A inter-relação dos trabalhos realizados pela Secretaria de Controle Interno da Câmara dos Deputados com os componentes da metodologia utilizada pelo Committee of Sponsoring Organizations (COSO)

Oferece uma visão de como a Secretaria de Controle Interno (Secin) da Câmara dos Deputados tem atuado em conformidade com a sua missão e com o instrumental fornecido pelo Committee of Sponsoring Organizations of the Treadway Commission (Coso).

Morals in business organizations: an approach based on strategic value and strength for business management

[EN] In the last decades, the topic of business ethics has attracted great interest at the academic and professional levels. Nowadays business ethics is being increasingly implemented as a necessary discipline in universities’ study plans on business management. Moreover, its importance is also evident according to the worldwide increase of organizations and/or institutions that have implemented ethics systems. However, some approaches thoroughly do not consider the importance and the need of an ethical behaviour and are still guiding the actions and the way of thinking of many academics and professionals led to consider that the only responsibility of business is limited just to profit maximization.

Fishermen cooperatives in the Green Revolution Programme

The aim of this study was to examine areas in which fishermen cooperatives can become involved and then suggest operational guidelines in order to increase fishermen income and also to make the Green Revolution Programme a success through increased production of fish. The paper enumerated different areas in which fishermen cooperatives can participate. These include: thrift and credits, thrift and savings, consumers and building cooperative societies. It is the belief of the author that the expansion of fishermen cooperatives into the areas mentioned in this paper can enable members to process and market their products more economically, buy supplies and equipment in large quantities and obtain lower cost credit

An appraisal of the current status of the fisheries of Eleiyele Reservoir by its fisheries cooperatives

In a study undertaken to evaluate the status of the fisheries of Eleiyele Reservoir (Nigeria) between 1995 and 1997, thermal stratification was observed to breakdown between December and March. Of the physico-chemical variables, transparency was positively correlated (p<0.05) with primary productivity, conductivity and dissolved oxygen concentration. Primary productivity ranged between 0.38mgC/m super(2)/d and 3.OmgC/ m super(2)/d, being lowest in April. BOD values ranged between 1.3mg-2.2mgO/l indicative of clean unpolluted water. Nine fish species belonging to the families Cichlidae, Centropomidae and Mochokidae were identified. Cichlids were the most abundant with Hemichromis species being predominant. Fishing was only carried out in the reservoir during the dry season months of November to April. Fish landing data for the reservoir, obtained from the Fisheries Division of the Ministry of Agriculture and Natural resources, Oyo State, in conjunction with comparative data from the Cooperative fishermen was low. It demonstrated a decreasing trend from January to April and during the period between 1985 and 1996, when compared with data collected in 1985 and 1986 from a previous similar study. Reasons for the low fish yield from the reservoir are discussed and compared with other Nigerian reservoirs

Community-based organizations on Lake Victoria: a lesson from the Tweyambe Fishing Enterprise in Muleba District, Kagera Region, Tanzania

This paper is aimed at government, non-government organizations, intergovernmental organizations and the general public as they work toward the development of their individual strategies and action plans. It has been recognized that community-based organizations have a particular relevance to the pursuit of sustainable resource management and may well contribute to the foundations of self-sustenance. Women on Lake Victoria, Tanzania presently face great challenges within the fishery. These include the lack of capital, interference by men, theft of fishing gear, time constraints and socio-cultural problems. In recent years, the fish trading and marketing sectors of the fishery, which have traditionally been dominated by women, have seen large incursions by male entrepreneurs. This move has endangered the role of women within the fishery. This paper focuses on the Tweyambe Fishing Enterprise (TFE), a well-known women's group based in Kasheno village in the Muleba District of Kagera Region in northwestern Tanzania. Inhabitants from the Haya ethnic group who make up some 95% of the population of Kagera Region dominate this village. The TFE has a series of initiatives aimed towards ecologically sound self-development

Non-governmental organizations and multi-sited marine conservation science: A case study

Non-governmental organizations (NGOs) are now major players in the realm of environmental conservation. While many environmental NGOs started as national organizations focused around single-species protection, governmental advocacy, and preservation of wilderness, the largest now produce applied conservation science and work with national and international stakeholders to develop conservation solutions that work in tandem with local aspirations. Marine managed areas (MMAs) are increasingly being used as a tool to manage anthropogenic stressors on marine resources and protect marine biodiversity. However, the science of MMA is far from complete. Conservation International (CI) is concluding a 5 year, $12.5 million dollar Marine Management Area Science (MMAS) initiative. There are 45 scientific projects recently completed, with four main “nodes” of research and conservation work: Panama, Fiji, Brazil, and Belize. Research projects have included MMA ecological monitoring, socioeconomic monitoring, cultural roles monitoring, economic valuation studies, and others. MMAS has the goals of conducting marine management area research, building local capacity, and using the results of the research to promote marine conservation policy outcomes at project sites. How science is translated into policy action is a major area of interest for science and technology scholars (Cash and Clark 2001; Haas 2004; Jasanoff et al. 2002). For science to move policy there must be work across “boundaries” (Jasanoff 1987). Boundaries are defined as the “socially constructed and negotiated borders between science and policy, between disciplines, across nations, and across multiple levels” (Cash et al. 2001). Working across the science-policy boundary requires boundary organizations (Guston 1999) with accountability to both sides of the boundary, among other attributes. (Guston 1999; Clark et al. 2002). This paper provides a unique case study illustrating how there are clear advantages to collaborative science. Through the MMAS initiative, CI built accountability into both sides of the science-policy boundary primarily through having scientific projects fed through strong in-country partners and being folded into the work of ongoing conservation processes. This collaborative, boundary-spanning approach led to many advantages, including cost sharing, increased local responsiveness and input, better local capacity building, and laying a foundation for future conservation outcomes. As such, MMAS can provide strong lessons for other organizations planning to get involved in multi-site conservation science. (PDF contains 3 pages)

A implantação da Coleta Seletiva Solidária em uma empresa pública de administração indireta de caldeiraria pesada do estado do Rio de Janeiro.

A crescente geração de resíduos e desperdício das repartições públicas, os custos de seu manejo e a necessidade de inclusão social dos catadores foram os propulsores para o modelo de Gerenciamento de Resíduos Sólidos Recicláveis (MGRSR) desenvolvido, visando à implementação da Coleta Seletiva Solidária em empresas e indústrias públicas. As perguntas que nortearam o desenvolvimento deste trabalho foram: Como o programa de coleta seletiva solidária impacta a gestão de uma empresa? Há dificuldades para o cumprimento do Decreto 5940/06? O MGRSR teve como base o modelo do PDCA (NBR 14001:2004), o Manual de Gerenciamento de Resíduos da FIRJAN, além dos requisitos legais que regulamentam o Gerenciamento de Resíduos e a Coleta Seletiva Solidária no Brasil. Foi adotado, como metodologia, o Estudo de caso em uma fábrica pública de Caldeiraria Pesada, por suas características de produção e grande geração de sucatas metálicas e o uso de mapas conceituais, desenvolvidos por meio da ferramenta IHMC Cmap Tools v.05.04.01. Os principais resultados da aplicação do modelo foram: elaboração de procedimentos internos; otimização da segregação dos resíduos com diminuição do percentual de resíduos perigosos gerados e aumento da taxa de reciclagem; sensibilização ambiental e a formalização de termos de doação com cooperativas/associações no período de 2009 a 2011. Porém, foram entraves: a ausência de área adequada ao armazenamento e triagem dos resíduos, de um sistema adequado de logística, de licenças dos galpões das cooperativas, a resistência à doação dos recicláveis, uma vez que a renda obtida com a sua venda estimada em R$300 mil reais/ano, deixaria de compor o orçamento da empresa e o fato do pesquisador ser também um dos atores no processo de implantação do programa. Recomendações foram feitas em análise crítica ao modelo sugerido: incluir na fase de planejamento a elaboração de projetos socioambientais às Cooperativas e a aprovação de verba específica para o Programa de Coleta Seletiva Solidária; criar programa de redução de resíduos; criar relatório para ser enviado ao Comitê Interministerial de Inclusão Social dos Catadores de Materiais Recicláveis e ao INEA/Gerência de Educação Ambiental com as sugestões de alteração do Decreto n 5940/06 e dos relatórios semestrais; e verificar a possibilidade de replicação do modelo MGRSR em outras organizações. Na conclusão, identificou-se que o MGRSR foi aplicável à empresa objeto de estudo e que o Programa de Coleta Seletiva Solidária permite sensibilização ambiental dos atores sociais envolvidos; inclusão social, melhoria da imagem da empresa, redução de resíduos gerados e desperdícios traduzidos em economia a médio e longo prazo, melhoria das articulações entre as diversas organizações públicas; aumento de trabalho e renda com melhoria das condições de saúde e trabalho do catador.