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The aim of this paper was to analyze the accounting treatment used by companies in Brazil that have investments in joint operations, in light of the Brazilian and international accounting standards. There are no doubts about the accounting treatment to be used in consolidated statements, but a divergence was identified between the international and Brazilian standards in relation to individual statements. IFRS 11 determines that investors recognize the values of a joint operation proportionally in consolidated and separate statements. However, the Brazilian standard includes a paragraph determining that only joint operations with no legal personality can be measured in individual statements proportionally. CPC 19 foresees different accounting treatments depending on the legal form of the joint operation, omitting the accounting treatment to be used in joint operations with a separate vehicle. The topic of joint operations is relevant, as the accounting treatment used in Brazil can mean our accounting practices do not comply with the international ones. Besides contributing to the literature on joint businesses, this essay indicates to regulatory bodies the need to modify the Brazilian standard so that it fits the international ones. As well as discussing the current standard, an analysis was carried out of companies in Brazil that have joint operations and the respective accounting treatments used to infer how well they fit the international standards. The results indicate that the accounting statements of the companies in Brazil with joint operations, composed through a separate vehicle, do not comply with the international standards. The main contribution of this essay is that it draws the attention of companies, auditors, and regulators to this non-compliance. RESUMO O objetivo do trabalho foi analisar o tratamento contábil utilizado pelas empresas no Brasil que possuam investimentos em operações em conjunto, à luz das normas brasileiras e internacionais de contabilidade. Não existem dúvidas sobre o tratamento contábil a ser utilizado nas demonstrações consolidadas, mas foi identificada divergência entre as normas internacional e brasileira em relação às demonstrações individuais. A IFRS 11 determina que os investidores reconheçam os valores da operação em conjunto de forma proporcional nas demonstrações consolidadas e separadas. Entretanto, a norma brasileira incluiu um parágrafo determinando que apenas as operações em conjunto sem personalidade jurídica podem ser mensuradas nas demonstrações individuais de forma proporcional. O CPC 19 prevê tratamentos contábeis diferentes a depender da forma jurídica da operação em conjunto, sendo omisso em relação ao tratamento contábil a ser utilizado nas operações em conjunto com veículo separado. O tema operações em conjunto é relevante, pois o tratamento contábil utilizado no Brasil pode fazer com que as nossas práticas contábeis não estejam em conformidade com as internacionais. Além de contribuir para a literatura sobre negócios em conjunto, este ensaio indica aos órgãos reguladores a necessidade de modificação na norma brasileira para sua adequação às internacionais. Além de discutir a normatização vigente, foram analisadas as empresas que, no Brasil, possuem operações em conjunto e os respectivos tratamentos contábeis utilizados para inferir a sua adequação em relação às normas internacionais. Os resultados indicam que as demonstrações contábeis das empresas no Brasil com operações em conjunto, constituídas por meio de entidade veículo, não estão em conformidade com as normas internacionais. A principal contribuição deste ensaio é chamar a atenção de empresas, auditores e reguladores para essa desconformidade.

While projects for the exploration of space remain ambitious and financially as well as technologically demanding projects, their benefit in understanding our planet is unrivaled [1]. On top of enabling technologies that keep drastically altering the way we communicate, navigate, or build our cities, they currently present the only means of assessing key environmental variables on a global scale [2]–[5]. Today, we witness the New Space era with promises of ever easier, faster, and cheaper space access as a major driving force for the future development to four space capabilities, specifically in Earth Observation (EO), but also in communication (COM) and navigation (NAV) applications. Since from an economic point of view, only now it became possible to achieve resolution and coverage matching the needs of many applications outside the scientific community by means of small satellite constellations[6]–[9].

Reliability of the collaboration among military organizations is the key to success or failure of joint operations. However, the battlefield environment is changing rapidly, and the collaborative mode between organizations is easily affected by the changes. Therefore, a flexible collaborative mechanism for adjustment must be proposed, and it requires higher flexibility and autonomy of collaborative organizations. In order to pursue a better collaboration and then accomplish the common mission, this paper firstly establishes a context-aware model based on ontology and event calculus, which is used for the perception and reasoning analysis of changes; secondly, designs two evaluation index systems respectively for operational organizations' overall effectiveness and capability of operational activities; lastly, combines the former models and proposes an adaptive collaborative method. The method evaluates the operational capability of an organization, compares it with a given threshold, and then adopts the solution of activity replacement or organization replacement to update the collaborative mode.

Taslimikar, Behrooz, Ph.D. student of strategic defense science, University and Strategic Research and Research Center for National Defense, Behrooztaslimikar@gmail.com, 09193361731. Abstract Today, single-force operations are no longer on the battlefield, and all battle scene designers, even in the most powerful military countries, also design their joint combat missions, Because the joint force has increased the chance of success in an exponential way and makes the operations more practical and effective at the true combat scene. Due to the major differences in the function of different forces that are commonly used, therefore, the principle of unity of command and subsequent unity of efforts to carry out operations will become more important in order to prevent any dispersion in operations and we can maximize effectiveness. Hence, the researcher aimed at "explaining the need to use the joint command and control system in the armed forces" to address the issue with the question "Will the use of the joint command and control system be the requirements of the armed forces?" An applied research has been carried out using mixed methods and the results indicate that exploitation of the joint command and control system, the requirements of focusing efforts, the proper organization of forces, the possibility of advance, maximum integrity, full utilization of forces, attention to general objectives, full support and promoting the coordination of forces, which are considered as the principles for the use of joint forces. Key words: joint command and control, command types, types of operations, joint operations.

Jointness is a military term, as explained by the Collins Dictionary, which refers to “the cooperation and integration of different branches of the military”. India has the fourth largest military in the world and each operates independently. The cooperation among the three Services is according to the priorities as visualised by each Service, with coordination by the Ministry of Defence (MoD). In April 2017, the three Service Chiefs released the latest Joint Doctrine for the Indian armed forces. It is important to note that the first doctrine was written in 2006 and was a classified version that was not released to the public. The current document has very little depth and would not be able to integrate the various branches of the Indian armed forces. There would be no joint response to a military situation. Currently, there are more than 32 countries with joint Services set-ups.

The purpose of the following article is to present the general framework of the successful joint operation carried out by the Brazilian Navy and Army on the naval Battle of Riachuelo, on June 11th, 1865. Joint operations are those carried out by two or more armed forces, without a commanding unit. The attack on Corrientes on May 25th, 1865, led by a joint operation between Brazil and Argentina, urged Solano Lopez to attack the Brazilian naval force which on June, 1865, was in front of Corrientes, almost at the rear of the invading Paraguayan land force, that was marching by the left bank of Paraná River. 2.287 Brazilian combatants, 1.113 from the Navy and 1.174 from the Army, were boarded on the nine ships of our fleet. As they suffered the Paraguayan attack on a Sunday, June, 11th, 1865, they wrote one of the most glorious pages of Brazilian Navy history.

A presente tese em por objetivo ilustrar como se dá o modelo conjunto - uma estrutura que compreende institucionalização, educação militar conjunta, assim como operações conjuntas, de modo a engajar as três forças singulares – por meio de uma abordagem híbrida, composta tanto pela discussão teórica e empírica quanto pela possibilidade de aplicação. Tomando por exemplo o caso britânico, o qual apresenta pioneirismo especialmente na educação militar conjunta, a construção da abordagem utilizada na presente tese perpassa por uma revisão compreensiva das abordagens sobre mudança organizacional e inovação militar, buscando demonstrar os limites das abordagens lineares e propondo uma abordagem sistêmica, demonstrando seu potencial de análise na visualização do processo de jointery e do modelo conjunto per se. Neste sentido, a teoria complexa e a estrutura de fractais são apresentadas como alternativa e, por meio de estudo de caso e process-tracing, buscou-se iluminar os parâmetros gerais para o estabelecimento do modelo conjunto dentro do espectro da Gestão de Defesa, tendo como produto um mecanismo de diagnóstico dos desafios nesta seara aplicável ao caso brasileiro. A tese de divide em cinco capítulos, os quais podem ser separados em ambientação, estudo de caso e aplicação da abordagem teórica inferida. Na ambientação, apresentam-se os antecedentes das operações conjuntas em termos de emprego, formação e suas respectivas intermitências, além de um quadro analítico prévio a respeito do Brasil em termos geopolíticos e de prospecção. No estudo de caso, aprofundam-se as análises acerca do caso britânico e dos fundamentos do jointery em sua raiz institucional, conduzindo às forças motrizes do processo e aos parâmetros gerais. Por fim, aplica-se o quadro diagnóstico ao caso brasileiro em termos de inferência de lições a serem aprendidas no recente laboratório de experiências instaurado nesta seara e, especialmente, como meio de condução ao princípio apregoado para esta modalidade de operações, o da interoperabilidade, demonstrando os desafios de gestão que se apresentam para este objetivo. Logo, visando agregar ao debate corrente de Estudos Estratégicos Internacionais e de Estudos de Segurança e Defesa uma perspectiva diferenciada em termos de abordagem teórica e análise ao elencar uma abordagem híbrida visando diagnosticar os desafios de gestão correntes e propondo uma agenda de pesquisas para as operações conjuntas no Brasil, questão recente e passível de amplo debate. This thesis aims to offer illustrations about the joint model - a structure which abridges institutionalisation, joint military education, as well as joint operations, engaging all the single services – by means of a hybrid approach composed by the theoretical and empirical discussions as well as applicability. Taking the British case for study due to its pioneering spirit, particularly concerning joint professional military education, the approach built in this thesis includes a comprehensive review of organizational change and military innovation approaches aiming to demonstrate the limits of the linear approaches while proposing a systemic one, presenting its analysis potential to observe the jointery process and the joint model as a whole. In this sense, the complexity theory and the fractals structure posit as an alternative, as it was aimed to enlighten the ground parameters for the establishment of a joint model through case study and process-tracing within the scope of Defence Management. The product was a diagnosis mechanism capable to check the challenges in this area concerning the Brazilian case. This thesis was divided in five chapters, which by their turn can be separated in ambiance, case study and application of the inferred approach. The background of the joint operations regarding deployment, education and their intermittences are presented in the ambiance, besides a brief analytical framework presenting Brazil by means of geopolitical and prospective analyses. The analyses regarding United Kingdom and the institutional grounds of the jointery process are presented as the case study, also including the driving forces of the process and the ground parameters as well. As a final part, a diagnostic framework inferred from the proposed approach is applied to the Brazilian case. It was determined upon the case study and the process tracing, presenting lessons to be learned within the recent experiences lab installed in joint operations area, particularly regarding the much-vaunted principle of interoperability as management challenges are posited to reach such objective. Therefore, the present thesis aims to gather a different perspective to the current debate of International Strategic Studies and of Defence and Security Studies in Brazil by offering a hybrid approach aiming to present the current management challenges in the search of a joint model as well as proposing a research agenda for the joint operations in Brazil, a recent issue capable to instigate a broad discussion.

A new European Defence Agency (EDA) project is currently being set up, called SALSA, in which five European nations are working towards a common underwater communication stack for heavy-duty purposes, i.e., a rugged protocol stack that can serve as the future communication backbone for naval operations involving autonomous underwater vehicles (AUV) and bottom nodes. The emerging NATO standard JANUS is envisioned as first-contact protocol in the SALSA stack, enabling ad-hoc extensions of the underwater network such as in-mission upscaling of the number of AUVs in joint operations. In this context, the JANUS modulation has been tested at sea for several communication ranges and Doppler shifts, comparing its performance with the candidate physical-layer protocol of the SALSA stack.

Organizing for safety and security has become increasingly complex. A multitude of actors is involved trying to respond collaboratively to problems varying from terrorist attacks to natural or man-made disasters. Interorganizational collaborative crisis and disaster management has become an essential tool to deal with multifaceted extreme events. Despite the popularity of collaboration in theory, case research has shown that it is difficult to achieve in practice. The different organizational cultures involved in interorganizational collaboration are perceived as a severe challenge to effective collaboration. This chapter asserts that a culture-as-problem approach is an unhelpful perspective. Cultural differences provide the leverage that is to be gained from collaboration and, if managed, enhance the value of collaborative activities in the field of crisis and disaster management. Increased awareness of organizational culture as an important factor in interorganizational collaboration and a focus on culture as an asset could break an important barrier to effective interorganizational collaboration during crisis or disaster.

Ante el nuevo escenario de un postconflicto planteado en Colombia, las Fuerzas Militares adelantan un proceso de transformación y uno de los objetivos de este proceso es incrementar y perfeccionar las operaciones conjuntas, es decir, aquellas planeadas y ejecutadas por dos o más fuerzas. El primer paso se dio en 2003 con la creación de la Fuerza de Tarea Conjunta Omega, cuya base es la experiencia de las Fuerzas Armadas de Estados Unidos. Este artículo analiza la operación estadounidense Libertad para Irak -en especial el nivel estratégico y la unidad de mando- y la compara con los resultados alcanzados hasta ahora por Colombia en el campo de las operaciones conjuntas, donde la generación de sinergias y la flexibilidad operacional han aumentado la exactitud, la contundencia y la eficiencia de las Fuerzas Militares. In the newly proposed post-conflict scenario in Colombia, the Armed Forces are engaged in a process of transformation, and one of the objectives of this process is to increase and improve joint operations, that is, those planned and executed by two or more military forces. The first step towards this objective occurred in 2003 with the creation of the Omega Joint Task Force, based on the experience of the United States Armed Forces. This article analyzes the US Operation Iraqi Freedom -especially the strategic level and the unity of command- and compares it with the results achieved so far by Colombia in the field of joint operations, where the generation of synergies and operational flexibility have increased the accuracy, strength, and efficiency of the Military Forces.

Wireless sensor detection is readily accessible, easily deployable, and usable technology that provides public-safety personnel with an early-warning and identification tool in the event of a Chemical Biological Radiological Nuclear (CBRN) incident. This is accomplished by incorporating wireless sensor detection capability into the Los Angeles Fire Departments (LAFD) hazardous-materials operations. Due to the relative ease of use and low cost of deployment, it makes sense that the LAFD employ wireless technology, capitalizing on the advantages. The question regarding CBRN wireless sensor network capability is whether this technology is suitable, reliable, user friendly, and quickly deployable. Furthermore, will this technology provide critical early warning, detection, and subsequent notification in real time The goal of this thesis is to determine CBRN wireless sensor detection capability in terms of reliability, deployment, early warning, and notification. The objective is to outline a concept of operations document providing the need structure for incorporating wireless sensor detection capability into public-safety operations. Through field deployments and exercises using sensor detectors, standardized equipment, and software, the LAFD will have better access to early detection and notification of CBRN material releases. The end result means a more efficient, cost-effective tool that readily detects hazardous products, providing an early warning capability. http://archive.org/details/conceptofoperati109456843 Battalion Chief, Los Angeles Fire Department Approved for public release; distribution is unlimited.

Modern krigföring genomförs till stor del i form av gemensamma operationer. Helikoptern är en relativt ny tillgång i modern krigföring men används i stor utsträckning för olika uppgifter. Helikopterns förmåga att flyga men ändå bibehålla en nära kontakt med markstyrkorna har gjort den unik, men det har även inneburit att den har varit svår att placera, luft eller mark, vilket i sin tur inneburit att teoriutvecklingen kring helikoptern gått långsamt. Uppsatsen skall beskriva ett tänkbart sätt att nyttja helikopterns förmågor i gemensamma operationer. Arbetet utförs i två steg där första steget görs för att generera en teori utifrån teorier om kombinerad bekämpning, gemensamma operationer och teorier om helikopterns förmågor. Därefter genomförs en fallstudie i syfte att undersöka i vilken utsträckning teorin kan anses vara prövbar i ett senare skede. Modern warfare of today is to a large extent carried out as joint operations. The helicopter is a fairly new asset for modern warfare but is used frequently for different tasks. The helicopters ability to fly and yet remain in close contact with the ground forces makes it unique, but that is also one of the major reasons why it has been hard to lable the helicopter, air or ground, which in turn is why theory development regarding helicopters has been slow. This essay will attemp to describe a plausible way to use helikopters in joint operations. It will be done in two steps where the first step aims to generate a theory that derives from the theories behind combined arms warfare, joint operations and theories regarding the helicopter abilitys. The theory will be used in an exemplifying case study that aims to investigate to what extent the theory can be regarded as valid and subjected to a test.

Collaboration in organizations is not a new phenomenon indeed. Processes in organizations have always required collaboration and co-ordination between people, activities and departments. The last few years, however, there has also been increased co-operation between organizations, the so-called inter-organizational collaboration. This involves boundary-crossing collaboration, in which several organizations together make a product or create a service, share knowledge or make expertise available to each other. In the literature this phenomenon is known as network organizations (Nohria & Eccles, 1992; Jansen & Jägers,1995). We do not only find network organizations in commercial companies, but as often ingovernment organizations, where the participants may be government institutions/departments, and in organizations outside the government. The term is also used when it concerns the collaboration between (reasonably) autonomously operating departments of larger organizations, such as multinationals. Thus the collaboration between the AirMobile Brigade and the Tactical Helicopter Group (THG) is an example of inter-organizational collaboration in the armed forces.In this article the authors intend to present a vision on internal and external collaboration in the armed forces from the perspective of network organizations. By means of several points of interest in the recently published Defence Memorandum they will demonstrate that in a number of areas network-like organizations, in many variations, are emerging between armed forces, between services and between international organizations. A theoretical framework is presented for the positioning of the different types of networks. This framework will be applied to the armed forces and the authors conclude by indicating the significance of network organizations for them.

Collaboration in organizations is not a new phenomenon indeed. Processes in organizations have always required collaboration and co-ordination between people, activities and departments. The last few years, however, there has also been increased co-operation between organizations, the so-called inter-organizational collaboration. This involves boundary-crossing collaboration, in which several organizations together make a product or create a service, share knowledge or make expertise available to each other. In the literature this phenomenon is known as network organizations (Nohria & Eccles, 1992; Jansen & Jägers,1995). We do not only find network organizations in commercial companies, but as often ingovernment organizations, where the participants may be government institutions/departments, and in organizations outside the government. The term is also used when it concerns the collaboration between (reasonably) autonomously operating departments of larger organizations, such as multinationals. Thus the collaboration between the AirMobile Brigade and the Tactical Helicopter Group (THG) is an example of inter-organizational collaboration in the armed forces.In this article the authors intend to present a vision on internal and external collaboration in the armed forces from the perspective of network organizations. By means of several points of interest in the recently published Defence Memorandum they will demonstrate that in a number of areas network-like organizations, in many variations, are emerging between armed forces, between services and between international organizations. A theoretical framework is presented for the positioning of the different types of networks. This framework will be applied to the armed forces and the authors conclude by indicating the significance of network organizations for them.

There are numerous interrelationships between joint operations, maritime theaters, operational or campaign planning, and combat. This thesis is an analysis of the British Turkish campaign of 1915, the German Norwegian campaign in 1940, and the U. S. Korean campaign in 1950 to discover some of these interrelationships. For each campaign, the nation's joint service organization and strategic rationale is discussed in order to show its influence on operational planning. The plan for each of the campaigns is then presented, and compared to the actual combat which occurred during the execution of the plan. The analysis emphasizes two important purposes of the operation plan. First, the operational plan organizes means, space, and time in order to coordinate the actions of the (joint) forces available. Second, the operational plan communicates the intent of the operation to subordinates. http://archive.org/details/someplanningcons1094527276 Lieutenant, United States Navy Approved for public release; distribution is unlimited.

This thesis examines the 1980 cuban refugee operation in which the United States military was an active participant. The purpose of this project was to examine the undesirable phenomena at the refugee centers and develop cultural indicators which may predict their occurrence. Information was gathered from official records, periodicals, and personal interviews with a variety of participants. These interviews ranged from the refugees themselves, to the installation commanders. After action reports from both the Vietnamese and Cuban operation were reviewed in detail. The results of this project clearly reveal that serious incidents occurred in all Cuban refugee centers. Cultural issues surrounding the serious incidents were discussed and contributing factors developed. An examination of the contributing factors using cultural concepts was also presented. http://archive.org/details/refugeeoperation1094520317 Major, United States Army Captain, United States Army Approved for public release; distribution is unlimited.