Bottom trawling in the Mediterranean Sea has compromised the availability of demersal fishery resources, primarily due to decades of overexploitation beyond sustainability thresholds. Low selective ...bottom trawl nets have exacerbated this situation by catching large numbers of under-sized or immature individuals of targeted and not-targeted commercial species that are subsequently discarded. EU legislation requires EU Mediterranean countries to recover demersal fish stocks to sustainable levels by January 2025. This is a challenging requirement under current management scenarios that mainly focus on reducing fishing hours, compromising the activity of the fleets. While social networks among fishing fleets and fisherman associations are essential for facilitating the transition to sustainable exploitation, improving the selectivity of bottom trawl gears is proposed as a viable option beyond reducing fishing hours. This study presents the benefits of improving bottom trawlers net selectivity in multi-species NW Mediterranean coastal and deep-sea fisheries to reduce the catch of non-commercial sizes and discards. Data from selectivity experiments and literature review, fish market landings and a regional monitoring program in the FAO geographical sub-area 6 were used. Results indicate that in the short term, enhanced selectivity leads to an increase in the proportion of fish that are closer to their minimum conservation reference sizes or sizes at maturity, while minimising the impact on commercial catches. Sustainability may be achieved, though beyond 2025, with measures complementing selectivity. These include the adoption of semi-pelagic otter doors to mitigate the impact of trawlers on the seabed and the expansion of no-take marine reserves to ensure habitat recovery and spillover effects.
The most felt impact due to climate change in Indonesia is the climate anomaly. This condition will affect the planning of water allocation. The purpose of this study was to determine the impact of ...climate change on the annual water allocation plan. This research was conducted in the Bangga watershed, Indonesia. The methods used include climate change detection, irrigation water needs, domestic and non-domestic water needs, water availability, water balance, and an annual water allocation plan. The data used is daily rainfall data for 29 years (1993-2021) from Bangga Atas and Bangga Bawah stations and climate data from Bora station for the same period. The results of this study are: there has been a change in climate in the Bangga watershed and there has been an increase in rainfall in the last 10 years so the availability of water has also increased. Climate change has a very big influence on the availability of rivers, especially in the dry year, causing a water deficit. This condition applies to the period 1995-2021. In normal year conditions and wet year conditions, there is a change in the status of the water balance from deficit to surplus for the last 10 years. The annual water allocation plan based on the period 2012-2021 is proposed as an annual water allocation plan for the next five years and can be reviewed after three years. Meanwhile, the strategy to reduce the water shortage deficit is to make a priority scale for all water needs.
The purpose of theis study was to analyze the activities conducted by the internal auditing units of the eleven Federal Institutes of Education, Sciences and Tecnology (IFs) in the Northeast region ...of Brazil from 2015 to 2017. The methodology applied developed a descriptive study of quantitative-qualitative approach whose research strategy was of multiple case study. Data were collected through documental análisis and interviews. Simple descriptive statistics and descriptive análisis were used for the data processing. Among results achieved, it was observed that the Federal Institutes (IFs) prioritize the use of, mainly , operational, special, managerial and accounting auditings. It was found that the institutions investigated carried out, almost with the same intensity and frequency, the planned activities (79,36 %) and 65 unplanned activities in their respective plannings.
Esta pesquisa teve como objetivo analisar as atividades desenvolvidas pelas unidades de auditoria interna dos onze Institutos Federais de Educação, Ciência e Tecnologia (IFs) localizados na região Nordeste do Brasil, no triênio 2015-2017. Metodologicamente, desenvolveu-se um estudo descritivo com abordagem quantitativo-qualitativa, cuja estratégia de pesquisa foi o estudo de casos múltiplos e a coleta de dados, realizada por meio de análise documental e entrevista. Estatística descritiva simples e análise descritiva básica foram utilizadas para o processamento dos dados. Dentre os resultados obtidos, observou-se que as IFs priorizam a aplicação de auditorias, principalmente operacionais, especiais, gerenciais e contábeis. Detectou-se que as instituições investigadas realizaram, com praticamente a mesma intensidade e frequência, atividades planejadas (79,36%) e 65 atividades não programadas em seus respectivos horários.
Esta investigación tuvo como objetivo analizar las actividades realizadas por las unidades de auditoría interna de los once Institutos Federales de Educación, Ciencia y Tecnología (IFs) localizados en la región Noreste de Brasil, en el trienio 2015-2017. Metodológicamente, se desarrolló un estudio descriptivo con un enfoque cuantitativo-cualitativo, cuya estrategia de investigación fue el estudio de múltiples casos y recopilación de datos, realizado por análisis documental y entrevista. Para el procesamiento de datos se utilizaron estadísticas descriptivas simples y análisis descriptivos básicos. Entre los resultados obtenidos, se observó que los IFs priorizan la aplicación de auditorías, especialmente auditoría operativa, especial, de gestión y auditoría contable. Se detectó que las instituciones investigadas han realizado, prácticamente con la misma intensidad y frecuencia, actividades planificadas (79,36%) y 65 actividades no programadas en sus respectivas planificaciones.
Why did the European Union experience a stark variation in the levels of conflict between the late 1970s, when budgetary disputes dominated European politics, and the 1990s, when political actors ...were able to settle upon budgetary agreements without major conflicts? This book responds to this key question with a two-step argument: Its first part shows that decision-making rules can be regarded as a key determinant of the level of conflict in EU budgetary politics. It details far-reaching reform in 1988 reduced conflict, because it introduced an institutional setting for multiannual budget planning that corrected the deficiencies of the original budget treaty. Having identified institutional change as the trigger for the reduction of conflict, the second part of this study focuses on the 1988 reform. It shows how a number of ‘reproduction mechanisms’ prevented major institutional change in the 1970s and early 1980s. When these ‘reproduction mechanisms’ lost force, a reform became possible and a new institutional setting emerged in 1988. These findings deliver a sharp insight into the interplay between rules and conflict in the still evolving political system of the EU. Moreover, by identifying precise conditions for the occurrence of institutional change, and by linking political performance of institutions to their stability this is a significant contribution to institutionalist research in social science. This book is an excellent resource for students and scholars of the European Union, Political Science, International Relations, Public Policy and Public Finance.
This chapter discusses the need for chief audit executives to undertake audit planning to ensure that the internal audit function maximizes its value to the organization. Annual audit planning should ...consider organizational objectives and the risks that relate to these objectives. Often, chief audit executives will develop an audit universe as a precursor to the annual plan. The audit universe should consider each of the major processes and operations within an organization. In addition, the chief audit executive should consider developing an assurance map to identify the different assurance provided by stakeholders across the organization. Undertaking better practice, risk‐based audit planning ensures that the chief audit executive is directing resources at areas most likely to add value to the organization. Without adequate planning, the chief auditor executive may not be meeting stakeholder expectations.
Moral Education in High Schools SUZUKI, Fumio
KITASATO REVIEW Annual Report of Studies in Liberal Arts and Sciences,
2010/03/31, Letnik:
15
Journal Article
Odprti dostop
According to the Ordinance for Enforcement of the School Education Act, “Morals ” areincluded in the curriculum of elementary and junior high schools, but not in that of high schools. However, the ...official educational guidelines for high schools clearly state that “moral education” shall be “conducted throughout educational activities of schools.“ In addition, a “moral course ” is set up in elementary and junior high schools for the promotion of moral education, and its objectives are stated as; “To nurture practical moral ability” and “To cultivate practical moral ability.” Practical ability is also focused on these objectives. In high schools, there is no “moral course” but, what is essential in order to promote “moral education” are systematic efforts that succeed and deepen the major points and contents of “moral course” in elementary and junior high schools and that integrate all three domains of high school curriculum namely ‘individual subjects’ , ‘hours for comprehensive studies’ and ‘extracurricular activities’ . ‘Hours for comprehensive studies’ and ‘extracurricular activities’ are generally planned by curriculum coordinators and guidance counselors, respectively, on an annual basis and the plans incorporate volunteer activities, learning through experience and lectures. In addition, guidance is often primarily conducted by teachers in charge of their own classes. Though principals directly instruct students only on limited occasions, they have a number of opportunities to address all the students through lectures. The important point in lectures for students is to take care of ‘worries and struggles’ specific to the developmental stages of students. Also, it is important that students can explore their own issues and objectives, deepen their thoughts, realize their own growth and consequently understand human nature more deeply through a lecture. It is one of the important roles of principals in delivering appropriate lectures at various junctures of their schools. For the purpose of the above, an annual plan should be prepared in advance.
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