Chartered Trawling on the Brazilian Slope

Commercial trawling on the Atlantic slope areas off Brazil intensified in the late 1990’s owing to the expansion of coastal trawling areas and the operations of a chartered foreign fleet. Between 2000 and 2003, 59 fishing trips conducted by 10 chartered trawlers were intensely monitored by observers and satellite vessel monitoring systems, totaling 9,069 tows and 30,085.2 trawling hours. Fishing operations occurred in northern, northeastern, southeastern, and southern sectors of the Brazilian coast in 60–1,173 m depths. Total retained and processed catch were 8,074.6 t and 6,479.8 t, respectively. Argentine hake, Merluccius hubbsi; and Argentine shortfin squid, Illex argentinus, were the primary species taken contributing to 41.1% and 28.6% of the overall catch, respectively. The silver John dory, Zenopsis conchifera; monkfish, Lophius gastrophysus; Brazilian codling, Urophycis mystacea; and the black grouper, Epinephelus nigritus, composed 23% of total processed catch, and the remaining 7.2% was composed of deep-sea shrimps (family Aristeidae) and other teleosts and elasmobranches. The occupation of slope areas included an early exploratory phase, followed by directed phases of the upper slope (300–500 m), aiming principally at the Argentine hake, and the lower slope (>700 m), targeting valuable concentrations of deep-sea aristeid shrimps. The role of chartering for slope trawling development was critically addressed. We conclude that chartered vessels were efficient explorers and were particularly important in areas not available to the technologically limited national fleet. Because the charters were market-oriented and had elevated profit demands, however, those vessels quickly turned from exploration to exploitation and competed with national trawlers in shallower areas and produced significant impacts on Brazil’s modest deep-sea resources.

Accountants' ethical sensitivity

O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity.

Guide des bonnes pratiques en matière de gouvernance et « Sustainability framework » : l’orientation de l’International Federation of Accountants vers un « capitalisme stakeholder »

Au premier trimestre 2009, le normalisateur mondial de la profession comptable (International Federation of Accountants) a publié deux documents destinés à apporter une aide aux professionnels de la comptabilité et de la finance sur leur prise en compte du développement durable et des parties prenantes d’une entreprise. En premier lieu, l’International Federation of Accountants propose un cadre d’analyse durable. Outil destiné aux comptables et financiers, il vise à faire de ces derniers un maillon essentiel du développement de nouvelles pratiques favorisant une performance économique, sociale et environnementale des entreprises. En second lieu, l’International Federation of Accountants vient de diffuser un guide international des bonnes pratiques en matière de gouvernance d’entreprise complétant les codes de gouvernance existant et ayant pour objectif d’inscrire les entreprises dans une approche stakeholder. A l’heure où la crise financière se fait ressentir et où la finance se trouve décriée pour s’être focalisée sur la valeur actionnariale, la position de l’International Federation of Accountants est révélatrice d’un changement de paradigme non sans conséquence pour la comptabilité, la finance et le droit.

Sustainable land management and development: the role of the chartered surveyor

Despite the growing intensity of the debate about environmental management, it is only recently that rural practice surveyors have become aware of its significance and potential. Consequently, few surveyors are yet in a position to offer professional advice, despite evidence from the RICS's client needs survey that nearly half of all existing clients require more advice on environmental matters. As a prerequisite to becoming involved in environmental management, it is clear that chartered surveyors have to develop new skills alongside new perceptions of their work. Rather than being conterminous, however, the alignment of these attributes reflects a fundamental tension. This is focused on the dichotomy between the strategic construction of the environment as a basis for realigning corporate policy and the more limited evocation of environmentalism as potential new business. This paper seeks to explore the nature and policy context of sustainable development, in the process examining its significance for rural chartered surveyors. In doing so, the paper will seek to contrast the essentially anthropocentric utilitarianism of surveyors' current attitudes with the radical agenda inferred by a more ecocentric, sustainable development approach to professional management and advice. The paper will conclude with a discussion about how far the principles of sustainable development can be incorporated into the management of surveying businesses, and what this implies for the future of the rural practice chartered surveyor as land manager.