como do direito fundamental ao mínimo existencial. Nesse sentido propõe os estudos sobre o caráter não sancionatório da tributação ambiental ante as variadas motivações que impulsionam a tributação ambiental e as multas decorrentes de atividades prejudiciais ao meio ambiente. Por fim, empreendeu as análises qualitativas das pessoas jurídicas dos Complexos Hidrelétricos Santo Antônio e Jirau RO, a fim de proceder com a avaliação de tais investimentos no Estado de Rondônia. Visa nessa perspectiva conferir se houve ou não divergências no que trata os documentos EIA/RIMA, após a construção das duas usinas no que se refere aos projetos, em particular, ao tratamento destinado ao meio ambiente. Para fins de estudos optou, dadas as proporções aos conflitos ambientais causados, pelo caso concreto da Usina Santo Antônio.

Regional Fisheries Advisory Committee 29th April, 1974

This is the first report from the Regional Fisheries Advisory Committee meeting, which was held on the 29th April, 1974. The report looks at sections on estimates for the anticipated income and expenditure on fisheries for the current year, the structure of fisheries in the region, and a list of the fisheries in the ownership of the North West Water Authority. Also covered is information relating to fishery and sea fishery byelaws, license duties and a summary of the current activity and the future plans for the committee. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South & West Cumberland Fisheries Advisory Committee 3rd June, 1974

This is the first report from the South and West Cumberland Fisheries Advisory Committee meeting, which was held on the 3rd June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, and fish mortality. The section on fish mortality includes the details of a fish kill on the River Marron, gives points along the river where water was sampled, and the results of the analysis. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Eden Fisheries Advisory Committee 4th June, 1974

This is the first report from the Eden Fisheries Advisory Committee meeting, which was held on the 4th June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, licence duties, the Nursery Stream Project and Holmewrangle hatchery. The section on the Nursery Stream Project includes the reasons for undertaking the project, and the details of the project. The section on the Holmewrangle hatchery looks at low survival rates and reasons for mortality for 1973/1974. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Lune, Wyre & Furness Fisheries Advisory Committee 6th June, 1974

This is the first report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 6th June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, the arrangements for the release of freshets to the River Leven in times of drought, and the utilisation of water resources. This section looks at proposed abstractions for the River Lune and Wyre, and the Ullswater and Windermere Pumping Stations. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South Lancashire Advisory Committee 10th June, 1974

This is the first report from the South Lancashire Fisheries Advisory Committee meeting, which was held on the 10th June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, and information includeing the aims of a report entitled 'Taking Stock', which looked at migratory fish in England and Wales. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Mersey & Weaver Advisory Committee 12th June, 1974

This is the first report from the Mersey and Weaver Fisheries Advisory Committee meeting, which was held on the 12th June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, information including the aims of a report entitled 'Taking Stock', licence duties, the need of a Coarse Fish Unit and pollution. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South & West Cumberland Fisheries Advisory Committee 2nd September, 1974

This is the report from the South and West Cumberland Fisheries Advisory Committee meeting, which was held on the 2nd September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also includes sections on the summary of the stocking carried out from Holmewrangle hatchery, biological work undertaken on the Rivers Ellen, Keekle and Thirlmere Reservoir, fishery prosecutions, and fish mortalities. This section includes information on the date, location, extent of the kill and the cause. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Eden Fisheries Advisory Committee 3rd September, 1974

This is the report from the Eden Fisheries Advisory Committee meeting, which was held on the 3rd September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also includes sections on the summary of the stocking carried out from Holmewrangle hatchery, biological work undertaken on the Rivers Liddel, fishery prosecutions, and fish mortalities. This section includes information on the date, location, extent of the kill and the cause. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Lune, Wyre & Furness Fisheries Advisory Committee 9th September, 1974

This is the report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 9th September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also includes sections on the improvement of fisheries in the River Leven, coarse fish salvage and stocking, fishery prosecutions, and biological work on the River Kent. Fish mortalities are also given as well as fish monitoring figures for areas on the Rivers Lune and Leven for 1974. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South Lancashire Fisheries Advisory Committee 11th September, 1974

This is the report from the South Lancashire Fisheries Advisory Committee meeting, which was held on the 11th September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also covers sections on the working of Langcliffe Rearing Station, coarse fish salvage and stocking, fishery prosecutions, and biological work on Hoddlesdon Reservoir. Fish mortalities are also given as well as fish monitoring figures for areas on the Rivers Ribble and Hodder for 1974. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Mersey & Weaver Fisheries Advisory Committee 16th September, 1974

This is the report from the Mersey and Weaver Fisheries Advisory Committee meeting, which was held on the 16th September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also includes a copy of the chairman's address to members of the Mersey and Weaver Anglers' Consultative Association, and the report by the Unit Water Quality Officer on fisheries activities. This covers general fisheries management work, stocking and biological work carried out including the Rivers Tame and Bollin, and fish mortalities listed by cause. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.