Página 1 dos resultados de 1629 itens digitais encontrados em 0.005 segundos
- Biblioteca Digitais de Teses e Dissertações da USP
- Universidade Nova de Lisboa
- Association of Schools of Public Health
- Harvard University
- MIT - Massachusetts Institute of Technology
- Université de Montréal
- World Bank, Washington, DC
- Publications Office of the European Union
- Oxford University Press
- Banco Mundial
- Universidade Duke
- Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
- Journal of the Southern African Institute of Mining and Metallurgy
- Mais Publicadores...
Harmonização contábil em cinco países da América do Sul.; The harmonization of the accounting standards in five countries from South América.
Fonte: Biblioteca Digitais de Teses e Dissertações da USP
Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado
Formato: application/pdf
Publicado em 10/10/2001
PT
Relevância na Pesquisa
37.28%
#accounting framework#accounting standards#harmonização contábil#harmonization of the accounting standards#marco conceitual contábil#normas de contabilidade
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...
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Direito homogêneo: harmonização, uniformização e ambivalência do direito nacional; Homogeneous law: harmonization, uniformization and ambivalence of national law.
Fonte: Biblioteca Digitais de Teses e Dissertações da USP
Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado
Formato: application/pdf
Publicado em 14/06/2010
PT
Relevância na Pesquisa
36.91%
#Economic interconnection#Filosofia do direito#Global governance#Government nets#Heterarchy#Hierarchy#Homogeneous law#Institutional convergence.#Legal ambivalence#Legal harmonization#Legal interconnection
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...
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Geospatial data harmonization from regional level to european level: a usa case in forest fire data
Fonte: Universidade Nova de Lisboa
Publicador: Universidade Nova de Lisboa
Tipo: Dissertação de Mestrado
Publicado em 04/03/2010
ENG
Relevância na Pesquisa
37.05%
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...
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Data Harmonization Process for Creating the National Center for HIV/AIDS, Viral Hepatitis, STD, and TB Prevention Atlas
Fonte: Association of Schools of Public Health
Publicador: Association of Schools of Public Health
Tipo: Artigo de Revista Científica
Publicado em //2014
EN
Relevância na Pesquisa
36.91%
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.
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Food Labels, NAFTA, and Harmonization: A Maze of Regulation in North America
Fonte: Harvard University
Publicador: Harvard University
Tipo: Paper (for course/seminar/workshop)
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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...
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Improving National and Homeland Security through a proposed Laboratory for nformation Globalization and Harmonization Technologies (LIGHT)
Fonte: MIT - Massachusetts Institute of Technology
Publicador: MIT - Massachusetts Institute of Technology
Tipo: Trabalho em Andamento
Formato: 486982 bytes; application/pdf
EN_US
Relevância na Pesquisa
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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...
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Improving National and Homeland Security through a proposed Laboratory for Information Globalization and Harmonization Technologies (LIGHT)
Fonte: MIT - Massachusetts Institute of Technology
Publicador: MIT - Massachusetts Institute of Technology
Tipo: Trabalho em Andamento
Formato: 486983 bytes; application/pdf
EN_US
Relevância na Pesquisa
36.91%
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...
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Towards an ethic of cultural harmonization : translating history textbooks in the province of Québec
Fonte: Université de Montréal
Publicador: Université de Montréal
Tipo: Thèse ou Mémoire numérique / Electronic Thesis or Dissertation
EN
Relevância na Pesquisa
36.91%
#Éthique de traduction#Pluralité culturelle#Histoire et éducation à la citoyenneté#Structure binaire#Narratologie#Accommodement culturel#Nativization#Foreignization#Traducteur-rédacteur#Translation ethic#Cultural plurality
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...
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Product Standards, Harmonization, and Trade : Evidence from the Extensive Margin
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Relevância na Pesquisa
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#CDI#DIO#ECONOMIC DEVELOPMENT#HARMONIZATION#ID#INTERNATIONAL BANK#INTERNATIONAL STANDARDS#IP#JA#MT#RCD
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.
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Financial Regulatory Harmonization and the Globalization of Finance
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
36.91%
#ACCOUNTING STANDARDS#ACTIONS#ACTS#ASSET MANAGEMENT#ASSET MANAGEMENT COMPANIES#AUTHORITY#BANK LIABILITIES#CAPITAL FLOWS#CAPITAL MARKETS#CAPITAL MOBILITY#CAPITAL MOVEMENTS
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.
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Doing Business 2014 Regional Profile : Organization for the Harmonization of Business Law in Africa
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
36.91%
#ACCESS TO SERVICES#ACCOUNTING#ADMINISTRATIVE COSTS#BANK LOAN#BANKRUPTCY#BANKRUPTCY LAWS#BORROWER#BUSINESS ENVIRONMENT#BUSINESS INDICATOR#BUSINESS INDICATORS#BUSINESS LAW
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...
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Risk Assessment Methodologies of Soil Threats in Europe : Status and options for harmonization for risks by erosion, compaction, salinization, organic matter decline and landslides
Fonte: Publications Office of the European Union
Publicador: Publications Office of the European Union
Tipo: EUR - Scientific and Technical Research Reports
Formato: Printed
ENG
Relevância na Pesquisa
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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...
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Quality, quantity and harmony: The DataSHaPER approach to integrating data across bioclinical studies
Fonte: Oxford University Press
Publicador: Oxford University Press
Tipo: Artigo de Revista Científica
Publicado em //2010
EN
Relevância na Pesquisa
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#Data synthesis#data quality#data pooling#harmonization#meta-analysis#DataSHaPER#prospective harmonization#retrospective harmonization
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...
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International Harmonization of Product Standards and Firm Heterogeneity in International Trade
Fonte: Banco Mundial
Publicador: Banco Mundial
Tipo: Publications & Research :: Policy Research Working Paper
ENGLISH
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37.32%
#ACCESS TO PRODUCT#ACCOUNTING#ADMINISTRATIVE RECORDS#ARTICLES#BIBLIOGRAPHIC DATABASE#BINDING#BINDINGS#BROADCAST#CATALOG#CLASSIFICATION#CLUSTERING
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...
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North-South Standards Harmonization and International Trade
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
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#AD VALOREM#AGGREGATE TRADE#AGRICULTURAL PRODUCTS#AGRICULTURAL TRADE#BARRIERS TO TRADE#BILATERAL FLOWS#BILATERAL IMPORTS#BILATERAL TRADE#BILATERAL TRADE FLOWS#BLOC IMPORTS#BLOC TARIFFS
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.
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Laboratory for Information Globalization and Harmonization
Fonte: MIT - Massachusetts Institute of Technology
Publicador: MIT - Massachusetts Institute of Technology
Formato: 866400 bytes; application/pdf
EN_US
Relevância na Pesquisa
36.91%
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...
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Auditing and Accreditation in Carbon Accounting - A Current Assessment and Recommendations for Harmonization
Fonte: Universidade Duke
Publicador: Universidade Duke
Tipo: Masters' project
Publicado em 27/04/2012
EN_US
Relevância na Pesquisa
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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...
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Impactos esperados da harmonização internacional no lucro das empresas brasileiras, na proxy dos ajustes BRGAAP/USGAAP reportados pelas emissoras de ADRs na NYSE: the proxy adjustments BRGAAP/USGAAP reported by ADRs issuers on NYSE; Expected impacts of the international harmonization on brazilian enterprises' profit
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion;
Formato: application/pdf
Publicado em 01/08/2009
POR
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#Contabilidade Internacional#harmonização contábil#BRGAAp#USGAAP#índice de conservadorismo#índice de comparabilidade#Nova Lei das SAs#International Accounting#accounting harmonization#BRGAAP#USGAAP
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...
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IDENTIFYING METHODS AND TECHNIQUES FOR THE HARMONIZATION OF MULTIPLE PROCESS REFERENCE MODELS
Fonte: DYNA
Publicador: DYNA
Tipo: Artigo de Revista Científica
Formato: text/html
Publicado em 01/04/2012
EN
Relevância na Pesquisa
37.15%
#Harmonization#methods#techniques#multi-model#integration#mapping#comparison#homogenization#synergy#correspondence#complement
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.
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Mining fiscal environment in the SADC: status after harmonization attempts
Fonte: Journal of the Southern African Institute of Mining and Metallurgy
Publicador: Journal of the Southern African Institute of Mining and Metallurgy
Tipo: Artigo de Revista Científica
Formato: text/html
Publicado em 01/07/2011
EN
Relevância na Pesquisa
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#Harmonization#regional integration#competitive investment framework#benchmarking#fiscal environment
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.
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