954 resultados para Commercial finance companies


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Hoy en día, las empresas deben adaptarse a los cambios continuos del mercado, donde el comercio electrónico crece cada año y las redes sociales y los dispositivos móviles conectan a los consumidores con las marcas. El marketing ha evolucionado gracias a las nuevas tecnologías de información y comunicación para responder a un consumidor social que está conectado gran parte del día, es exigente y además, está comprometido con el medio ambiente. En un entorno muy maduro y competitivo, el cliente se ha convertido en el activo más valorado para las empresas especialmente de distribución minorista y por eso, su fidelización es un objetivo prioritario para las compañías, quienes tratan de enfocar las estrategias de marketing hacia las relaciones con los consumidores. Pero, a pesar de la infinidad de oportunidades que ofrecen las nuevas tecnologías, los programas de fidelización implantados en el entorno digital tienen un recorrido de necesaria evolución y un ajuste de mejoras para la adaptación de un medio poco estructurado a las nuevas circunstancias. A través de este trabajo fin de grado se propone dar a conocer la actualidad sobre la distribución comercial en el ámbito digital así como las tendencias en los programas de fidelización. Además, la creciente implicación en el cuidado del medio ambiente por parte de las empresas y los consumidores se incluye como una aportación original y distintiva al trabajo.

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This report considers the development of environmental quality standards (EQSs) for the salmonid fishery, cyprinid fishery, migratory fishery, commercial harvesting of marine fish for public consumption and commercial harvesting of shellfish for public consumption uses of controlled surface waters. Previous reports have been used to identify those parameters necessary for the maintenance of these five uses. Each water use is considered in a separate section within which identified parameters are discussed and standards proposed, a summary of the proposed standards is presented at the beginning of the relevant section. For salmonid, cyprinid and migratory fisheries, EQSs for substances in water have been proposed for the protection of these fisheries. For the commercial harvesting of marine fish and shellfish for public consumption uses 'Warning Levels' of substances in waters have been proposed. These 'Warning Levels' have been proposed by considering data on bioaccumulation and food standards and aim to prevent acceptable intake values and concentrations in fish/shellfish flesh exceeding statutory or recommended levels. For the commercial harvesting of marine fish for public consumption it has been concluded that the current EQSs for most List II substances for the protection of salt water life should be adequately stringent to protect this use, however for the commercial harvesting of shellfish for public consumption, these List II EQSs do not appear adequate to protect this use and more stringent 'Warning Levels' have been proposed. For all five uses considered in this report there has been found to be limited information on a number of the parameters considered and in general for indigenous species, this has been found to be especially so when considering migratory fisheries and the commercial harvesting of marine fish and shellfish.

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This report provides national and regional developments, statistics on fisheries finance, including income and expenditure, salmon and sea trout catches, including rod and line, commercial catches, and angler log book returns, monitoring and special projects, including salmon microtagging, salmon egg survival in Swanside Beck, and fish stock assessments, one with hydroacoustics, and one of surveys of different areas in Cumbria. The appendix includes a summary of fish statistics for 1994.

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Commercial catches taken in southwestern Australian waters by trawl fisheries targeting prawns and scallops and from gillnet and longline fisheries targeting sharks were sampled at different times of the year between 2002 and 2008. This sampling yielded 33 elasmobranch species representing 17 families. Multivariate statistics elucidated the ways in which the species compositions of elasmobranchs differed among fishing methods and provided benchmark data for detecting changes in the elasmobranch fauna in the future. Virtually all elasmobranchs caught by trawling, which consisted predominantly of rays, were discarded as bycatch, as were approximately a quarter of the elasmobranchs caught by both gillnetting and longlining. The maximum lengths and the lengths at maturity of four abundant bycatch species, Heterodontus portusjacksoni, Aptychotrema vincentiana, Squatina australis, and Myliobatis australis, were greater for females than males. The L50 determined for the males of these species at maturity by using full clasper calcification as the criterion of maturity did not differ significantly from the corresponding L50 derived by using gonadal data as the criterion for maturity. The proportions of the individuals of these species with lengths less than those at which 50% reach maturity were far greater in trawl samples than in gillnet and longline samples. This result was due to differences in gear selectivity and to trawling being undertaken in shallow inshore waters that act as nursery areas for these species. Sound quantitative data on the species compositions of elasmobranchs caught by commercial fisheries and the biological characteristics of the main elasmobranch bycatch species are crucial for developing strategies for conserving these important species and thus the marine ecosystems of which they are part.

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A globalização econômica tem provocado transformações na base produtiva da economia mundial, estimulando a aceleração do processo de internacionalização de empresas. Esse processo estimula variados processos de convergência e interdependência. Também na área contábil, a internacionalização dos fluxos comerciais financeiros e tecnológicos expande a oportunidade de investimentos estrangeiros, o que, por sua vez gera a demanda por uma linguagem mais universal para as demonstrações financeiras. Nesse contexto, a educação superior em Contabilidade parece desempenhar papel fundamental para a construção de novas competências e de uma nova cultura que contribua para operacionalizar a convergência internacional de procedimentos contábeis. O presente trabalho pretendeu, assim, avaliar por meio da percepção dos operadores do ensino superior em Contábeis, o nível de adequação dos cursos de graduação diante das novas competências demandadas por um mercado de trabalho em processo de internacionalização. Para tanto, foi realizada uma revisão da literatura sobre globalização e internacionalização, convergência e harmonização, mecanismos de disseminação de normas internacionais, e ainda sobre demandas por competências específicas para a nova realidade de normas internacionais. Também foi aplicado questionário junto a professores e gestores de 10 cursos de graduação em Contábeis do município do Rio de Janeiro, procurando sistematizar a percepção sobre a formação e desenvolvimento de competências relacionadas a um mercado orientado por normas internacionais. Os resultados principais apontam para uma situação onde, apesar de avaliada como positiva e irreversível, e apesar dos professores se considerarem bem preparados para tratar o tema, a problemática das normas internacionais não é incorporada no cotidiano dos cursos de graduação.

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We analyzed skate catch data collected by observers in the North Pacific Groundfish Observer Program (NPGOP) from 1998 through 2008 to document recent changes in the identification of skates by observers and to examine the species composition of observed skate catch in Alaska’s groundfish fisheries as well as recent trends in skate retention by commercial fishermen. Historically, almost all skate bycatch has been reported by NPGOP observers as “skate unidentified.” However, since 2004 observers have been trained to identify skates to the genus and species level. In 2008 over 95% of all skates were identified at least to the genus level, and over 50% were identified to species. The most common species of skates identified by observers in groundfish fisheries are Bathyraja parmifera (Alaska skate), Raja binoculata (big skate), and Bathyraja aleutica (Aleutian skate). Species composition of reported skate catch generally reflects recent survey-derived biomass estimates, with B. parmifera dominating the catches in the Bering Sea and, to a lesser extent, in the Aleutian Islands region, and species of the genus Raja dominating catches in the Gulf of Alaska. A relatively high percentage of the skate catch on longline vessels is still reported at the family or genus level because of difficulties in the identification of skates not brought onboard the vessel. For the larger skate species, the proportion retained for processing has increased in recent years as the market price for skate product has increased. Although observed skate catch does not give a complete account of skate bycatch in the fisheries of the region, observer data provide critical information for the appropriate management of skate populations in Alaska.

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Horseshoe crabs (Limulus polyphemus) are valued by many stakeholders, including the commercial fishing industry, biomedical companies, and environmental interest groups. We designed a study to test the accuracy of the conversion factors that were used by NOAA Fisheries and state agencies to estimate horseshoe crab landings before mandatory reporting that began in 1998. Our results indicate that the NOAA Fisheries conversion factor consistently overestimates the weight of male horseshoe crabs, particularly those from New England populations. Because of the inaccuracy of this and other conversion factors, states are now mandated to report the number (not biomass) and sex of landed horseshoe crabs. However, accurate estimates of biomass are still necessary for use in prediction models that are being developed to better manage the horseshoe crab fishery. We recommend that managers use the conversion factors presented in this study to convert current landing data from numbers to biomass of harvested horseshoe crabs for future assessments.

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Groundfish fisheries in the southeast Bering Sea in Alaska have been constrained in recent years by management measures to protect the endangered Steller sea lion (Eumetopias jubatus). There is concern that the present commercial harvest may produce a localized depletion of groundfish that would affect the foraging success of Steller sea lions or other predators. A three-year field experiment was conducted to determine whether an intensive trawl fishery in the southeast Bering Sea created a localized depletion in the abundance of Pacific cod (Gadus macrocephalus). This experiment produced strongly negative results; no difference was found in the rate of seasonal change in Pacific cod abundance between stations within a regulatory no-trawl zone and stations in an immediately adjacent trawled area. Corollary studies showed that Pacific cod in the study area were highly mobile and indicated that the geographic scale of Pacific cod movement was larger than the spatial scale used as the basis for current no-trawl zones. The idea of localized depletion is strongly dependent on assumed spatial and temporal scales and contains an implicit assumption that there is a closed local population. The scale of movement of target organisms is critical in determining regional effects of fishery removals.

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A discussão jurídica versa acerca da proteção ou não dos dados clínicos e informações não divulgadas Data Package, obtidos através de pesquisas clinicas, a partir do desenvolvimento de um novo medicamento. È importante realizar-se uma investigação prévia para descobrir se o novo medicamento a ser comercializado, possui efeitos benéficos ou adversos, que possam afetar os seres humanos, garantindo assim a eficácia e a segurança de sua utilização. O dossiê contendo os dados clínicos é submetido à Agência Nacional de Vigilância Sanitária que, no uso de sua atribuição específica, e em função da avaliação do cumprimento de caráter jurídico-administrativo e técnico-científico relacionado com a eficácia, segurança e qualidade do medicamento conforme a Lei 6360/76 e o Decreto 79.094/77 determina o registro sanitário. A tese defendida pelas sociedades farmacêuticas de pesquisa é a de que seria vedado à ANVISA deferir registros de medicamentos genéricos e similares de mesmo princípio ativo, com base nas pesquisas clinicas realizada, enquanto vigente o período de exclusividade, com fundamento no artigo 5, inciso XXIX da Constituição Federal, artigos 39.1, 39.2, 39.3 do Acordo sobre Aspectos dos Direitos de Propriedade Intelectual Acordo TRIPS, artigo 195, XIV da Lei n 9.279/96 (Lei da Propriedade Industrial), artigo 421, 884, 885 e 886 do CC, artigo 37, caput, da CF e artigo 2, da Lei 9.784/99 e aplicação analógica da Lei 10.603/2002. A ANVISA ao permitir aos fabricantes dos medicamentos genéricos e similares a utilização do pacote de dados clínicos, fornecido pelo titular do medicamento de referencia, estaria promovendo a concorrência desleal e parasitária, ao permitir que as versões genéricas e similares, ingressem no mercado, sob custos de produção e comerciais substancialmente menores, do que os praticadas pelos medicamentos de referencia. Este argumento tem fulcro na norma do artigo 39.3 do Acordo TRIPS firmado entre os membros da Organização Mundial do Comércio OMC, em 1994, no qual o Brasil é signatário, e que se comprometeram a adotar providências no sentido de manter em sigilo e protegidos contra o uso comercial desleal os dados clínicos relativos à pesquisa clínica, necessários à aprovação da comercialização de produtos farmacêuticos. A divulgação, exploração ou a utilização dos dados clínicos, sem a autorização do respectivo titular, o qual demandou recursos materiais e humanos consideráveis e desde que estas informações tenham sido apresentadas a entidades governamentais como condição para aprovação da comercialização de um medicamento, devem ser protegidas. Os Estados membros da OMC e subscritores do acordo internacional devem assegurar que os concorrentes não tenham acesso às informações recebidas pelo ente estatal, que não as explorarem ou delas possam aferir indevidamente tanto direta quanto indiretamente de vantagens que as beneficiem do conhecimento técnico-cientifico, investimentos e esforços realizados pelo titular daquela pesquisa clínica. Dentro deste cenário, faz-se necessário que o Estado produza um marco regulatório capaz de prover uma segurança jurídica, que permita as sociedades farmacêuticas disponibilizar elevado investimento, viabilizando a realização de pesquisa clinica e introdução de novos medicamentos.

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Molecular markers based on mitochondrial DNA (mtDNA) are extensively used to study genetic relationships. mtDNA has been used in phylogenetic studies to understand the evolutionary history of species because it is maternally inherited and is not subject to genetic recombination (Gyllensten et al., 1991). The high mutation rate of mtDNA makes it a useful tool for differentiating between closely related species (Brown et al., 1979)—a tool that is especially important when significant variations occur between species, but not within species (Hill et al., 2001; Blair et al., 2006; Chow et al., 2006a).

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To estimate postrelease survival of white marlin (Tetrapturus albidus) caught incidentally in regular commercial pelagic longline fishing operations targeting swordfish and tunas, short-duration popup satellite archival tags (PSATs) were deployed on captured animals for periods of 5−43 days. Twenty (71.4%) of 28 tags transmitted data at the preprogrammed time, including one tag that separated from the fish shortly after release and was omitted from subsequent analyses. Transmitted data from 17 of 19 tags were consistent with survival of those animals for the duration of the tag deployment. Postrelease survival estimates ranged from 63.0% (assuming all nontransmitting tags were evidence of mortality) to 89.5% (excluding nontransmitting tags from the analysis). These results indicate that white marlin can survive the trauma resulting from interaction with pelagic longline gear, and indicate that current domestic and international management measures requiring the release of live white marlin from this fishery will reduce fishing mortality on the Atlantic-wide stock.

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The term “selectivity” refers to the relationship between the size (or age) of a fish and its vulnerability to a given kind of fishing gear. A selectivity schedule, along with other parameters, is normally estimated in the course of fitting a stock assessment model, and the estimated schedule can have a large effect on both the estimate of present stock abundance and the choice of an appropriate harvest rate. The form of the relationship is usually not known and not well determined by the data, and equally good model fits can often be obtained with different plausible specifications of selectivity. Choosing among the model fits and associated abundance estimates in this situation is problematic (Sigler, 1999; Sullivan et al., 19