Previous research shows that there is a demand of enhancing our understanding about the local actor as a mechanism for peacebuilding, suggesting a need for further investigation about the phenomena amid the growing complexity and decentralization of scenes in conflict. The research in this study draws together empirical data on an informal local peace committee (LPC) conducted in Laikipia, northern Kenya; a county which have experienced a multitude of conflict dynamics recently involving state and non-state actors, to know more about their role as local peacebuilders. The case is analyzed through the analytical framework of Peace Formation that have been constructed via feasible ‘post-liberal peace’ components emphasizing local agency in relation to their socio-political environment in order to maintain sustainable processes of peace on the ground. Findings shows that the informal LPC have filled a conflict management and governance vacuum by emerging; and resting on; traditional structures and critical social networks, while at the same time adjusting its services to new landscapes of conflict through illiberal practices, in turn providing explanatory power to the conditions set forward by the analytical framework. Though, findings also reveal that the informal LPC faces several challenges enforced coercively through security forces, political interests by the Kenyan Government, and even the UN-backed peace infrastructure itself. Consequently, the informal LPC expressed retaliation through violence and became accordingly an actor that enforced cycles of conflict on several fronts, instead of just working for peace. Thus, the role of the local actor as a mechanism for peacebuilding remains uncertain in this research, due to the articulation of both peace and conflict activities. In this, a new concept is briefly highlighted for the reader that seeks to move beyond static views of locality, termed ‘grey peacebuilding’.

The purpose of this dissertation was to compare and contrast the origins, formulation, course, and outcome of three major American immigration schemes to provide haven for German Jewish and non-Aryan refugees and British children: The Intergovernmental Committee for Political Refugees (better known as the Evian Conference), and particularly the German Refugee Children’s Bill (also labeled as the Wagner-Rogers Bill) and the Hennings Bill. The Evian Conference, called for by President Franklin D. Roosevelt in the aftermath of the Anschluss, the German annexation of Austria, sought to create a global solution to the problem of forced migration. The Wagner-Rogers Bill, influenced by the November 1938 nationwide pogrom of Kristallnacht and the British Kindertransport, a project to resettle Jewish and Christian children from the Reich into the United Kingdom, attempted, by legislative means, to allow the entry of ten thousand children outside of the annual German and Austrian quotas in 1939 and 1940. The Henning Bill endeavored to rescue British children from the perils of aerial warfare in 1940. This measure necessitated the amendment of the Neutrality Act of 1939, which prohibited American shipping from entering war zones. It has been argued that the Evian Conference was, at its core, a publicity ploy, designed to express sympathy for persecuted German minorities, while avoiding any political cost or acceptance of impoverished refugees. The Wagner-Rogers Bill failed as a result of the interplay of multiple factors that included: lack of presidential backing; the economic throes of the Great Depression; fear of aliens; anti-Semitism; growing isolationism and resistance to continued immigration, and a disunited and fractious Jewish community that sought to avoid stimulation of domestic prejudice and more restrictive immigration policies. A key component was a critical misreading of the bill’s sponsors of public compassion for Hitler’s victims; sentiments that did not translate into a willingness to accept Jewish refugees. The Henning Bill, which FDR endorsed with strict qualifications, demonstrated preferences for particular ethnic groups; specifically, British Christian children. In contrast with the Wagner-Rogers Bill, this legislation rapidly made its way through Congress and into law. Its failure lay in the inability to acquire guarantees of safe passage through contested waters by the warring powers. A general review followed by a more detailed examination was made of existing official and un-official sources, employing public records, private diaries, books, newspapers, journals, and other periodicals for the critical period of January 1, 1938 through December 31, 1940. Various historiographical appraisals have been made of the actions of Roosevelt, his administration, Congress, the Jewish community, and general public, and these opinions have generated markedly divergent opinions. Some have alleged that FDR and his administration, particularly the Department of State, abandoned the Jews to their fate while others assert that, in the context of the time, he did everything that was potentially achievable. Debate has also been waged over wide-ranging accusations of inaction, apathy, prejudice, and complicity involving official sources, the general public, and American Jewry. I argue that any assessment of responsibility for failure to attempt rescue can be laid at the feet of many actors in this existential drama of life and death.

A crise vivida pela economia mundial em 2008 trouxe consigo inúmeras oportunidades de crescimento e internacionalização para empresas brasileiras, conforme divulgação da Pwc (Price Waterhouse e Coopers), com base na pesquisa do Jornal Valor Econômico. A internacionalização dessas empresas, além das oportunidades de crescimento, aduziu novas responsabilidades legais, entre elas a introduzida pelo Comitê de Pronunciamentos Contábeis (CPC), em seu pronunciamento técnico nº 2, regulamentado pela Deliberação n° 640/10 da Comissão de Valores Mobiliários. Esse pronunciamento possui características semelhantes ao Statement nº 52 do Financial Accounting Standards Board (FASB) norte-americano e visa melhorar a qualidade das informações contábeis, proporcionando maior transparência e credibilidade às demonstrações contábeis no âmbito internacional. Neste cenário globalizado, o Brasil necessita se equiparar aos mais de cem países que já adaptaram suas normas ao contexto internacional e começar a utilizar uma única linguagem contábil. Portanto, objetiva-se com esse estudo examinar as exigências que o CPC 2 trouxe para as empresas brasileiras que internacionalizaram seus negócios e quais as principais semelhanças e diferenças entre o CPC 2 e o FASB 52. Estes pronunciamentos auxiliam e regulamentam as Leis contábeis no foco de conversão da moeda, com o principal objetivo de estar convergentes e padronizadas. Nesse sentido conclui-se que a harmonização das normas contábeis é necessária e inevitável, visto que fortalece a profissão e a linguagem contábil que cada vez mais se padroniza mundialmente, mesmo reconhecendo-se que existem diferenças tributárias entre países. Deste modo faz-se necessário estar sempre atualizado. O contador do século XXI terá que se tornar um profissional com muito mais organização e disciplina, e sua profissão já está caracterizada pela modernidade e variedade em campos de atuação. O estudo realizado através de pesquisa bibliográfica, também, em normas americanas e brasileiras. Citando principais divergências e convergências entre os países. Sendo de principal importância para os estudiosos e profissionais da área. / The crisis in the world economy in 2008 brought with it numerous opportunities for growth and internationalization for Brazilian companies, as disclosed by PwC Brazil, based on the newspaper Valor Economico research. The internationalization of these companies and the growth opportunities, put forward new legal responsibilities, including the introduced by the Accounting Pronouncements Committee (CPC), in its technical pronouncement # 2, regulated by Resolution No. 640/10 of the Brazilian Securities Commission. This statement has similar characteristics to Statement 52 of the Financial Accounting Standarts Board (FASB) US and aims to improve the quality of accounting information, providing greater transparency and credibility to the financial statements at the international level. In this globalized scenario, Brazil needs to equate to more than one hundred countries have adapted their standards to the international context and start recording a single accounting language. Therefore, aims at presenting what conditions the CPC 2 brought to the Brazilian companies to internationalize their business and what are the main similarities and differences between the CPC 2 and 52. These FASB pronouncements and help regulate the accounting laws on currency conversion focus with the main objective to be convergent and standardized. In this sense it is concluded that the harmonization of accounting standards is necessary and inevitable, as strengthens the profession and the accounting language and increasingly standardizes worldwide. Of course, knowing that there is tax differences between countries. In this mode it is necessary to be always up to date. The XXI Century counter will have to become a professional with more organization and discipline, and their profession is already characterized by modernity and variety in fields. The study conducted through literature search also in American and Brazilian standards. Citing major differences and similarities between countries. It is of prime importance to scholars and professionals.

Title: The Environmental aspects of the Olympic Games Objectives: The main aim of this thesis is to explore the importace of environment within the Olympic Games. The organizational solutions summary defines the formal requirements, the real efficiency of this effort is tracked and crucial factors that influence current situation are identified. Methods: The qualitative research was based on the strategic documents content analysis. These findings are enriched by controlled interviews with members of Czech Olympic Movement. Results: The results clarify the background of environmental activities related to the Olympic Games procedures. Theoretical approach is interlinked with real outcomes which indicate to what extend is this issue taken into consideration at the sport event. Keywords: Qualitative research, environment, International Olympic C

O presente trabalho tem por objetivo identificar de que forma a auditoria interna pode contribuir com o atingimento dos objetivos da organização tendo em vista o seu papel atual dentro do contexto de instabilidade financeira que ocasiona o aumento dos riscos inerentes ao negócio fazendo com que este departamento seja desafiado a gerir os riscos presentes, futuros, juntamente com a pressão por reduzir custos e agregar valor à organização. A importância da auditoria interna é destacada como sendo uma área que possui alto potencial dentro da organização dados seu conhecimento acerca dos riscos e processos internos e que pode ampliar sua atuação em áreas que possuem relevância sob o ponto de vista da alta administração. / This final paper focus on identify how internal audit can contribute to the achievement of organizational goals with a view to its current role within the context of financial instability that causes the increase of inherent business risks and therefore this department is challenged to manage the present and future risks, along with the pressure to reduce costs and add value to the organization. The importance of internal audit is highlighted as an area that holds great potential within the organization given their risk knowledge and internal processes that can expand its activities in areas that are relevant from the point of view of top management.

Made available in DSpace on 2016-12-23T13:46:53Z (GMT). No. of bitstreams: 1 DISSERTACAO- LEITURA FINAL 2006.pdf: 760871 bytes, checksum: e7059c1574ab9b4cef8a470fb3944e32 (MD5) Previous issue date: 2005-08-08 / It studies the Worker Health committee (COSATs) inserted in fifteen unities of the Secretaria Estadual de Saúde do Estado do Espírito Santo. It evaluates the experience of implanting the COSATs in five years of existence and it contributes to trace directive rules that guide the formation course for these committee members. It is about a study with qualitative characteristic, such as exploratory descriptive, having the metadologic approach as study case. Data was taken from documents produced by COSATs members during the formation course, and from interviews and workshops, which psychodrama was used in the committee participants. To examine the empirical material, documents content analysis and interviews discourse and workshop production analysis were used. From the studies results it is possible to know the COSATs everyday life and it highlights the committee pioneering that has been constituted in the solidarity act of listening knowledge space, but also, conflicts space and unequal of forces relation. It ascertains that most of this committee is working with a reduced number of participants, or deactivated, or working with members whose mandates are irregular. It shows how difficult it is to relate COSATs with the unity directions and the lack of support of several institutions. A relevant point is the constatation of the committee distance from the other unity workers who are not involved in the discussions and decisions to be made, what indicates the committee not following a different path from what was expected in the creation. It points the necessity of a new evaluation of the formation course of workers inclusion and mobilization of a greater involvement, specially from the union and the Serviço de Segurança e Medicina do Trabalho professionals to support these committees and it suggests a new and deep study about relevant questions. / Estuda as Comissões de Saúde do Trabalhador (COSATs) inseridas em quinze unidades da Secretaria Estadual de Saúde do Estado do Espírito Santo. Avalia a experiência de implantação das COSATs nos cinco anos de existência e contribui para traçar diretrizes que nortearão o curso de formação para os membros dessa comissão. Trata-se de um estudo de natureza qualitativa, do tipo descritivo exploratório, tendo como abordagem metodológica o estudo de caso. Os dados foram obtidos em documentos produzidos pelos membros das COSATs, durante o curso de formação, e por meio de entrevistas e oficina, na qual se utilizou o psicodrama com os integrantes dessas comissões. Para exame do material empírico, utilizou-se a análise de conteúdo dos documentos e a análise de discurso das entrevistas e da produção da oficina. Este estudo, a partir de seus resultados, possibilita conhecer o cotidiano das COSATs e ressalta o pioneirismo dessas comissões que têm se constituído em espaço de conhecimento, de escuta, de solidariedade, mas, também, espaço de conflitos e de relação desigual de forças. Constata que essas comissões estão, em sua maioria, funcionando com número reduzido de integrantes, desativadas, ou atuando com membros que estão com os mandatos vencidos. Retrata a dificuldade na relação das COSATs com as direções das unidades e a falta de apoio de diversos órgãos e instituições. Um ponto relevante é a constatação do distanciamento das comissões dos demais trabalhadores da unidade que não são envolvidos nas discussões e nas tomadas de decisões, o que indica que essas comissões estão tomando um rumo diferente do previsto na sua criação. Aponta a necessidade de reavaliação do curso de formação, de inclusão e mobilização dos trabalhadores, de maior envolvimento, principalmente do sindicato e profissionais do Serviço de Segurança e Medicina do Trabalho, no apoio a essas comissões, e sugere a realização de novos estudos a partir de questões relevantes que precisam ser mais aprofundadas.

Internal auditing is the auditing performed by companies themselves. Previous research has put forth the idea that female chairmen in audit committees increase the internal auditing. In this study, we examine how levels of risk preference within internal auditing are influenced by the gender of the chairman in an audit committee. We also examine how the independence of a chairman affect internal auditing. We propose two hypothesizes, where the first one considers if the risk preference is affected by the gender of an audit committee chairman. The second hypothesis is stated to further question if the risk preference is affected by the independence of an audit committee chairman. The study is based on 697 observations retrieved from financial reports between the years of 2005-2013. Risk preference is measured as the proportion of audit fees that are under the direct control of an audit committee. Gender is measured through binary variables based on legal gender. Our moderating variable Independence is binary based on full independence. By using regression analysis, we find an association between gender and internal auditing, but we find a weak positive association between lower ratio of non-audit costs and independence. This act as an indication that an independent chairmen lead to an increased internal auditing.

O presente trabalho tem por objetivo identificar de que forma a auditoria interna pode contribuir com o atingimento dos objetivos da organização tendo em vista o seu papel atual dentro do contexto de instabilidade financeira que ocasiona o aumento dos riscos inerentes ao negócio fazendo com que este departamento seja desafiado a gerir os riscos presentes, futuros, juntamente com a pressão por reduzir custos e agregar valor à organização. A importância da auditoria interna é destacada como sendo uma área que possui alto potencial dentro da organização dados seu conhecimento acerca dos riscos e processos internos e que pode ampliar sua atuação em áreas que possuem relevância sob o ponto de vista da alta administração. / This final paper focus on identify how internal audit can contribute to the achievement of organizational goals with a view to its current role within the context of financial instability that causes the increase of inherent business risks and therefore this department is challenged to manage the present and future risks, along with the pressure to reduce costs and add value to the organization. The importance of internal audit is highlighted as an area that holds great potential within the organization given their risk knowledge and internal processes that can expand its activities in areas that are relevant from the point of view of top management.

A crise vivida pela economia mundial em 2008 trouxe consigo inúmeras oportunidades de crescimento e internacionalização para empresas brasileiras, conforme divulgação da Pwc (Price Waterhouse e Coopers), com base na pesquisa do Jornal Valor Econômico. A internacionalização dessas empresas, além das oportunidades de crescimento, aduziu novas responsabilidades legais, entre elas a introduzida pelo Comitê de Pronunciamentos Contábeis (CPC), em seu pronunciamento técnico nº 2, regulamentado pela Deliberação n° 640/10 da Comissão de Valores Mobiliários. Esse pronunciamento possui características semelhantes ao Statement nº 52 do Financial Accounting Standards Board (FASB) norte-americano e visa melhorar a qualidade das informações contábeis, proporcionando maior transparência e credibilidade às demonstrações contábeis no âmbito internacional. Neste cenário globalizado, o Brasil necessita se equiparar aos mais de cem países que já adaptaram suas normas ao contexto internacional e começar a utilizar uma única linguagem contábil. Portanto, objetiva-se com esse estudo examinar as exigências que o CPC 2 trouxe para as empresas brasileiras que internacionalizaram seus negócios e quais as principais semelhanças e diferenças entre o CPC 2 e o FASB 52. Estes pronunciamentos auxiliam e regulamentam as Leis contábeis no foco de conversão da moeda, com o principal objetivo de estar convergentes e padronizadas. Nesse sentido conclui-se que a harmonização das normas contábeis é necessária e inevitável, visto que fortalece a profissão e a linguagem contábil que cada vez mais se padroniza mundialmente, mesmo reconhecendo-se que existem diferenças tributárias entre países. Deste modo faz-se necessário estar sempre atualizado. O contador do século XXI terá que se tornar um profissional com muito mais organização e disciplina, e sua profissão já está caracterizada pela modernidade e variedade em campos de atuação. O estudo realizado através de pesquisa bibliográfica, também, em normas americanas e brasileiras. Citando principais divergências e convergências entre os países. Sendo de principal importância para os estudiosos e profissionais da área. / The crisis in the world economy in 2008 brought with it numerous opportunities for growth and internationalization for Brazilian companies, as disclosed by PwC Brazil, based on the newspaper Valor Economico research. The internationalization of these companies and the growth opportunities, put forward new legal responsibilities, including the introduced by the Accounting Pronouncements Committee (CPC), in its technical pronouncement # 2, regulated by Resolution No. 640/10 of the Brazilian Securities Commission. This statement has similar characteristics to Statement 52 of the Financial Accounting Standarts Board (FASB) US and aims to improve the quality of accounting information, providing greater transparency and credibility to the financial statements at the international level. In this globalized scenario, Brazil needs to equate to more than one hundred countries have adapted their standards to the international context and start recording a single accounting language. Therefore, aims at presenting what conditions the CPC 2 brought to the Brazilian companies to internationalize their business and what are the main similarities and differences between the CPC 2 and 52. These FASB pronouncements and help regulate the accounting laws on currency conversion focus with the main objective to be convergent and standardized. In this sense it is concluded that the harmonization of accounting standards is necessary and inevitable, as strengthens the profession and the accounting language and increasingly standardizes worldwide. Of course, knowing that there is tax differences between countries. In this mode it is necessary to be always up to date. The XXI Century counter will have to become a professional with more organization and discipline, and their profession is already characterized by modernity and variety in fields. The study conducted through literature search also in American and Brazilian standards. Citing major differences and similarities between countries. It is of prime importance to scholars and professionals.

nÃo hà / This study deals with the experience of the Acaraà Basin Committee, the process democratization of the Water Resources Management in Acaraà region bathed by the Acaraà River, in the State of CearÃ, Brazil. The deployment of Acaraà basin committee brought to the local community the opportunity to meet and discuss key aspects of the decentralization and democratization of the State Water Resources Policy Process, provided by laws that now govern the participatory management of water resources both at the state level as federal. Novel experience for most members of the committee makes room for new paradigms in defining the participatory management process to follow, since the decision making run of discussion and deliberation at meetings of the committee members on the basis of management tools. The empowerment and recognition of the Acaraà Basin Committee brings the perspective of consolidating space resolution of the State Policy for Water Resources in the region. The aim of this study was to evaluate the advances in water resources of the State of CearÃ, through the Basin Committees policy as an instrument of democratization of water resources in the river basin AcaraÃ. The paper is organized into five chapters. The Introduction deals with the statement of the problem, the scope of work and discusses how the document is organized. The Chapter 2 presents a literature review and legal bases; the Chapter 3 presents the methodology used for the study in question, and describes the Committee of River Basin AcaraÃ; the Chapter 4 presents the results of research; finally, chapter 5 presents conclusions of this research and makes some suggestions of complementary studies. / Este estudo trata da experiÃncia do Comità de Bacia do AcaraÃ, no processo de democratizaÃÃo da GestÃo dos Recursos HÃdricos na regiÃo banhada pelo Rio AcaraÃ, localizado no Estado do CearÃ, Brasil. A implantaÃÃo do comità da bacia do Acaraà trouxe à sociedade local a possibilidade de conhecer e discutir aspectos essenciais do processo de descentralizaÃÃo e democratizaÃÃo da PolÃtica Estadual dos Recursos HÃdricos, previstos nas leis que ora norteiam a gestÃo participativa dos recursos hÃdricos tanto a nÃvel estadual quanto federal. ExperiÃncia inovadora para a maioria dos membros do comità abre espaÃo para novos paradigmas na definiÃÃo do processo de gestÃo participativa a seguir, visto que as tomadas de decisÃo partem da discussÃo e deliberaÃÃo em reuniÃes dos membros do comitÃ, com base nos instrumentos de gestÃo. O fortalecimento e o reconhecimento do Comità de Bacia do Acaraà traz a perspectiva de consolidaÃÃo de espaÃo de deliberaÃÃo da PolÃtica Estadual dos Recursos HÃdricos na regiÃo. O objetivo deste estudo foi avaliar os avanÃos em recursos hÃdricos do Estado do CearÃ, atravÃs da polÃtica de ComitÃs de Bacia como instrumento de democratizaÃÃo dos recursos hÃdricos na bacia do Rio AcaraÃ. O trabalho està organizado em cinco capÃtulos. A IntroduÃÃo trata da formulaÃÃo do problema, do escopo do trabalho e discorre sobre a maneira como o documento foi organizado. O Capitulo 2 apresenta uma revisÃo bibliogrÃfica e bases legais; o Capitulo 3 apresenta a metodologia utilizada para o estudo em questÃo, e descreve o Comità da Bacia HidrogrÃfica do Rio AcaraÃ; o Capitulo 4 apresenta os resultados da pesquisa; e finalmente, o capitulo 5 apresenta as consideraÃÃes finais desta pesquisa e faz algumas sugestÃes de estudos complementares.