Suchergebnisse

Resenha da obra LEONG, Susan; LEE, Terence. Global internet governance: influences from Malaysia and Singapore. Singapore: Palgrave Macmillan, 2021.

The Arctic is saturated with nuclear facilities bringing both benefits for regional economic and social development and risks of nuclear and radiological accidents and concerns about radioactive wastes. There is every reason to expect the Arctic will remain a nuclearized region during the foreseeable future. This makes it important to direct attention to issues of nuclear safety and security in the region. We identify several clusters of these issues in the Arctic, including the challenges of potential nuclear accidents, the handling of spent nuclear fuel and radioactive waste, the cleanup of radiological contaminants, and concerns about nuclear security. An analysis of international conventions and voluntary codes of conduct shows that they are applicable to Arctic nuclear safety and security, but only in general terms. This suggests a need for an Arctic-specific agreement on nuclear and radiological safety, emergency preparedness and response, and cleanup of radiological contaminants. The outbreak of military hostilities in Ukraine in February 2022 has disrupted normal procedures for addressing issues of common concern in the Arctic. But the need for co-operation regarding matters like nuclear safety and security will not go away. Assuming it is possible to devise "necessary modalities" for restarting the work of the Arctic Council following the acute phase of the Ukraine crisis, an Arctic-specific agreement on nuclear safety and security could be developed under the auspices of the Arctic Council, which already has taken an interest in nuclear safety through the activities of its Working Group on Emergency Prevention, Preparedness and Response. Once such an agreement is in place, it will become important to consider the infrastructure needed to ensure that its provisions are implemented effectively.

Most studies of Asian state involvement in Arctic affairs assume that shorter sea-lanes to Europe are a major driver of interest, so this article begins by examining the prominence of shipping concerns in Arctic policy statements made by major Asian states. Using a bottom-up approach, we consider the advantages of Arctic sea routes over the Suez and Panama alternatives in light of the political, bureaucratic and economic conditions surrounding shipping and shipbuilding in China, Japan and the Republic of Korea. Especially Japanese and Korean policy documents indicate soberness rather than optimism concerning Arctic sea routes, noting the remaining limitations and the need for in-depth feasibility studies. That policymakers show greater caution than analysts, links in with our second finding: in Japan and Korea, maritime-sector bureaucracies responsible for industries with Arctic experience have been closely involved in policy development, more so than in China. Thirdly, we find a clear tendency towards rising industry-level caution and restraint in all three countries, reflecting financial difficulties in several major companies as well as growing sensitivity to the economic and political risks associated with the Arctic routes. Finally, our examination of bilateral and multilateral Chinese, Japanese and Korean diplomatic activity concerning Arctic shipping exhibits a lower profile than indicated by earlier studies.

O serviço prestado pela auditoria independente é fundamental para uma maior transparência e confiabilidade dos relatórios financeiros das empresas de capital aberto. As possíveis ameaças à independência e qualidade das suas análises, os custos dos serviços e a relação com os mecanismos de governança corporativa são temas explorados internacionalmente. Esta pesquisa investiga o tema no ambiente brasileiro, possível a partir da Instrução CVM 480, que tornou obrigatória a divulgação dos valores dos serviços de auditoria e serviços extras contratados junto às empresas de auditoria independente. Com o objetivo de analisar a relação entre governança corporativa, custos de auditoria e de serviços extra-auditoria, foram analisadas as informações disponibilizadas por 131 empresas no primeiro semestre de 2010. As proxies de governança utilizadas foram: desvio de direitos dos cinco maiores acionistas, participação em segmentos diferenciados de governança da Bolsa de Mercadoria e Futuros & Bolsa de Valores de São Paulo (BM&FBovespa), existência de comitê de auditoria e de departamento de auditoria interna. Os resultados apontam para uma relação negativa entre governança e custos de auditoria, sugerindo que, no mercado brasileiro, predomina o efeito risco. Ou seja, melhores práticas de governança reduzem os riscos (judiciais e de perda da reputação) da auditoria externa permitindo a cobrança de valores menores. A literatura internacional não é unânime quanto ao sinal, embora a maioria dos estudos apresente uma relação positiva, a favor do efeito demanda. De acordo com este efeito, melhor governança implica em maiores exigências junto ao serviço da auditoria acarretando elevação dos valores cobrados. A relação encontrada também é negativa entre os valores dos serviços extras e as boas práticas de governança. Apesar de as pesquisas não comprovarem a influência destes custos sobre a perda da independência da auditoria externa, a limitação desta prática é uma tendência entre legisladores e reguladores. ; The service provided by an independent audit is essential to the greater transparency and reliability of the financial reporting of public companies. The topics explored in the international literature include possible threats to the auditors' independence and the quality of their analysis, the cost of their services and their relationship with corporate governance mechanisms. The present study investigates this topic in the Brazilian context. This has become possible following CVM Instruction No. 480, which obligates the disclosure of the costs of audit and non-audit services contracted to independent audit firms. The information provided by 131 companies in the first half of 2010 was analyzed to determine the relationship between corporate governance and audit and non-audit service costs. The proxies for governance that were used are given as follows: the five largest shareholders rights mismatch, the participation in premium listing segments of the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadoria e Futuros e Bolsa de Valores de São Paulo - BM&FBovespa), the existence of an audit committee and an internal audit department. The results point to a negative relationship between governance and audit costs, which suggests that the risk effect is predominant in the Brazilian market; that is, better governance practices reduce external audit's risks (legal and loss of reputation), thereby allowing them to charge less. Most studies in the international literature show a positive relationship in favor of the demand effect, but this is not consensual. According to this effect, better governance implies greater demands on the audit service, resulting in an increase in the fees charged. The relationship between non-audit service costs and good governance practices is also negative. Although studies have not shown that these costs can contribute to the loss of independence of the external audit, legislators and regulators tend to limit this practice