Audit quality: does gender composition of audit firms matter?

Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure oaudit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female Certified Public Accountants (CPAs) in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female-dominated partnership structures are negatively related with aggressive accounting practices in audit clients.

Intra and inter-individual differences in social intelligence of Portuguese students

Social intelligence is a favorable condition for career decision-making and development. The social intelligence indices of Portuguese students in school years prior to a career transition are characterized and intra and interindividual differences are analyzed. Participants were 1095 students (552, 50.4% women) with a mean age of 14.78 years (SD = 1.86), in the 8th (542, 49.5%), 10th (295, 26.9%) and 11th (258, 23.6%) grades. The Cognitive Test of Social Intelligence (PCIS) was administered at two moments, six months apart. Results indicate that the 8th grade obtained higher average scores in Problem Solving, Motivation and Self-confidence (time 1), while the 10th grade obtained better results in Problem Solving, Motivation and Familiarity (time 2). Between the assessment moments, all school years register an increase in Problem Solving and Self-confidence in social situations. These results constitute favorable psychological conditions for the promotion of ethical questioning in career guidance interventions.

Patterns of Mycobacterium tuberculosis-complex excretion and characterization of super-shedders in naturally-infected wild boar and red deer

Wild boar (Sus scrofa) and red deer (Cervus elaphus) are the main maintenance hosts for bovine tuberculosis (bTB) in continental Europe. Understanding Mycobacterium tuberculosis complex (MTC) excretion routes is crucial to define strategies to control bTB in free-ranging populations, nevertheless available information is scarce. Aiming at filling this gap, four different MTC excretion routes (oronasal, bronchial-alveolar, fecal and urinary) were investigated by molecular methods in naturally infected hunter-harvested wild boar and red deer. In addition MTC concentrations were estimated by the Most Probable Number method. MTC DNA was amplified in all types of excretion routes. MTC DNA was amplified in at least one excretion route from 83.0% (CI95 70.8-90.8) of wild ungulates with bTB-like lesions. Oronasal or bronchial-alveolar shedding were detected with higher frequency than fecal shedding (p < 0.001). The majority of shedders yielded MTC concentrations <10(3) CFU/g or mL. However, from those ungulates from which oronasal, bronchial-alveolar and fecal samples were available, 28.2% of wild boar (CI95 16.6-43.8) and 35.7% of red deer (CI95 16.3-61.2) yielded MTC concentrations >10(3) CFU/g or mL (referred here as super-shedders). Red deer have a significantly higher risk of being super-shedders compared to wild boar (OR = 11.8, CI95 2.3-60.2). The existence of super-shedders among the naturally infected population of wild boar and red deer is thus reported here for the first time and MTC DNA concentrations greater than the minimum infective doses were estimated in excretion samples from both species.

Ranking procedure based on mechanical, durability and thermal behavior of mortars with incorporation of phase change materials

Nowadays, considering the high variety of construction products, adequate material selection, based on their properties and function, becomes increasingly important. In this research, a ranking procedure developed by Czarnecki and Lukowski is applied in mortars with incorporation of phase change materials (PCM). The ranking procedure transforms experimental results of properties into one numerical value. The products can be classified according to their individual properties or even an optimized combination of different properties. The main purpose of this study was the ranking of mortars with incorporation of different contents of PCM based in different binders. Aerial lime, hydraulic lime, gypsum and cement were the binders studied. For each binder, three different mortars were developed. Reference mortars, mortars with incorporation of 40% of PCM and mortars with incorporation of 40% of PCM and 1% of fibers, were tested. Results show that the incorporation of PCM in mortars changes their global performance.

¿Hacia la Interculturalidad? Una investigación en estudiantes de comunidades originarias, sus trayectorias académicas e identidades

El presente proyecto se desarrolló en tres universidades argentinas, una chilena y una portuguesa. En las universidades latinoamericanas asisten sujetos de distintas etnias (huarpes, aymarás, wichi, mapuches). Fueron objetivos de la investigación: a) identificar las motivaciones del ingreso a la Universidad y la evolución de sus expectativas (de futuro, de trabajo); b) conocer las representaciones que tienen del valor de la educación como vía de progreso; c) conocer las estrategias institucionales (curriculares, de convivencia, de servicios) para integrarlos y retenerlos. Los hallazgos muestran la baja efectividad de los programas implementados, con altos índices de fracaso y abandono.