Carlos André de Melo Alves

Food poisoning by clenbuterol in Portugal

This paper describes the occurrence of four cases of acute food poisoning, involving a total of 50 people, due to the ingestion of lamb and bovine meat containing residues of clenbuterol. Symptoms shown by the intoxicated people may be generally described as gross tremors of the extremities, tachycardia, nausea, headaches and dizziness. Analytical methodology developed for the determination of clenbuterol in meat, liver and blood samples is described. Procedures are described which should be followed when the described symptoms are evident in a group of people who have ingested contaminated meat, and particularly liver of ruminants.

Remuneração de Administradores em Bancos no Brasil: Estudo Baseado em Recomendações Inovadoras do Comitê da Basileia

OBJETIVO nO objetivo principal deste estudo e identificar as caracteristicas pertinentes a remuneracao de administradores de bancos no Brasil, em 2012 e 2013. Subsidiariamente, comparam-se tais caracteristicas segundo categorias de informacoes qualitativas e quantitativas baseadas nas recomendacoes do Comite da Basileia. n nMETODOLOGIA nRealiza-se estudo descritivo, abrangendo pesquisa documental e analise de conteudo das informacoes a respeito dos bancos divulgadas nos seus respectivos sitios eletronicos, CVM, BM&FBovespa, Banco Central do Brasil e Juntas Comerciais. A amostra intencional abrange os 30 maiores bancos em ativos totais do relatorio ‘50 maiores bancos e o consolidado do Sistema Financeiro Nacional’, data-base dezembro de 2013. n nRESULTADOS E CONCLUSOES nApos exame de 1.740 subcategorias, os resultados mostram que os percentuais medios de subcategorias presentes para as categorias de informacoes qualitativas e quantitativas foram, respectivamente, 24,63% e 18,18% em 2012, e 27,04% e 20,00% em 2013. As informacoes qualitativas superaram as informacoes quantitativas nos dois anos. Uma vez que as recomendacoes do Comite da Basileia tornaram-se vigentes a partir de 2012, os resultados deste estudo, com foco nos dois primeiros anos de vigencia dessas recomendacoes, trazem uma contribuicao inedita para a literatura sobre a divulgacao a respeito da remuneracao de administradores de bancos no Pais. n nIMPLICACOES PRATICAS nEste estudo propicia um melhor entendimento sobre a adequacao dos bancos no Brasil as recomendacoes do Comite da Basileia a respeito da divulgacao da remuneracao de administradores de bancos. A divulgacao de bancos pode contribuir para reducao de assimetrias informacionais de partes interessadas, para a transparencia e para a disciplina do mercado, tal como preconizada pelo Pilar III do Basileia II. n nPALAVRAS-CHAVE nRemuneracao de administradores; Bancos; Comite da Basileia; Governanca Corporativa. n nu2003 nREMUNERATION OF BANK MANAGERS IN BRAZIL: STUDY BASED ON THE INNOVATIVE BASEL COMMITTEES RECOMMENDATIONS n nOBJECTIVE nThe aim of this study is to identify the characteristics pertinent to the remuneration of bank managers in Brazil, in 2012 and 2013. Alternatively, this study compares these characteristics according to categories of qualitative and quantitative information based on the Basel Committees recommendations. n nMETHODOLOGY nIt is carried out a descriptive study, including documentary research and content analysis of information about the banks disclosure in their respective websites, CVM, BM&FBovespa, the Central Bank of Brazil and boards of trade. The sample comprises the 30 largest banks in total assets of the report ‘50 largest banks and consolidated of National Financial System’, base date December 2013. n nRESULTS AND CONCLUSIONS nAfter examining 1.740 subcategories, the results show that the average percentage of present subcategories for categories of qualitative and quantitative information were, respectively, 24,63% and 18,18% in 2012, and 27,04% and 20,00% in 2013. Qualitative information exceeded the quantitative information in both years. Since the Basel Committees recommendations became effective in 2012, the results of this study, focusing on the first two years of validity of these recommendations, bring a unique contribution to the literature on disclosure about the bank managers’ compensation in the country. n nPRACTICAL IMPLICATIONS nThis study provides a better understanding of the adequacy of banks in Brazil to the innovative Basel Committees recommendations regarding the disclosure of the remuneration of bank directors. The disclosure of banks can contribute to reducing information asymmetries of stakeholders, increase the transparency and market discipline, as recommended by the Pillar III of Basel II. n nKEYWORDS nRemuneration of managers; Banks; Basel Committee; Corporate Governance.

An investigation about disclosure of operational risk: a multicase study in brazilian financial institutions

This paper discusses operational risks in financial institutions. It tries to verify whether Brazilian financial institutions disclose the concept of operational risk, as well as other aspects related to risk management, according to the principles of the Basel Committee on Bank Supervision contained in the Sound Practices for the Management and Supervision of Operational Risk , specifically principles 01 (focused on the definition of operational risk) and 10 (public disclosure of risk management). Complementarily, the disclosure is also investigated through the use of the 20-F Form in those institutions that fill it in. In order to do this, the checklist based on the categories established by Helbok and Wagner (2004) was used. Their study is related to the disclosure of operational risk in banks. This paper is descriptive and comprises a theoretical review and a documental investigation of the banks’ financial statements and annual reports of December 2003. It comprehends those banks that have stocks negotiated in the stock exchange: Banco do Brasil S.A., Banco Bradesco S.A., Banco Itau Holding Financeira S.A. and Unibanco – Uniao de Bancos Brasileiros S.A. The main result is that these institutions do disclose operational risks through two means: financial reports disclosed in Brazil and the 20-F Form. Key words: operational risk, disclosure, operational risk disclosure .