Suchergebnisse

AutossustentabilidadeSuporte à Biosfera -- Objetivos e PadrÃæes do Projeto -- CapÃƯtulo 6. Paisagens e Ecossistemas Semiculturais -- CulturalizaÃão de Paisagens -- Exemplos de Paisagens Semiculturais -- SeleÃão de Objetivos Semiculturais para RestauraÃão -- PARTE III. Como Restauramos -- CapÃƯtulo 7. Referîncias Ecológicas -- Conceito de Referîncia -- Tipos de Ecossistema de Referîncia -- Etapas na PreparaÃão do Modelo de Referîncia -- Referîncias Temporais -- Referîncias na RestauraÃão de Paisagem -- Trajetórias

Com a adoção do regime contábil de competência como base do registro contábil na Contabilidade Aplicada ao Setor Público de diversos países, os governos precisam decidir entre manter o regime de caixa para elaboração dos documentos orçamentários ou ampliar o espectro da mudança também para o campo da geração do orçamento público. O assunto tem sido estudado, especialmente, por governos nacionais e organismos internacionais de forma a verificar a adequação do caminho percorrido por estes países. O presente artigo tem como objetivo iniciar uma discussão importante para o Brasil, em face da futura edição de uma nova lei de finanças públicas e abre caminho para a realização de novos estudos que aprofundem a discussão aqui iniciada. Para isso, foram utilizadas, como fonte dos dados, as pesquisas internacionais realizadas sobre o orçamento de competência, bem como alguns documentos governamentais dos países que adotaram o orçamento por regime de competência. A partir da coleta desses documentos na internet, realizando análise de conteúdo, foi possível identificar as diferenças entre os regimes existentes, bem como vantagens e desvantagens do orçamento por competência. Notadamente, foram identificadas diferenças quanto ao registro de valores referentes a despesas não financeiras (por exemplo, a depreciação), reconhecimento de passivos durante sua geração, ao invés de no momento de seu pagamento. A comparação entre os países que mantiveram o orçamento em caixa depois da adoção da competência com os países que fizeram a adoção da competência para orçamento e contabilidade é importante para verificar até que ponto é fundamental que o mesmo regime seja utilizado para os dois sistemas. ; With the adoption of accrual accounting as the basis for accounting records applied to accounting in the public sector of many countries, governments have to decide between keeping a cash basis for the preparation of budget documents and broadening the spectrum of change to include the field of public budget generation. This subject has been studied particularly by national governments and international organizations to verify the appropriateness of the paths taken by these countries. This article aims to initiate an important discussion for Brazil regarding the future passing of laws on public finances and paves the way for additional studies that expound on the discussion on accrual budgeting. International studies conducted on accrual budgeting together with government documents of the countries that have adopted the practice have been used as data sources. Based on the compilation of these documents from the Internet, content analysis was conducted, making it possible to identify differences between existing regimes and to identify advantages and disadvantages of accrual budgeting. Notably, differences were identified in terms of recorded amounts related to non-financial expenditure (e.g., depreciation) and recognition of liabilities during their generation rather than at the time of their payment. It is important to compare countries that use cash-based budgeting after the adoption of the accrual basis of accounting with countries that have adopted accrual budgeting and accounting to ascertain to what extent the same regime should be used for accounting and budgeting.

This article will provide an answer to a question: how to understand international relations as a discipline independent and autonomous from the study of history, demography, international law and other disciplines. Starting from the disciplinary need to understand the evolution of the modern state system, the discipline consolidated itself by creating a subject-matter solidified by a distinct set of theories, techniques and methods. This article will, therefore, reflect on international relations, its subject-matter, theories and methods. Adapted from the source document.

This article focuses on the normative implications International Relations Theories have on reality. The objective is to produce inferences about the impacts these theories could provoke on states' behavior. Firstly, this article shows the divide between two set of theories. Some conceive the possibility that a group of states renounces the use of violence among each other. Other perspective consider that the very essence of international relations is the state of war amongst everyone, which makes perpetual peace unachievable. Secondly, this study presents the analytical and prescriptive differences between the theories that reckon the possibility of peace. Adapted from the source document.

The author discusses the progressive transformation of the cyberspace into one more battleground for international conflicts. The article begins with an analysis of the concept of cyber war, and a discussion about the difficulties of establishing a rigorous conceptualisation within the framework of the Law of Armed Conflict/International Humanitarian Law. Then, the capabilities and vulnerabilities of great powers are also object of analysis, and the complex role of non-state actors in cyber conflicts. The article ends with a discussion about the difficulty of assessing the economic impact of cyber attacks. Adapted from the source document.

Local economic and social development and city-to-city cooperation are gaining international visibility. This handbook address three main questions: What are the challenges related to the world of work that cities and their citizens are currently facing? How can cities, local governments and their partners learn from each other's good practices within a South-South cooperation framework? How can they address the challenges of the world of work together with government and the social partners?