Padrões e regulamentações técnicas, sanitárias e fitossanitárias são utilizadas com o objetivo autêntico de mitigar o risco à vida e à saúde humana, das plantas e animais, além de preservar o meio ambiente. Além disso, constituem normas comuns para as características dos produtos, tal como a qualidade. No entanto, tem sido cada vez mais freqüente o emprego dessas medidas como instrumentos de política comercial para proteger mercados da importação estrangeira. Tem-se observado que esses requisitos técnicos vêm assumindo importância cada vez maior na restrição do acesso de produtos exportados in natura, como é o caso das frutas, pelos países em desenvolvimento para os mercados de países desenvolvidos. O presente trabalho buscou identificar a importância dessas exigências na definição do volume de exportações brasileiras de frutas para grandes mercados importadores, como é o caso dos Estados Unidos e da União Européia. O estudo enfocou, a princípio, a Produção Integrada de Frutas (PIF) brasileira, tendo-se conduzido uma análise descritiva, acompanhada da interpretação de seus objetivos, metas, contexto institucional, procedimentos e desenvolvimentos recentes. Essa avaliação visou destacar os principais aspectos que podem vir a estimular a exportação de frutas para mercados de países desenvolvidos, mais exigentes quanto a aspectos de qualidade e sanidade dos produtos. Concluiu-se que a forma de condução da produção integrada para as frutas no Brasil atende, em grande parte, aos requisitos exigidos nos principais mercados importadores. No entanto, para que a iniciativa venha a se constituir em uma forma efetiva para diferenciar os produtos nos mercados estrangeiros, ainda é necessário conquistar o reconhecimento internacional. Para a PIF, a análise sugere que embora importantes desenvolvimentos técnicos já tenham sido alcançados, falta um maior empenho político para que a iniciativa venha a ser reconhecida no âmbito legal por instituições internacionalmente reconhecidas, para a obtenção de um selo que ateste sua adequação à normalização internacional. Procurou-se também identificar tendências futuras para as exigências de segurança alimentar nos países selecionados, onde os consumidores são mais conscientes e exigentes quanto à qualidade e inocuidade dos alimentos. Para tanto, realizou-se um levantamento e análise das notificações apresentadas à OMC pelos EUA e União Européia, no âmbito do Acordo SPS/OMC, a partir de 1995, quando esse passou a prevalecer. Essa pesquisa enfocou as notificações referentes às frutas. Uma análise prévia indicou que as medidas referentes aos agroquímicos eram mais freqüentes na regulamentação internacional sobre a produção e comercialização de frutas. Foram selecionadas, portanto, as notificações relacionadas a limites máximos de resíduos (LMR), para fins de comparação com os padrões desenvolvidos pela Comissão do Codex Alimentarius, organismo de referência internacional. Essa avaliação buscou verificar se as exigências apresentadas pelos países importadores estavam de acordo com as normas estabelecidas por esse organismo. Os resultados indicaram que grande parte das notificações para frutas relacionadas a LMR, tanto para os EUA, como para a UE, continha medidas que não constavam no Codex, o que sugere que esses países vêm se empenhando, de forma pró-ativa no desenvolvimento de novas normas sanitárias e fitossanitárias. Isso foi interpretado como uma resposta às exigências dos respectivos mercados consumidores. Essa avaliação indicou que um importante gargalo da Produção Integrada de Frutas no Brasil, que deve ser observada pelos técnicos e regulamentadores, é a baixa compatibilidade entre o uso de agroquímicos e seus resíduos, aos padrões internacionalmente aceitáveis, devendo-se buscar um aumento na justaposição, tanto ao tipo do produto como ao nível em que esses são empregados na produção. A análise das notificações indicou ainda, que uma tendência da regulamentação fitossanitária dos países analisados enfatiza o uso de defensivos agrícolas. Isso permite concluir que um aspecto de importância fundamental para a expansão das exportações brasileiras de frutas para os principais mercados importadores, constitui-se no desenvolvimento de análises de risco, adequação e desenvolvimento de mecanismos para a certificação de que os produtos atendem aos requisitos estabelecidos pelos mercados internacionais. / Sanitary and phytosanitary norms and regulations are used, in principle, with the legitimate objective to mitigating any risk to human, plant and animal health and life, while preserving the environment. In addition, these can be used to constitute common patterns for products, such as quality. However, it has been increasingly frequent the use of these measures as a trade policy instrument to protect market from imports. It has been observed that technical requirements have been increasingly important to restrict market access to exported fresh products, as fruits, by developing countries to developed countries markets. This work identifies the importance of these requirements to define the Brazilian export volumes of fruits to the major importing markets, such as the United States and European Union. The study primarily focused the Brazilian Integrated Fruit Production system in terms of its objectives, targets, institutional framework, and recent developments. This evaluation was conducted to stress the major aspects that may stimulate fruit exports for developed countries’ markets, which are more demanding with respect to quality and sanitary aspects of the products. It was concluded that the procedures employed in Brazilian integrated food production fulfill a great part of the requirements of the most important importing markets mentioned above. However, the initiative will only become effective to differentiate products in the external markets, when international recognition is reached. The analysis suggests that despite reaching important technical developments, there is still a need of greater political efforts for the recognition of the initiative by international organizations.The work has also identified future trends for food safety requirements in the countries selected for the analysis, where consumers are more aware and demanding with respect to safety of food. This was conducted by researching the SPS notifications presented by the United States and European Union to the World Trade Organization (WTO), in the context of the SPS Agreement, starting from 1995, when it became effective. A previous analysis indicated that the measures related to limits upon agricultural chemicals were the most frequent objective of international regulation applied to production and trade of fruits. Therefore the notifications about Maximum Residual Levels (MRLs) were selected and compared to the patterns developed by the Commission of Codex Alimentarius, an institution for international reference, as established by the SPS Agreement of the WTO. The requirements presented by the importing countries in the notifications to the WTO were confronted with the Codex patterns. The results indicated that a great part of the notifications for fruits related to MRL, either for the USA or for the EU, included measures that were different from the Codex patterns. This was interpreted as a suggestion that these countries have been strongly involved in developing sanitary and phytosanitary norms in a proactive manner. This was considered a result of the demands and requirements of the countries’ consumers.This evaluation indicated that an important bottleneck of the Brazilian Integrated Fruit Production, which should be observed by policymakers and technicians, is the low compatibility between the agrochemical products used and the authorized residuals, with the international accepted patterns. This requires efforts to match both, the product as the level by which these are applied in production.The analysis of the notifications also indicated that there is a trend in the phytosanitary regulation that emphasizes the use of agricultural chemicals. This leads one to conclude that an aspect of fundamental importance for the expansion of Brazilian fruit exports for the major importing markets is the development of mechanisms that certify that these products are according to their requirements.

A edição da Lei nº 11.638/07, responsável por dar início ao processo de convergência das normas brasileiras de contabilidade ao padrão contábil internacional, hoje ditado pelo International Accounting Standards Board (IASB), trouxe consigo uma série de dúvidas acerca de seus possíveis reflexos tributários. É que, dada a profunda relação existente entre o Direito Tributário e a Contabilidade, não se pode ignorar o potencial que mudanças ocorridas nessa última têm de gerar impactos na esfera tributária. Se isso ocorreu (ou não) e quais os seus limites é o que o presente trabalho se propôs a investigar. Entretanto, em primeiro lugar é preciso que se compreenda o contexto em que a referida lei foi editada. Sua publicação foi precedida de intenso debate, principalmente no âmbito do mercado de valores mobiliários, uma vez que as empresas brasileiras listadas em bolsas de valores foram as primeiras a sentir os efeitos das diferenças entre o padrão contábil brasileiro e o padrão internacional. No âmbito acadêmico, é inegável a contribuição dos professores e alunos da Faculdade de Economia e Administração da Universidade de São Paulo (FEAUSP), que há muito vinham notando a necessidade de o Brasil integrar o processo internacional de convergência das normas contábeis ao padrão International Financial Reporting Standards (IFRS). No que diz respeito aos participantes do mercado de valores mobiliários, o afastamento da contabilidade brasileira em relação ao padrão internacional prejudica a comparabilidade entre demonstrações financeiras elaboradas com base em modelos contábeis diversos, diminuindo, em última análise, o fluxo de recursos em um ambiente cada vez mais globalizado. Assim, a convergência traria apenas benefícios, na medida em que reduziria o custo do investimento ao eliminar os efeitos decorrentes da assimetria da informação contábil. Em relação à Ciência Contábil, a mudança também teria vindo em boa hora. Devido a uma série de fatores, grande parte deles tratada ao longo do trabalho, a contabilidade brasileira foi influenciada por uma visão bastante conservadora do patrimônio e suas mutações, muito mais próxima da perspectiva jurídico-fiscal. Com isso, as regras de contabilidade brasileira se afastaram dos princípios contábeis para irem ao encontro das normas relacionadas à apuração de tributos. Em poucas palavras, a Receita Federal do Brasil foi, durante as últimas décadas, o mais influente usuário da informação financeira. Dessa forma, sob uma ótica estritamente contábil, o início do processo de convergência ao padrão internacional foi visto como um grande avanço. A adoção da primazia da essência econômica sobre a forma jurídica, profundamente presente no padrão IFRS, representa a libertação da contabilidade brasileira das amarras impostas pela Receita Federal do Brasil (RFB). A ciência contábil fica liberada, de forma definitiva, para construir seus próprios princípios, sem a indesejada influência das autoridades administrativas. A Contabilidade volta a estar comprometida com a geração de informações para seus usuários, em conformidade com a realidade econômica, ainda que esta possa contrariar aquela construída pelo Direito. Note-se que até aqui nada se mencionou acerca dos aspectos tributários da Nova Contabilidade. Em verdade, essa preocupação fez parte das discussões que precederam a publicação da Lei nº 11.638/07, tanto que o art. 177 da Lei das Sociedades Anônimas foi alterado para prever que os lançamentos de ajuste efetuados exclusivamente para harmonização de normas contábeis [...] não poderão ser base de incidência de impostos e contribuições nem ter quaisquer outros efeitos tributários. O que se pretendeu, portanto, foi estabelecer que os eventuais efeitos tributários provenientes de mudanças oriundas do novo padrão contábil devessem ser neutralizados. No entanto, a simples previsão legal de neutralidade, muito embora nos indique a intenção do legislador no que diz respeitos aos aspectos tributários, não foi capaz de resolver todas as dúvidas que surgiram imediatamente após a publicação da Lei nº 11.638/07. Em maio de 2008, portanto, menos de seis meses após o início da vigência da Lei nº 11.638/07, a RFB se manifestou no sentido da tributação das subvenções para investimento (Solução de Consulta nº 75/2008). Era o prenúncio de que a referida neutralidade seria objeto de fortes discussões. Muito em razão disso foi promulgada a Medida Provisória nº 449/08, posteriormente convertida na Lei nº 11.941/09, que instituiu o Regime Tributário de Transição (RTT). Em linhas gerais, a regra de neutralidade anterior foi substituída por um regime mais detalhado, com a determinação de que as alterações decorrentes da Lei nº 11.638/07, que modifiquem o critério de reconhecimento de receitas, custos e despesas não terão efeitos para fins de apuração do lucro real da pessoa jurídica a ele submetido. É inegável que o RTT trouxe mais segurança no que diz respeito aos aspectos específicos da neutralidade. Por outro lado, não foi capaz de solucionar a integralidade das questões postas em discussão, o que pode ser verificado pelas inúmeras interpretações divergentes dadas a questões aparentemente simples, como o ágio baseado em expectativa de rentabilidade futura e a isenção sobre a distribuição de dividendos. Nesse contexto, o presente trabalho se propôs a investigar o problema desde a sua origem, identificando as razões históricas para a diversidade de padrões contábeis ao redor do mundo, a realidade brasileira e a relação entre o Direito Tributário e a Contabilidade no Brasil, para chegar à conclusão acerca da real influência do novo padrão contábil sobre a tributação. / The enactment of Law 11,638/07, which set out to converge Brazilian accounting regulations to those of the International Accounting Standards Board (IASB), has brought with it a series of issues regarding its possible tax reflections. Given the profound relationship that exists between Tax Law and Accounting, one cannot ignore the potential impact that the changes to the latter can have on taxation. This paper investigates whether or not that has occurred and, if so, to what extent. First, nonetheless, one must understand the context in which the aforementioned act was promulgated. Its enactment was preceded by intense debate, especially within the realm of the securities market, since all listed companies in Brazil were the first to feel the effects of the differences between the Brazilian accounting standards and the international accounting standards. In the academic arena, one cannot deny the contribution of professors and students of the School of Economics and Business Administration of São Paulo (FEA-USP), who had long envisioned the need for Brazils accounting standards to conform to the International Financial Reporting Standards (IFRS). Concerning the players in the securities market, the uniqueness of the Brazilian accounting standards against international standards impairs comparability among income statements based on diverse accounting models, ultimately decreasing the flow of investments in an increasingly globalized environment. Thus, convergence would be beneficial, insofar as it would reduce investment costs by eliminating the effects arising out of the asymmetry of the accounting information. As for the scientific aspect of accounting, the change has allegedly come in good time. Due to a series of factors, most of which are dealt with all through this paper, Brazilian accounting has been influenced by a very conservative view of assets and changes thereto, a view that is closest to the tax/legal perspective. As a result, Brazils accounting practices have thus far pushed aside accounting principles to meet tax appraisal rules. To put it shortly, the Brazilian Federal Revenue has been the most influential user of accounting information in the last few decades. Thus, from a pure accounting viewpoint, the beginning of the converging process can be seen as a major improvement. Prioritizing economic substance over legal form, as is the case with IFRS, will free Brazilian accounting from the ties imposed by the Brazilian Federal Revenue. The accounting sciences will be finally free to build its own principles, without the undesired influence of the administrative authorities. Accounting is once again committed to generating information to its users, in conformity with economic reality, even if the latter can conflict with that of the law. Notably, so far not a word has been mentioned with regard to the tax aspects of the New Accounting. In fact, this concern did make part of the discussions that preceded the enactment of Law 11,638/07, so much that section 177 of the Corporations Act has been altered to provide that adjustment entries made solely for the purpose of accounting harmonization (...) cannot be a tax base for any taxes or levies, nor are they subject to any other tax effects. The intention was to set forth that any tax effects arising out of the changes brought on by the new accounting standards were to be neutralized. Nonetheless, this mere statutory provision for neutrality was not capable of clearing up all the doubts that arose immediately after the enactment of Law 11,638/07, despite the legislators intent concerning the tax aspects. In May 2008, therefore, less than six months after Law 11,638/07 went into effect, the Brazilian Federal Revenue issued an opinion for the levy of taxation on investment aid (Advance Consultation n. 75/2008). That clearly indicated that the so-called neutrality would be the source of great battles. For this reason, Provisional Decree n. 449/08 was promulgated and later converted into Law n. 11,941/09, providing for the Transitional Tax Regime. In simple terms, the previous rule of neutrality was replaced by a more detailed regime, determining that the changes arising from Law n. 11,638/07, which modify the criteria to recognize revenue, costs and expenses, will not affect the appraisal of profits of a legal entity submitted to it. It is undeniable that the Transitional Tax Regime has brought more security with respect to the specific aspects of neutrality. On the other hand, it was not capable of solving all the issues discussed, which can be seen by the numerous diverging interpretations to apparently simple issues, such as that of the goodwill and the exemption on the distribution of dividends. In this context, this paper investigates the problem from its outset, by identifying the historic reasons for the diversity of accounting standards around the world, the Brazilian reality and the relationship between Tax law and Accounting in Brazil, to conclude on the actual influence of the new accounting standard on taxation.

Made available in DSpace on 2016-04-25T18:40:45Z (GMT). No. of bitstreams: 1 Luis Carlos do Rego.pdf: 690882 bytes, checksum: 388034b87fc2a9b20e9102317b5f417a (MD5) Previous issue date: 2010-05-27 / The International Accounting is the effect created by the economic opening, result of the globalization of the markets and has as end help to eliminate the countable obstacles between the countries, being allowed the free circulation of goods and services, where all the actors have equality of conditions, keeping the balance between internal practices accountants according to their particular characteristics and the international practices accountants. The necessity of analysis of the involvements of the International Accounting is increasing, of studies of the difficulties derived from this subject, aiming to consider the possible ways in which must direct the International Accounting. In which is important to consider these appreciations in order to get the adequate tools so that the countable profession does not continue mainly with a static development in the underdeveloped countries. The harmonization of the international norms of accounting with the norms applied in Brazil is a continuous work and of primary responsibility of the CPC- Committee of Countable Uprisings / A Contabilidade Internacional é o efeito criado pela abertura econômica, resultado da globalização dos mercados e tem como fim ajudar a eliminar os obstáculos contábeis entre os países, permitindo a livre circulação de bens e serviços, onde todos os atores tenham igualdade de condições, mantendo o equilíbrio entre as praticas contabilistas internas dadas suas características particulares e as praticas contabilistas internacionais. É crescente a necessidade de análise dos envolvimentos da Contabilidade Internacional, de estudos das dificuldades derivadas deste tema, visando propor os possíveis caminhos aos quais se deve encaminhar a Contabilidade Internacional. Pelo qual é importante considerar estas apreciações a fim de obter as ferramentas adequadas para que a profissão contábil não continue com um desenvolvimento estático principalmente nos países subdesenvolvidos. A harmonização das normas internacionais de contabilidade com as normas aplicadas no Brasil é um trabalho contínuo e de responsabilidade primária do CPC- Comitê de Pronunciamentos Contábeis

At present, human trafficking is a very lucrative business. It is the third largest illegal market after the trade in arms and drugs, even some authors suggest that in the near future it could get in the first place "in the ranking." For what reason is the trafficking in human beeings so profitable and how states are trying to tackle this phenomenon? What does actually human trafficking involve and what are its impact on the current global world? Although there is a wide range of initiatives and programs, a deeper analysis of the actual situation in the States shows that neither the process of implementation of international standards nor the law enforcement is going smoothly. The aim of my work is to illuminate the phenomenon of human trafficking in regions of Africa and Europe with regard to the operation of international and non-governmental organizations. Firstly to point out that there are some shortcomings in the implementation and compliance with laws on trafficking in persons by States, and secondly that human trafficking is not only the problem of developing world, but it is a growing global problem involving currently also the developed states. The fight against trafficking in human beings requires global action and cooperation of various actors of international relations. It would be more desirable to have a clooser cooperation of international organizations and States particularly in the field of implementation and law compliance.

<p><font face="Times New Roman"> <p align="left">This study examines the legal and policy objectives of the World Trade Organisation (WTO) Agreement on Technical Barriers to Trade (TBT) with specific reference to international standards and the International Organisation for Standardisation (ISO). The study sets out the history and development of the TBT Agreement and the relationship between the TBT Agreement and selected WTO Agreements. The study also explores the application and interpretation of the TBT Agreement under the WTO dispute settlement system. More importantly, the study addresses the legal, policy and practical implications of the TBT Agreement for Least Developed Countries (LDCs) in Africa. A central argument put forward in this study is that, albeit international standards have been recognised as an important tool for LDCs in Africa to gain access to foreign markets, there is no significant &lsquo / political will&rsquo / and commitment from the key players in standardisation work, that is, the national governments, the private sector and the ISO. At the same time, some developed and developing countries tend to use their influence and involvement in the activities of the ISO as a means of promoting the use and adoption of their homegrown standards. The study proposes, among others, that a more participatory approach which encompasses representatives from consumer groups, the private sector and non-governmental organisations (NGOs) from these LDCs in Africa, should be adopted.</p> </font></p>

<p><font face="Times New Roman"> <p align="left">This study examines the legal and policy objectives of the World Trade Organisation (WTO) Agreement on Technical Barriers to Trade (TBT) with specific reference to international standards and the International Organisation for Standardisation (ISO). The study sets out the history and development of the TBT Agreement and the relationship between the TBT Agreement and selected WTO Agreements. The study also explores the application and interpretation of the TBT Agreement under the WTO dispute settlement system. More importantly, the study addresses the legal, policy and practical implications of the TBT Agreement for Least Developed Countries (LDCs) in Africa. A central argument put forward in this study is that, albeit international standards have been recognised as an important tool for LDCs in Africa to gain access to foreign markets, there is no significant &lsquo / political will&rsquo / and commitment from the key players in standardisation work, that is, the national governments, the private sector and the ISO. At the same time, some developed and developing countries tend to use their influence and involvement in the activities of the ISO as a means of promoting the use and adoption of their homegrown standards. The study proposes, among others, that a more participatory approach which encompasses representatives from consumer groups, the private sector and non-governmental organisations (NGOs) from these LDCs in Africa, should be adopted.</p> </font></p>

Padrões e regulamentações técnicas, sanitárias e fitossanitárias são utilizadas com o objetivo autêntico de mitigar o risco à vida e à saúde humana, das plantas e animais, além de preservar o meio ambiente. Além disso, constituem normas comuns para as características dos produtos, tal como a qualidade. No entanto, tem sido cada vez mais freqüente o emprego dessas medidas como instrumentos de política comercial para proteger mercados da importação estrangeira. Tem-se observado que esses requisitos técnicos vêm assumindo importância cada vez maior na restrição do acesso de produtos exportados in natura, como é o caso das frutas, pelos países em desenvolvimento para os mercados de países desenvolvidos. O presente trabalho buscou identificar a importância dessas exigências na definição do volume de exportações brasileiras de frutas para grandes mercados importadores, como é o caso dos Estados Unidos e da União Européia. O estudo enfocou, a princípio, a Produção Integrada de Frutas (PIF) brasileira, tendo-se conduzido uma análise descritiva, acompanhada da interpretação de seus objetivos, metas, contexto institucional, procedimentos e desenvolvimentos recentes. Essa avaliação visou destacar os principais aspectos que podem vir a estimular a exportação de frutas para mercados de países desenvolvidos, mais exigentes quanto a aspectos de qualidade e sanidade dos produtos. Concluiu-se que a forma de condução da produção integrada para as frutas no Brasil atende, em grande parte, aos requisitos exigidos nos principais mercados importadores. No entanto, para que a iniciativa venha a se constituir em uma forma efetiva para diferenciar os produtos nos mercados estrangeiros, ainda é necessário conquistar o reconhecimento internacional. Para a PIF, a análise sugere que embora importantes desenvolvimentos técnicos já tenham sido alcançados, falta um maior empenho político para que a iniciativa venha a ser reconhecida no âmbito legal por instituições internacionalmente reconhecidas, para a obtenção de um selo que ateste sua adequação à normalização internacional. Procurou-se também identificar tendências futuras para as exigências de segurança alimentar nos países selecionados, onde os consumidores são mais conscientes e exigentes quanto à qualidade e inocuidade dos alimentos. Para tanto, realizou-se um levantamento e análise das notificações apresentadas à OMC pelos EUA e União Européia, no âmbito do Acordo SPS/OMC, a partir de 1995, quando esse passou a prevalecer. Essa pesquisa enfocou as notificações referentes às frutas. Uma análise prévia indicou que as medidas referentes aos agroquímicos eram mais freqüentes na regulamentação internacional sobre a produção e comercialização de frutas. Foram selecionadas, portanto, as notificações relacionadas a limites máximos de resíduos (LMR), para fins de comparação com os padrões desenvolvidos pela Comissão do Codex Alimentarius, organismo de referência internacional. Essa avaliação buscou verificar se as exigências apresentadas pelos países importadores estavam de acordo com as normas estabelecidas por esse organismo. Os resultados indicaram que grande parte das notificações para frutas relacionadas a LMR, tanto para os EUA, como para a UE, continha medidas que não constavam no Codex, o que sugere que esses países vêm se empenhando, de forma pró-ativa no desenvolvimento de novas normas sanitárias e fitossanitárias. Isso foi interpretado como uma resposta às exigências dos respectivos mercados consumidores. Essa avaliação indicou que um importante gargalo da Produção Integrada de Frutas no Brasil, que deve ser observada pelos técnicos e regulamentadores, é a baixa compatibilidade entre o uso de agroquímicos e seus resíduos, aos padrões internacionalmente aceitáveis, devendo-se buscar um aumento na justaposição, tanto ao tipo do produto como ao nível em que esses são empregados na produção. A análise das notificações indicou ainda, que uma tendência da regulamentação fitossanitária dos países analisados enfatiza o uso de defensivos agrícolas. Isso permite concluir que um aspecto de importância fundamental para a expansão das exportações brasileiras de frutas para os principais mercados importadores, constitui-se no desenvolvimento de análises de risco, adequação e desenvolvimento de mecanismos para a certificação de que os produtos atendem aos requisitos estabelecidos pelos mercados internacionais. / Sanitary and phytosanitary norms and regulations are used, in principle, with the legitimate objective to mitigating any risk to human, plant and animal health and life, while preserving the environment. In addition, these can be used to constitute common patterns for products, such as quality. However, it has been increasingly frequent the use of these measures as a trade policy instrument to protect market from imports. It has been observed that technical requirements have been increasingly important to restrict market access to exported fresh products, as fruits, by developing countries to developed countries markets. This work identifies the importance of these requirements to define the Brazilian export volumes of fruits to the major importing markets, such as the United States and European Union. The study primarily focused the Brazilian Integrated Fruit Production system in terms of its objectives, targets, institutional framework, and recent developments. This evaluation was conducted to stress the major aspects that may stimulate fruit exports for developed countries’ markets, which are more demanding with respect to quality and sanitary aspects of the products. It was concluded that the procedures employed in Brazilian integrated food production fulfill a great part of the requirements of the most important importing markets mentioned above. However, the initiative will only become effective to differentiate products in the external markets, when international recognition is reached. The analysis suggests that despite reaching important technical developments, there is still a need of greater political efforts for the recognition of the initiative by international organizations.The work has also identified future trends for food safety requirements in the countries selected for the analysis, where consumers are more aware and demanding with respect to safety of food. This was conducted by researching the SPS notifications presented by the United States and European Union to the World Trade Organization (WTO), in the context of the SPS Agreement, starting from 1995, when it became effective. A previous analysis indicated that the measures related to limits upon agricultural chemicals were the most frequent objective of international regulation applied to production and trade of fruits. Therefore the notifications about Maximum Residual Levels (MRLs) were selected and compared to the patterns developed by the Commission of Codex Alimentarius, an institution for international reference, as established by the SPS Agreement of the WTO. The requirements presented by the importing countries in the notifications to the WTO were confronted with the Codex patterns. The results indicated that a great part of the notifications for fruits related to MRL, either for the USA or for the EU, included measures that were different from the Codex patterns. This was interpreted as a suggestion that these countries have been strongly involved in developing sanitary and phytosanitary norms in a proactive manner. This was considered a result of the demands and requirements of the countries’ consumers.This evaluation indicated that an important bottleneck of the Brazilian Integrated Fruit Production, which should be observed by policymakers and technicians, is the low compatibility between the agrochemical products used and the authorized residuals, with the international accepted patterns. This requires efforts to match both, the product as the level by which these are applied in production.The analysis of the notifications also indicated that there is a trend in the phytosanitary regulation that emphasizes the use of agricultural chemicals. This leads one to conclude that an aspect of fundamental importance for the expansion of Brazilian fruit exports for the major importing markets is the development of mechanisms that certify that these products are according to their requirements.

This thesis called "The audit from the perspective of the audited entity" is focused on the audit, but from a different point of view than most of the specialized publications about audit. It is possible to divide the thesis into two parts. In the theoretical part, there is explained the issue of audit from the historical view, which is followed up with the legislation and professional treatment. Briefly there are mentioned the International Standards On Auditing, that have gradually replaced nowadays invalid Czech Auditing Directives. At the end of the theoretical part, the whole audit procedure is processed in details. The main emphasis is put on the moments, which affected the audited entity in the meaning that it is necessary its active cooperation with auditor, for example communication with auditor during the contract for audit, providing of various background materials for audit or negotiations of management with auditors during the audit. In the second, practice, part of this thesis the theory is put into practice in the real existed entity NÁBYTEK a.s.. The main goal is to map the audit of NÁBYTEK a.s. from the perspective of the audited entity, not from the view of auditor or auditor's company.

This master’s work summarises main implementation principles of accounting audit in the Czech Republic with context of European Union. Work explains status and role of auditors in society, general demands on accounting audit, the way of their control and fulfilling. Also contains suitable recommendations for Czech auditors.

The study aims to establish an integrated generic investigation process that could be utilised by Commercial Forensic Practitioners in South Africa. Secondly, it aims to determine which investigation processes are currently being utilised in South African forensics practices. An overview is given of the international utilised processes and a basic framework was developed, presented and tested by means of questionnaires to members of the Institute of Commercial Forensic Practitioners in South Africa. The development of an investigation process for Commercial Forensic Practitioners in South Africa could be utilised by the Institute of Commercial Forensic Practitioners to provide a governance structure for the Institute that would enhance the quality of forensic investigations and contribute to the successful investigation and prosecution of commercial crime in South Africa. To achieve the study objective, an empirical study was conducted among current members of the Institute of Commercial Forensic Practitioners in South Africa through the circulation of questionnaires via their website. These results were interpreted, taking cognisance of international practices identified in the literature review. A formalised investigation process was developed and suggested to the Institute of Commercial Forensic Practitioners. Statisticians were involved during the process of designing the questionnaires, and analysing and interpreting the results. The research dealt with a generic investigation process for Commercial Forensic Practitioners. It also dealt with its implementation and investigative performance in South African practices. In this study, an overview of the investigation process for Commercial Forensic Practitioners in South Africa was discussed. The research also analysed the following: * The time period in which organisations implemented the Commercial Forensic Practitioners Process; * The effect of the Commercial Forensic Practitioners Process on investigative performance; and * The integration of the Commercial Forensic Practitioner's process into the budgeting process. The findings of the study revealed the following: * Each of the phases of the Commercial Forensic Practitioners Process is as important as the others in matters that will be presented before court. * An investigation should only be performed if it can be performed properly and in a manner that provides clarity and value to the engagement and its objectives. For this purpose, a Commercial Forensic Practitioner should only accept an assignment if free of conflicts and any independence issues. It is imperative for Commercial Forensic Practitioners to adequately assess not only their relationship to the client and the particular engagement, but also their relationship to any opposing party. This assessment should be done in the context of all other work of the practice, not only that work that is performed by the particular Commercial Forensic Practitioner and direct colleagues. * The Commercial Forensic Practitioner must design, implement and use a robust client and engagement acceptance process that is documented, standardised and, where relevant, agreed with the client. * The role of a Commercial Forensic Practitioner in an investigation process is, therefore, to gather evidence, interrogate and examine the financial evidence, develop computer applications that help in analysing and presenting the evidence, putting forward all the findings in the form of reports, exhibits and documents, and finally taking part in civil actions or litigation as an expert witness, and testifying to the court and presenting all the evidence obtained through documentation or visual aids. It is therefore of the essence that a Commercial Forensic Practitioner be well versed in financial issues and legal concepts and proceedings. * The study found that the majority of respondents (69.3%) were male, while only 30.7% were female. The majority of Commercial Forensic Practitioners fall within two age categories, namely, 35 to 44 and 45 to 54 years. These age categories fall into the productive stage of a working career in the human life-cycle. It is furthermore inferred that the level of experience is of importance, as the majority of participants were well experienced, mostly with at least ten years‟ experience. * A total of 22.7% of respondents indicated that they do not use a formalised investigation process. The majority of respondents (77.3%) thus make use of a formalised investigation process. * The study found that formalised investigation processes are not implemented for the following reasons: -- Managerial and governance processes within practices were sufficient to address the risks posed (41.2%); -- Commercial Forensic Practitioners do not have a formalised investigation process at their disposal (35.3%); -- Commercial Forensic Practitioners are not aware of a formalised investigation process being utilised in industry that could be used (23.5%); and -- The implementation of a formalised investigation process proved too difficult (23.5%). * The most important reasons for implementing a formalised investigation process included reputational risks and quality control of investigative work. It was notable that the study revealed that the industry does not require practitioners to follow any procedures. * It is noteworthy that practitioners did not regard monitoring and management review of compliance with the provisions of their formalised investigation process as an important requirement. The study revealed that the majority of Commercial Forensic Practitioners would measure compliance as an occasional requirement (33.3%); only 23.3% placed compliance as an agenda item for each monthly management meeting and 16.7% as a quarterly agenda item. * The majority (56.3%) of practitioners recognised that integration of a formalised process with the budgeting process could enhance productivity and financial benefits. * The majority of respondents (88.1%) were of the view that there was an improvement in financial performance and/or productivity after the implementation of the formalised investigation process. * 62% of respondents were of the view that there was a significant improvement in financial performance and productivity since the implementation of the formalised investigation process. This finding is significant, as it proves that a formalised process for Commercial Forensic Practitioners in South Africa can have a positive effect on a practise‟s financial performance. The suggested sub-processes, as described, are accepted by the respondents, namely: * Client acceptance, service considerations, risk management procedures, independence and engagement agreements; * Planning and strategic objectives of an engagement, including documented investigative plan incorporating the relevant disciplines (accounting, law, IT, investigative and risk management skills); * Gathering information and evidence, documenting evidence in an evidence file or system and safeguarding evidence as important; * Interviewing, using best practice interviewing skills, by planning the interview to achieve strategic objectives, recording the interview and using technology; * Analysis and verification of evidence; * Quality management, with all reported findings included in referenced working papers supported by documented physical evidence; and * Reporting on findings in a detailed forensic report, clearly and concisely reflecting on the sequence of events, supported by financial information and documents, in a format that could be used in disciplinary enquiries and/or proceedings in civil and criminal courts. These findings fulfil the objective of the study, which was to establish an integrated generic investigation process that could be utilised by Commercial Forensic Practitioners in South Africa and secondly to determine which investigation processes are currently being utilised in South African forensics practices. It was clarified whether the implementation of a formalised process can lead to an improvement in financial performance and what the result of the integration of a formalised process into a practise‟s budgeting process is. It was established that there is indeed a relationship between the integration of the formalised process into the budgeting process and the improved financial performance of a practise. The findings of this study have significant implications for the management of South African Commercial Forensic Practitioner practices. Based on the study findings, the following general and specific recommendations can be made: * The investigation process for Commercial Forensic Practitioners should be fully integrated with the budgeting process of the practise, as this will ensure improved investigative performance by the business; and * Education and research on the investigation process for Commercial Forensic Practitioners should be conducted by the management of a practice before implementing such a process. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2015