Biblioteca Digital

A harmonização contábil é uma preocupação mundial em um ambiente de desenvolvimento e de globalização de economias, existindo esforços para torná-la viável. Os blocos econômicos procuram encontrar soluções para as diferenças existentes entre as normas contábeis. O presente trabalho é um estudo sobre a harmonização contábil em cinco Países da América do Sul e a necessidade de implementar dita harmonização. Inicialmente são apresentados os antecedentes dos dois blocos econômicos da América do Sul, o Mercosul e a Comunidade Andina; em seguida, são estudadas as características de ambos os blocos e seus objetivos. Posteriormente são analisados os marcos conceituais contábeis e algumas das principais semelhanças e divergências de critérios na contabilidade de cinco países: Argentina, Brasil, Colômbia, Peru e Venezuela. Na última parte, são feitas as considerações finais do trabalho, destacando-se a importância de se conseguir a harmonização contábil.; The harmonization of the accounting standards is a world preoccupation in a global economy. The preparers and users of the financial reports make efforts for achieving harmonization. Leaders of the accounting profession from most economic regions try to find solutions for the differences that exist among the accounting standards. This work is a study about the harmonization of the accounting standards in five South American countries and the necessity of achieving this harmonization. The origins of the two mega common markets from South America...

No escopo de organização econômica do mundo, a globalização conduziu a uma limitação do papel das instituições públicas com relação ao mercado, haja vista a repercussão do poder econômico do capital na tomada de decisões de política econômica interna: a estruturação mundial dos mercados somente se torna plausível por meio da institucionalização de direitos no espaço dos Estados nacionais. Desse modo, os direitos nacionais tendem a uniformizar e harmonizar a regulação dada ao capital: trata-se da homogeneização dos direitos, porquanto, tendo em vista as necessidades decorrentes de uma indefectível interdependência econômica, os Estados nacionais acabam por adotar, com mais ou menos independência e criatividade, as instituições necessárias ao desenvolvimento do capital. É isso que torna a vontade planetária homogênea, por meio da artificialidade jurídica que permite ao direito se libertar dos vínculos terrestres e tradições históricas, instituindo, por assim dizer, uma espacialidade própria do direito, a espacialidade jurídica. Deixa-se, assim, o antigo nomos, que vinculava o direito aos lugares, a uma histórica e específica determinação de uma comunidade, para ir-se em direção ao novo nomos...

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.; Geospatial data harmonization is becoming more and more important to increase interoperability of heterogeneous data derived from various sources in spatial data infrastructures. To address this harmonization issue we present the current status of data availability among different communities, languages, and administrative scales from regional to national and European levels. With a use case in forest data models in Europe, interoperability of burned area data derived from Europe and Valencia Community in Spain were tested and analyzed on the syntactic, schematic and semantic level. We suggest approaches for achieving a higher chance of data interoperability to guide forest domain experts in forest fire analysis. For testing syntactic interoperability, a common platform in the context of formats and web services was examined. We found that establishing OGC standard web services in a combination with GIS software applications that support various formats and web services can increase the chance of achieving syntactic interoperability between multiple geospatial data derived from different sources. For testing schematic and semantic interoperability...

In 2009, the CDC National Center for HIV/AIDS, Viral Hepatitis, STD, and TB Prevention (NCHHSTP) initiated the online, interactive NCHHSTP Atlas. The goal of the Atlas is to strengthen the capacity to monitor the diseases overseen by NCHHSTP and to illustrate demographic, spatial, and temporal variation in disease patterns. The Atlas includes HIV, AIDS, viral hepatitis, sexually transmitted disease, and tuberculosis surveillance data, and aims to provide a single point of access to meet the analytical and data dissemination needs of NCHHSTP. To accomplish this goal, an NCHHSTP-wide Data Harmonization Workgroup reviewed surveillance data collected by each division to harmonize the data across diseases, allowing one to query data and generate comparable maps and tables via the same user interface. Although we were not able to harmonize all data elements, data standardization is necessary and work continues toward that goal.

In 1992, Canada, Mexico and the U.S. entered into the North American Free Trade Agreement (NAFTA) whose goal was to increase trade in North America by uniting the three nations in a free trade zone. Through the reduction of tariffs, trade among the three countries has significantly increased in the last 17 years. However, a truly free market eludes the continent. Incongruent regulations have created technical barriers to trade for businesses trying to operate across borders. The regulation of food labels is a good example of this problem. America, Canada, and Mexico have three different and incompatible systems for regulating food, and any cross-border vendor must treble their allotted time, effort, and cost to ensure compliance. Any attempts to change this situation, however, will require more than a mere summit of the regulators from each country. While each country has a tripartite government creating statutes that are then administered by administrative agencies, the influences on policy making and procedures for changing regulation in each country actually vary widely. Though the countries may all benefit from harmonization of regulations, the countries will have to overcome cultural, historical and political obstacles to create beneficial economic policies. The challenges are many...

A recent National Research Council study found that: "Although there are many private and public databases that contain information potentially relevant to counter terrorism programs, they lack the necessary context definitions (i.e., metadata) and access tools to enable interoperation with other databases and the extraction of meaningful and timely information" [NRC02, p.304, emphasis added] That sentence succinctly describes the objectives of this project. Improved access and use of information are essential to better identify and anticipate threats, protect against and respond to threats, and enhance national and homeland security (NHS), as well as other national priority areas, such as Economic Prosperity and a Vibrant Civil Society (ECS) and Advances in Science and Engineering (ASE). This project focuses on the creation and contributions of a Laboratory for Information Globalization and Harmonization Technologies (LIGHT) with two interrelated goals: (1) Theory and Technologies: To research, design, develop, test, and implement theory and technologies for improving the reliability...

A recent National Research Council study found that: "Although there are many private and public databases that contain information potentially relevant to counter terrorism programs, they lack the necessary context definitions (i.e., metadata) and access tools to enable interoperation with other databases and the extraction of meaningful and timely information" [NRC02, p.304, emphasis added] That sentence succinctly describes the objectives of this project. Improved access and use of information are essential to better identify and anticipate threats, protect against and respond to threats, and enhance national and homeland security (NHS), as well as other national priority areas, such as Economic Prosperity and a Vibrant Civil Society (ECS) and Advances in Science and Engineering (ASE). This project focuses on the creation and contributions of a Laboratory for Information Globalization and Harmonization Technologies (LIGHT) with two interrelated goals: (1) Theory and Technologies: To research, design, develop, test, and implement theory and technologies for improving the reliability...

Confronté à un projet de traduction de manuels d’histoire du français à l’anglais, destinés aux écoles publiques anglophones au Québec, Michael Varga définit une méthode qui ne s’appuie pas sur les théories de traduction classiques reliées aux structures binaires, mais qui s’inspire plutôt du modèle de la narratologie (narrative theory) prôné par Mona Baker. Varga reconnaît la légitimité d’une pluralité de narrations en compétition entre elles qui se manifestent parmi les différents groupes socioculturels faisant partie d’une même société (le Québec). Il identifie des passages en provenance du texte d’origine qui mettent en relief des conflits reliés à l’accommodation culturelle. Il traite la façon dont ces conflits échouent à communiquer adéquatement des réalités culturelles appropriées, lesquelles seront en concert avec les normes et valeurs propres à la société québécoise. Il propose des traductions, apte au domaine pédagogique, qui désamorceront ces conflits et les accommoderont tout en respectant la pluralité des réalités culturelles en évidence dans la société québécoise.; Faced with the task of translating history textbooks from French to English for use in Québec’s English-language public school system...

The author uses a new database of EU product standards in the textiles, clothing, and footwear sectors to present the first empirical evidence that international standards harmonization is associated with increased partner country export variety. A 10 percentage point increase in the proportion of internationally harmonized standards is associated with a 0.2 percent increase in partner country export variety, whereas a 10 percent increase in the total number of standards is associated with a nearly 6 percent decrease in product variety. Although small, the harmonization elasticity is statistically significant, and proves highly robust to sample changes and instrumental variables estimation using instruments motivated by political economy considerations. Moreover, it is found to be around 50 percent higher for low income countries, which suggests that they may be particularly constrained in adapting products to meet multiple standards. Numerical simulations show that these findings are consistent with a heterogeneous firms model of trade in which harmonization is beneficial at the extensive margin provided that any increases in compliance costs are not too large.

In the globalizing economy, national policymakers are often forced to accept the challenge of financial integration. Faced with the potentially destabilizing effects of international financial markets, they have to strengthen financial regulation, importing international best practices and aligning domestic with foreign regulation, to avoid destabilizing phenomena of regulatory arbitrage. The authors explore the main features of the ongoing process of worldwide financial regulatory convergence and the role played by the global dissemination of financial standards and codes. They analyze the reasons behind the generalized acceptance of international best practices and the limits of the standards and codes approach to financial regulatory harmonization.

This regional profile presents the Doing Business indicators for economies in Organization for the Harmonization of Business Law in Africa (OHADA). It also shows the regional average, the best performance globally for each indicator and data for the following comparator regions: Common Market for Eastern and Southern Africa, East Asia and the Pacific, European Union, Latin America and Southern African Development Community. The data in this report are current as of June 1, 2013, except for the paying taxes indicators, which cover the period January to December 2012. Regional Doing Business reports capture differences in business regulations and their enforcement across countries in a single region. They provide data on the ease of doing business, rank each location, and recommend reforms to improve performance in each of the indicator areas. The report sheds light on how easy or difficult it is for a local entrepreneur to open and run a small to medium-size business when complying with relevant regulations. It measures and tracks changes in regulations affecting 11 areas in the life cycle of a business: starting a business...

The EU thematic strategy for soil protection recognizes that soil degradation through erosion, soil organic matter decline, compaction, salinization and landslides occurs in specific areas, and that these areas must be identified in an unequivocal way. Currently, there are various risk assessment methodologies (RAMs) and the question has risen to what extent these RAMs yield similar outcome and, if not, whether the outcome can be harmonized, i.e. whether the results of the various RAMs can be made compatible or comparable. In this study i) the current status of RAMs for erosion, soil organic matter decline, compaction, salinization and landslides in Europe (EU27) is reviewed, and ii) the need and the options for harmonization are assessed. The ¿need for harmonization¿ was defined as the likelihood of achieving different outcomes when using different RAMs, whereas the options for harmonization refer to the efforts that are required to harmonize soil RAMs. The current status of RAMSs in EU-27 was assessed on the basis of questionnaires, which were sent out to soil specialists and policy officers in all Member States. We received more than 100 (response rate >50%) completed questionnaires. It turned out that many of the so called RAMs are still incomplete; they are ¿process (or threat) quantifications¿ rather than methodologies that assess the risk of a soil threat. Moreover...

BACKGROUND Vast sample sizes are often essential in the quest to disentangle the complex interplay of the genetic, lifestyle, environmental and social factors that determine the aetiology and progression of chronic diseases. The pooling of information between studies is therefore of central importance to contemporary bioscience. However, there are many technical, ethico-legal and scientific challenges to be overcome if an effective, valid, pooled analysis is to be achieved. Perhaps most critically, any data that are to be analysed in this way must be adequately ‘harmonized’. This implies that the collection and recording of information and data must be done in a manner that is sufficiently similar in the different studies to allow valid synthesis to take place. METHODS This conceptual article describes the origins, purpose and scientific foundations of the DataSHaPER (DataSchema and Harmonization Platform for Epidemiological Research; http://www.datashaper.org), which has been created by a multidisciplinary consortium of experts that was pulled together and coordinated by three international organizations: P3G (Public Population Project in Genomics), PHOEBE (Promoting Harmonization of Epidemiological Biobanks in Europe) and CPT (Canadian Partnership for Tomorrow Project). RESULTS The DataSHaPER provides a flexible...

As free trade areas have proliferated and statutory tariffs have been dramatically reduced in recent decades, non-tariff barriers (NTBs) to international trade have risen in importance. Destination-specific product standards are one of the major types of NTBs as they impose additional costs on exporters and increase the time required to bring a product to market. This paper examines the response of U.S. manufacturing firms to a reduction of this NTB by looking at the harmonization of European product standards to international norms in the electronics sector. Using a highly detailed dataset that links U.S. international trade transactions to U.S. firms and a new industry-level database of EU product standards, the author finds that harmonization increases U.S. exports to the EU and that this increase is due to more U.S. firms entering the EU market the extensive margin of trade. New entrants to the EU region are drawn mainly from the most productive set of firms already exporting to developing markets before harmonization -the extensive margin of trade composition. These firms are characterized by being smaller and less productive than the firms that were already exporting to the EU before harmonization. Furthermore...

Recent years have seen a surge in economic integration agreements (EIAs) and the development of non-tariff measures (NTMs). As a consequence, a growing number of EIAs include provisions on NTMs. However, little attention has been given in the literature to the effects of NTM liberalization in the context of EIAs. In this paper, we focus on provisions for technical regulations and analyze whether the North-South harmonization of technical barriers affects international trade. Using a gravity equation, it tests whether, as a result of the deep integration associated with standards provisions included in the EIA, the Southern partners' trade expands with the North, but at the expense of their trade with non-bloc Southern partners. Empirical results provide strong support for this conjecture. Moreover, harmonization on the basis of regional standards negatively impacts the exports of developing countries to the North.

The convergence of three distinct but interconnected trends - unrelenting globalization, growing worldwide electronic connectivity, and increasing knowledge intensity of economic activity - is creating powerful new opportunities and challenges for global politics. This rapidly changing environment has information demands that surpass existing capabilities for information access, interpretation, and overall use, thus hindering our abilities to address emergent and complex global challenges, such as terrorism and other security threats. This reality has serious implications for two diverse domains of scholarship: international relations (IR) in political science and information technology (IT). Unless IT advances remain "one step ahead" of emergent realities and complexities, strategies for better understanding and responding to critical global challenges will be severely impeded. For example, more so now than ever, the U.S. Office of Counter-Terrorism and the newly-created Office of Homeland Security rely on intelligence information from all over the world to develop strategic responses to security threats. However...

This master’s project adds to the body of knowledge on the status of auditing and accreditation in carbon accounting. It addresses three questions regarding greenhouse gas (GHG) reporting (carbon accounting) and auditing: (1) What is the current status of GHG auditing globally?, (2) What are some of the key challenges in auditing?, and (3) Is there an expressed need for greater harmonization, and if so, what are the main obstacles to harmonization and how can they be overcome? To answer these questions two separate surveys were deployed, one to auditors who conduct the review of GHG assertions and a second to accreditation bodies who oversee the quality of work performed by the auditors. Survey results support existing research which suggests that certification standards for sustainability reporting are increasingly being promulgated and adopted by organizations across the world. Certification standards frequently require that an organization undergo an audit. The results of these surveys show an increase in demand for the services of audit bodies and a growth in the development of accreditation programs to oversee the competence and impartiality of the audit bodies. Results also show that there are challenges associated with this growth. The key challenge cited by audit bodies is complying with the multitude of GHG reporting requirements as well as multiple accreditation requirements. One audit body may be required to understand and apply many GHG auditing standards and may also be required to maintain a different accreditation for each standard. Accreditation bodies expressed (1) the need for greater harmonization and (2) the importance of training on GHG reporting and auditing. Recommendations on how to facilitate this harmonization include increased dialog on this subject within existing international forums; training...

Este trabalho investiga o impacto esperado no lucro reportado pelas empresas a partir da harmonização internacional da contabilidade brasileira determinada pela Nova Lei das S/As (Lei 11.638/07). Tomam-se como proxy os ajustes BRGAAP/USGAAP aos resultados das emissoras brasileiras de ADRs na NYSE. Partindo do "Índice de Conservadorismo" de Gray (1980, 1988), que faz prever lucros menores (conservadorismo) apurados pelas normas brasileiras em relação às americanas, este trabalho investiga inconsistências encontradas em outro estudo, e discrimina o impacto das diferenças de normas em ajustes ao lucro, aplicando o "Índice de Comparabilidade Parcial" (Weetman et al., 1998) às empresas¹ que publicaram no Formulário 20-F da SEC a Tabela de Reconciliação do Lucro entre 2001-2006. Confirmou-se o conservadorismo da contabilidade brasileira, com índice de 0,91 no subperíodo 2003-2006, prevendo-se, assim, que a harmonização internacional conduza a um aumento de 9,5% nos lucros reportados pelas empresas brasileiras. Entre os ajustes com impactos mais relevantes, destacam-se: Correção Monetária, Ágio na Combinação de Negócios, Instrumentos Financeiros e Reavaliação de Ativos. O estudo pretende contribuir para incrementar o entendimento dos impactos futuros da harmonização ora iniciada e em fase de regulação.; This study a estimates expected impacts on Brazilian companies' reported profits...

Several papers which support the area of harmonization of multiple models have recently been proposed. In order to offer a clear and general view of the proposals described in these papers, it is important to carry out an analysis of them. An analysis which seeks to identify, classify, and connect the knowledge concerning the harmonization of models described in these proposals has therefore been carried out in this paper. This analysis is based on the four basic operations of set theory, and has permitted us to establish a definition of and the relationship between the techniques, methods, and concepts discovered in harmonization of models. Certain special considerations and conjectures which should be taken into account when implementing these methods and techniques are also described.

The Southern African Development Community (SADC) aims to harmonize mineral policies and regulatory regimes in the minerals sector. This paper provides a review of the progress made towards harmonization of mineral regimes in the region. It singles out only the mining fiscal environment, as this is normally one of the key issues of interest to potential investors as well as the host state. Indications are that the region is slowly progressing towards a more harmonized approach, and there is evidence that the 'race to the bottom' has been prevented, which is the basis for an integrated mineral sector that the region aspires to.