Patrícia de Souza Costa

COST STICKINESS IN LATIN AMERICAN OPEN COMPANIES FROM 1997 TO 2012

During the treatment of this paper it is aimed the accurate characterization of natural objects that constitute the natural heritage of this region, as well as the proposals for new monuments. In this article it is conducted a genuine scientific work for the analysis of these monuments and the values associated with them. The basic method that is used in the treatment of this paper has been the one of direct field observations, analyzing these aspects; their physical condition, size, prognosis and photography. The paper has scientific value to researchers in the field of geography and local authorities. The main part in the paper is occupied by the results of the performed work in the following areas: The assessment of the natural conditions of this district, in function ofthe natural monuments. The classification of natural monuments; geomonuments, bio and hidromonuments. The physical analysis of the declared monuments,explaining their current situation and future trend.Their association with different views. Proposals for new natural monuments, for those objects that meet the criteria of being such. All these proposed monuments, are analyzed by the natural aspect, and accompanied by photos. At the end of this paper are given the conclusions, noting that the natural heritage of this district is a national asset. There are given some recommendations such as; their defence is responsibility of the state and of all the public opinion. Their good management requires strong legal measures in order to preserve these values.This article focuses in the azorean third tea period (1878-1879), time to learn and the first move towards tea industry. This time is made up of two periods: First, time to collect and make tea (March to July 1878); Second, time to collect and make tea (April to July 1879). With the hiring of two Chinese tea technicians, Lau-a-Pan (the master) and Lau-a- Teng (the interpreter) by the local agricultural society, locals rapidly acquired two things: how to grow and make tea and the value of his tea. Tea industry brought together first and second generation SPAM members, who, to cope with wine and orange crises, among other products, invested in tea. Industry mainly developed in Saint Michaels‘s Island.Military in Pakistan and Bangladesh has been deeply involved in politics all over the history. Since after the birth of both countries, the strong democratic government has not yet been established, due to the continuous involvement of Military in politics. The current research attempts to evaluate the main causes of Military Intervention in two countries. The utilized information of causes has been taken from books, journals, articles, on line materials and other secondary sources. The findings result with regard to the sources of military interventions in politics are the causes of weak political institution, vested interest of the military, legacy of the British army, political corruption and superiority.The subject of insurance law has been a very trickish and clumsy one to anybody who desires to know about it or conduct any research with regard to same. The general notion of the public against insurance companies is very negative when it comes to the aspect of payment of indemnity by the insurers. Perhaps based on a simple or very trivial excuse, the insurer may repudiate liability either on the basis of non – disclosure or non – possession of insurable interest e.t.c. In most cases, insurers have denied or repudiated indemnities on ground of non – disclosure which in all of the policies are made to be a ―warranty‖ or ―conditions‖ which goes to the root of the contract itself. The common law rule on this is very strict and therefore operates against the claim of the assured whenever the defence is raised by the insurer. However, the Nigerian Insurance Act, appears to have remedied this common law position by making the concept of non – disclosure equitable to both parties to an insurance policy. It is hereby suggested that other jurisdiction should follow suit for the development of insurance law.The need to own assets, whether in the form of long-term tangible or intangible assets, conditions a successful operation of an accounting entity in some cases. The objective of the article is to compare the asset structure defined for public sector accounting entities to the asset structure binding for business entities in compliance with the legislation valid in SR. Further objective of the article is to compare the legislation valid in SR in terms of long-term assets to the legislation defined under IAS/IFRS International Accounting Standards (applicable for businesses) and IPSAS (applicable for public sector entities). Our effort is to point out the differences on the grounds of the given comparisons, and to propose measures aimed at enhancing the legislation on the grounds of the analysis.Mass housing estates of the second half of the 20th century represent a poorly described and appraised topic of recent history. Mainly professionals overlook their garden design related aspect. It seems unbuilt areas within them were neglected by their authors; still, they represent an essential change in the urban structure in the 20th century and the rising significance of elements representing nature in urbanized environments. The present text focuses on housing estates in the Czech Republic that were built between the 1960s and 1989, especially their garden design related and landscape related aspects. First, circumstances of post-war building of mass housing and the role of modernist theories are introduced. Second, the development of forms of public areas in specific conditions of socialist central planning is observed. Our exploration concentrates on significant projects presented in the press of the time as well as housing estates that did not stand out from the average. The results, which we are presenting, are an overview of particular types of public spaces within mass housing estates with their basic characteristics and a definition of the roles of vegetation and other garden design means related to housing. In conclusion, we formulate a general development direction which the relation between landscape and housing took, as we can observe it in the example of housing estates of the second half of the 20th century.Our research is dedicated to the problem of the development of the future doctors’ subject competencies in Medical deontology by means of Cooperative learning structures. In this article we are going to review the findings on the initial level of the future doctors’ subject competencies in Medical deontology in terms of the motivational component within the framework of the experimental part of the investigation. Our main task is to reveal the gaps in the motivational component of the future doctors’ subject competencies in Medical deontology and to suggest Cooperative learning as a technique to improve the deontological education. The initial level of the development of the future doctors’ subject competencies in Medical deontology has been evaluated by us in terms of three components – motivational, cognitive and behavioral the essence of which is represented in criteria and the latter are reflected in indicators. In this article we will review the findings on the motivational component. The initial level of the development of the motivational component of the competencies in Medical deontology has been determined in terms of the professional needs and interests of the medical students, the indicators of which include awareness of a career choice, type of motivation to study at the higher medical educational establishment (“professional” motives, motives of “personal prestige”, “pragmatic” and “educational” motives, external factors), prevailing personality orientation (humanistic, professional, social, business, and antisocial), motivation for communication, self-improvement and selfdevelopment motivation, recognition of the practical significance of the academic course “Deontology in medicine”, an interest in ethical and deontological education.Nowadays, the number of stimuli reaching the consumers is underdrastic growth. At the same time, consumers are not able to or willing toprocess this amount of information. In spite of the educational level,informative campaigns and publications, the consumers‘ level of knowledgeremains low concerning the composition of food products. On the basis of aresearch carried out in 2013, in Hungary and involving 1,150 individuals, wecan state that consumers are not aware of the extent of carbohydrates andenergy contained in their food products. It is the responsibility of consumerprotection to work out a signalling for food products that is easy to beprocessed and can be immediately understood by the consumers. Such aninitiative could be the comprehensive and mandatory introduction of the―traffic light system‖.Agence France-Presse (AFP) is an international French news agency located in Paris. It is the oldest and largest news agency in the world. It is one of four most outstanding agencies together with “Associate Press”, “Reuters” and “Itar-Tass”. Information agencies originated from 1835 when a young French writer and translator Charles-Louis Havas established Agency Havas on the basis of which was established one of the greatest agencies France-Presse. A lot of issues were changed in the strategy of the Agency from the day of its foundation, but in XXI century, the epoch of modern technologies, it faced new challenges and accomplished changes in the sphere of its activities. Top management of Agence France- Presse managed to implement new technologies and become one of the most prestigious agencies in the world.The spectrum of the problems analyzed in the following article is based on the works by Merab Mamardashvili (1930-1990) dedicated to the theme of Europe, talks given in Paris and Barcelona, articles and interviews published in various French newspapers or journals. Mamardashvili clearly realized that the establishment of democratic regime in the society emerging on the ruins of a totalitarian state could create the most complicated problem to the state and culture; that the indigenous peoples of the former Soviet Union (including Georgians) who before October Revolution could not follow the time, modernity, would find themselves in a difficult situation in the process of formation of civil society and its members as citizens. The aspiration toward modernizing the individuals poses many difficulties to the politicians and citizens because we are simultaneously being transformed into free and independent nation, and the members of civil society. The situation is complicated by the fact that this process passes through the fog of post-totalitarian society. Merab Mamardashili’s critical analysis is due to a desire for better future of Georgia, the desire that in the era of globalization Georgian thinking could adequately respond to the challenges of time. In the process of desovietization of thinking and formation of civil society, the views developed by the philosopher Merab Mamardashili about the relationships between the individual and society are still valuable and relevant.The total world population is 7.093 billion of them 1.29 billion do live with absolute poverty [PPP below

Um Safari no Brasil: evidências sobre o Ensino Baseado na Estrutura Conceitual

1.25]. Around 4 million of people die cause of starving and malnutrition and 25 million without treatment/year. 100 million is homeless and further 100 million is hidden homeless. Around 200 million is unemployed, of them 75 million that is 13% of the total figure is between the ages of 15 & 24 [IMF-2012]. If dramatic changes are not happened in the world job markets and young jobless is remain stable, its impact would be very devastative for the forthcoming world.This paper analyzes the category of mediation from the point of view of humanisticoriented pedagogy. Mediation is discussed first in its presumably most popular context, that is, in the context of legal procedures, where Polish law is taken as an illustrative material. Against this background, the main functions and principles of legal concept of mediation are presented. Further investigations are devoted to the characterization of humanistic-oriented pedagogy, with emphasis on the main categories of this type of pedagogical inquiry. The very notion of category is also focused on. Finally, the research question concerning the understanding of mediation as a category of humanistic-oriented pedagogy is discussed. It is argued that certain important values underlying the legal concept of mediation are present in the research in pedagogy, but in the latter context, the category of mediation adopts a much broader meaning, for its elements are present in every stage of human development.Screening of oncologic pathology of gastro-intestinal tract by means of multicenter endoscopic examination has shown that phylactic esophagogastroduodenoscopy, сolonofiberscopy can be recommended as an obligatory component during planned examination. Despite all the achievements of modern medicine , the entry of new methods of diagnosis and healing, the disease incidence and death rate due to oncologic diseases has been constantly increasing in the world. It is well-known , that cancer is the second leading reason of death after cardiovascular system diseases death. If to summarize the cancer frequency of all organs of gastro-intestinal tract, it will take the first place (more than 50%), powering past larynx cancer, breast cancer, and prostate cancer1. Therewith disease and death rate are the cancer of approximately all digestive systems 2. Numerous research proves, that disease prognosis mainly depends on oncology diagnose promptness, which gives much meaning to the earlier diagnosis. Unfortunately, 60– 80% patients with for the first time oncology diagnose already have III–IV stages of disease2. Potential causes of such late diagnose are late application of patients, erased clinical performance, and also deficient oncological suspicion of doctors with primary stage of healthcare.

Incidência do Bullying nos Cursos de Administração e Ciências Contábeis

is study aims to present the results of using the Open Safari case for teaching in the Accounting Sciences course of a Brazilian public university, and obtain evidence regarding its e ectiveness in developing the skills and competencies needed for learning and applying International Financial Reporting Standards (IFRS), by analyzing the results in light of the Bloom Taxonomy. e use of cases for teaching has been shown to be an e cient mechanism for developing and improving skills and competencies, and IFRS Education considers the method conducive to teaching based on the Conceptual Framework of the International Accounting Standards Board (IASB). e research was carried out with the participation of 159 students enrolled in the Accounting eory (AT) discipline in 2013 and 2014. In addition, ve focus groups were formed, with an average of eight students each. e results of the research suggest that in the students’ perception the Open Safari case helps in developing skills and competencies, especially those related to exercising judgment and accounting choices associated with IFRS and the critical ability to consider di erent possibilities, which is a typical scenario in the corporate environment. e skills indicated as being the most improved are linked to the ability to consider more than one solution for real problems, to interpreting scenarios, to consolidating various contents of the discipline and the course, to associating these with practice, and developing critical thinking and an individual responsibility for one’s own learning. e case was even shown to be e cient in accessing more sophisticated levels of the Cognitive Domain of acquisition and consolidation of knowledge of the Bloom Taxonomy. is study contributes by reinforcing the idea that the Open Safari case ful lls the aims of IFRS Education for the Framework-Based Approach to Teaching.

Relevância do Conteúdo Informacional das Book-Tax Differences para Previsão de Resultados Futuros: Evidências de Países-Membros da América Latina

Abstract The objective of this research is to analyze the occurrence of bullying in the courses of Accounting and Administration of two public universities in Minas Gerais. The research procedure was a survey and the data collection instrument was answered by 773 students enrolled in these courses in 2014. The results of this research suggest a higher incidence of bullying among male students; greater occurrence of this practice in the classroom; the bullying is mistaken for a joke; the most part of the perpetrators believe that bullying is funny and the most part of the witnesses pretend not to see aggression because they are afraid of becoming their target. It is inferred that the reflection, prevention and combat of bullying must also happen in higher education, especially with the help of professionals in the areas of Education and Psychology. Keywords: bullying; higher education; aggressor; research. Incidencia del Bullying en los Cursos de Administracion y Ciencias Contables Resumen

Cotas sociais, ações afirmativas e evasão na área de Negócios: análise empírica em uma universidade federal brasileira

This study aims to investigate whether the different types of book-tax differences are useful for predicting the future income of publicly traded companies in five Latin American countries. This is possible since these differences convey information about transitory components of income, which can be used by investors for predicting future income. However, little is known about the relationship between tax variables and companies’ future results. The sample analyzed here is composed of 580 publicly traded companies from five Latin American countries (Argentina, Brazil, Chile, Mexico, and Peru) with information available in the Economatica® database covering 2002 to 2013. In terms of methodology, regressions are employed in order to find a connection between the different types (total, permanent, temporary, and the negative and positive variations) of book-tax differences and companies’ current and future earnings per share, as well as some control variables suggested by previous literature. The model’s coefficients were estimated through panel data techniques: fixed effects. The results obtained suggest that the information gathered in the different types of book-tax differences (total, permanent, temporary, positive and negative variations) is relevant in predicting future income. Total, permanent and temporary differences contribute to the uncertainty in future income prediction, given that results are more transitory and less persistent in years with higher book-tax differences. Positive and negative variations, on the other hand, attribute higher income in coming years to greater variations in book-tax differences, representing increased timeliness of results and a reduction in off balance sheet funding for the publicly traded companies from these countries.

Custos e benefícios da adoção do CPC PME

Rawls’ Justice Theory establishes that a fair society must allow less advantaged people to have access to the benefits of social cooperation. In this line of thought, the affirmative actions established by Law 12,711/2012 aim at promoting inclusive education in Higher Education. Evaluating the performance of affirmative actions, specifically their impact on the dropout level, has been a theme of debate in scientific literature. Besides representing a personal frustration, dropout is associated with significant academic, social, and economic losses. In this context, this research aims at analyzing whether the adoption of affirmative actions, as established by Law 12,711/2012, affects the dropout rates of students in Accounting Sciences and other courses in the Business field. The study was conducted through documentary research in a Brazilian public Higher Education institution (HEI). The results of binomial analysis showed that out of the 2,418 students who entered in the first semester of 2013, 520 (22%) dropped out from university until the end of the first semester of 2014. It was found that the dropout rate among entrants in the Business field, either through broad competition or using the system of quotas, was 29%. In the course of Accounting Sciences, the dropout rate among entrants admitted through broad competition was 25% and using the system of quotas it was 23%. Contrary to other investigations, this study found that there is no statistical difference between the dropout rates among entrants in the Business and Accounting Sciences fields through broad competition and quotas, suggesting that affirmative actions do not affect significantly the dropout rates.

ANÁLISE DA RELAÇÃO ENTRE VOLUME DE INVESTIMENTOS EM SISTEMAS DE INFORMAÇÃO DIVULGADOS E VALOR DE MERCADO DAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO DO SETOR DE ENERGIA ELÉTRICA

O Pronunciamento para PME´s emitido pelo Comite de Pronunciamentos Contabeis (CPC) tem como objetivo melhorar o nivel de confiabilidade e objetividade das informacoes contabeis. Porem, custos e beneficios da adocao do CPC PME tem sido alvo de debates com divergencia na literatura cientifica e entre preparadores das informacoes contabeis. Com isso, o intuito da pesquisa e analisar a percepcao dos profissionais de contabilidade frente aos custos e beneficios de adocao do CPC PME. A amostra e composta por 81 profissionais de contabilidade. Os principais beneficios dessa anuencia, na percepcao dos respondentes, sao as melhorias na qualidade das informacoes contabeis por meio do aumento da comparabilidade, utilidade e transparencia dessas informacoes. Quanto aos custos, os respondentes acreditam que a falta de profissionais treinados, o alto custo de ajuste do sistema de informatica e o elevado valor em aplicar duas regras distintas - CPC PME - para a contabilidade societaria e regras do fisco para a apuracao do imposto de renda podem dificultar a implantacao do CPC PME. Infere-se que esses especialistas consideram os custos separadamente dos beneficios, reconhecendo que a adocao do CPC PME envolve custos, mas tambem trara beneficios para usuarios das demonstracoes contabeis, devendo ser adotado de forma obrigatoria no Brasil.

Análise do comportamento assimétrico dos custos nas companhias abertas dos países da América latina

One of the most discussed issues in Brazil recently has been the substitution of the Statement of Origins and Applications of Funds for the Statement of Cash Flow. This substitution is included in the project to change Law no 6.404/76, known as the “Law for Public Companies”. Thus it seems necessary to discuss the Statement of Cash Flow, mainly its disclosure method: direct or indirect. The theory indicates that the Direct Method is simpler to understand than the Indirect Method. However, the Indirect Method is considered to be more informative because it reconciles earnings and cash. This paper analyses the opinions of academics, market analysts and accountants, and with the objective of identifying whether one of the disclosure methods is preferred. The results indicate that there is no specific