Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries

Although Brazil imported more African slaves than any other country in the Americas, knowledge of the accounting and taxation of slave-related transactions in Brazil is under-developed. We explore Portuguese-language documents showing how accounting and taxation were implicated in maintaining slavery in Brazil in the eighteenth and nineteenth centuries. The study presents examples of key documents involving slaves (such as inventory lists, rental agreements, insurance policies, and receipts) and explains how slave-related transactions were recorded and taxed. We enable important comparisons to be drawn with the accounting and taxation of slaves in the USA and British West Indies.

Ensaios sobre a responsabilidade social corporativa e sua divulgação no setor portuário

Tese de Doutoramento em Contabilidade

Different module placements in a modular façade system for natural ventilation

Nowadays natural ventilation has gained prominence because its correct use can reduce energy consumption for cooling systems and improve thermal comfort among users. In this paper, we report on the modelling initiative, based on the wind tunnel tests that were carried out for the determination of the influence of natural ventilation in buildings. Indeed, the renewal of air in a closed environment without using an air conditioning system with mechanical elements can lead to energy savings and, in addition, provide air quality.The wind tunnel tests were carried out by varying the positioning of six ventilation modules in the façade system configuration. The modules were positioned below the window-sill (ventilated window-sill) as well as separately above and below the façade. The wind speed measurements were taken inside and outside the model for the different façades configurations to evaluate the best performance in relation to natural ventilation. The results supported the positioning of the six ventilation modules below the window-sill, forming a â ventilated window-sillâ as the most effective natural ventilation solution.

School health promotion and teacher professional identity

PURPOSE – Health and education are inextricably linked. Health promotion sits somewhat uncomfortably within schools, often remaining a marginal aspect of teachers’ work. The purpose of this paper is to examine the compatibility of an HP-initiative with teacher professional identity. DESIGN/METHODOLOGY/APPROACH – A qualitative research design was adopted consisting of semi-structured interviews. In total, 49 teachers in two school districts in the Auvergne region in central France were interviewed in depth post having completed three years’ involvement in a health promoting schools initiative called “Learning to Live Better Together” (“Apprendre a Mieux Vivre Ensemble”). FINDINGS – Teachers in the study had a broad conceptualisation of their role in health promotion. In keeping with international trends, there was more success at classroom than at whole school level. While generally teachers can be reluctant to engage with health promotion, the teachers in this study identified having little difficulty in understanding their professional identity as health promoters and identified strong compatibility with the HP-initiative. PRACTICAL IMPLICATIONS – Teachers generally viewed professional development in health promotion in a positive light when its underlying values were commensurate with their own and when the context was seen as compatible with the school mission. The promotion of health in schools needs to be sensitive to professional identity and be tailored specifically to blend more successfully with current teacher identity and practice. ORIGINALITY/VALUE – The promotion of health in schools needs to be sensitive to professional identity and be tailored specifically to blend more successfully with current teacher identity and practice.