A Atitude do Contabilista perante Dilemas Éticos

Casos de fraudes têm ocorrido, frequentemente no mercado mundial. Diversos são os profissionais envolvidos nesses casos, inclusive os da contabilidade. Os escândalos contabilísticos, especialmente os mais famosos, como os incidido nas empresas Enron e Wordcom, acenderam para uma maior preocupação em relação a conduta ética dos profissionais da contabilidade. Como consequência há uma maior exigência quanto a transparência e a fidedignidade das informações prestadas por estes profissionais. Esta preocupação visa, sobretudo, manter a confiança das empresas, investidores, fornece-dores e sociedade em geral, de entre outras, na responsabilidade ética do contabilista, de-negrida pelo envolvimento nas fraudes detectadas. Desta forma, o presente estudo teve como objectivo verificar a conduta ética dos contabilistas, quando, no exercício da sua profissão, depararem com questões relacionadas a fraudes. Nesse sentido considerou-se factores que podem vir a influenciar o processo decisório ético de um indivíduo, demonstrados através do modelo de tomada de decisão, desenvolvido por Alves, quanto a motivar um indivíduo a cometer uma fraude, evidenciada através do modelo desenvolvido por Cressey. Tentando responder a questão norteadora desta pesquisa, executou-se a análise descritiva e estatística dos dados. Em relação a análise descritiva, foram elaboradas tabelas de frequência. Para a análise estatística dos dados foi utilizado o teste não paramétrico de Spearman. Os resultados demonstraram que a maioria dos contabilistas, da amostra pesquisada, reconhece a questão moral inserida nos cenários, e discordam dos actos dos agentes de cada cenário, e, ainda os classificam como graves ou muito graves. A pesquisa revelou maior aproximação desses profissionais a corrente teleológica, uma vez que a intenção de agir é mais influenciada por alguns factores como a oportunidade, a racionalização e principalmente a pressão. Alguns factores individuais apresentam influências sob o posicionamento ético dos contabilistas entrevistados nesta pesquisa. Cases of fraud have occurred, in the word market. Several are involved in these cases, including the accounting class. The accounting scandals, especially the most famous, such as focusing on companies and Enron Word Com, kindled to greater concern about the ethical conduct of professional accounting. As a result there is a greater demand on the transparency and reliability of information provide by these professionals This concern is aimed, primarily, to maintain the confidence of businesses, investor, suppliers and society, among others, the ethical responsibility of the meter, denigrated, by involvement in the fraud detected. Thus, this study aimed to verify the ethical conduct of accounts in when, in the exercise of their professional activities, is confronted with issues related to fraud. This is considered some factors that can both come to influence the ethical decision making of an individual, demonstrated by the model of decision making, developed by Alves, as a motivated individual to commit a fraudulent act, developed by Cressey. Seeking to answer question, guiding this study, performed to exploratory and confirmatory analysis of data. For exploratory data analysis were made table of frequencies. For confirmatory analysis of data, were used non parametric tests of Spearman. The results showed that the majority of accountings professionals, the sample, recognizing the moral issue included in the scenarios, disagrees the acts of agents of each scenario, and also classifies such acts as serious and very serious. However, we found that these accounting professionals tend to have a position more toward the teleological theory, since the intention to act is influenced by factors as opportunity, rationalization and particularly the pressure. Some individual factors also had influence on the ethical position of the professional interviewed is this research.

Analysis of malaria associated genetic traits in Cabo Verde, a melting pot of European and sub Saharan settlers

Malaria has occurred in the Cabo Verde archipelago with epidemic characteristics since its colonization. Nowadays, it occurs in Santiago Island alone and though prophylaxis is not recommended by the World Health Organization, studies have highlight the prospect of malaria becoming a serious public health problem as a result of the presence of antimalarial drug resistance associated with mutations in the parasite populations and underscore the need for tighter surveillance. Despite the presumptive weak immune status of the population, severe symptoms of malaria are not observed and many people present a subclinical course of the disease. No data on the prevalence of sicklecell trait and red cell glucose-6-phosphate dehydrogenase deficiency (two classical genetic factors associated with resistance to severe malaria) were available for the Cabo Verde archipelago and, therefore, we studied the low morbidity from malaria in relation to the particular genetic characteristics of the human host population. We also included the analysis of the pyruvate kinase deficiency associated gene, reported as putatively associated with resistance to the disease. Allelic frequencies of the polymorphisms examined are closer to European than to African populations and no malaria selection signatures were found. No association was found between the analyzed human factors and infection but one result is of high interest: a linkage disequilibrium test revealed an association of distant loci in the PKLR gene and adjacent regions, only in non-infected individuals. This could mean a more conserved gene region selected in association to protection against the infection and/or the disease.

Genetic Differentiation of the Cabo Verde Archipelago Population Analysed by STR Polymorphisms

Allele frequencies for 17 STR loci were analyzed in a sample of unrelated males from the Cabo Verde Archipelago. The samples were gathered in such a way that the origin of the subjects was perfectly identified, and they could be included in one of the leeward or windward groups of islands. This study reveals that there are significant differences between both groups of islands, and between Cabo Verdeans and other populations from sub-Sahara Africa including the Guineans, the most probable source population for Cabo Verdeans. This study confirms mtDNA data and, together with HLA and Y chromosome data already published, shows that the Cabo Verde population is substructured and atypical, diverging substantially from mainland sub-Saharan populations. Overall these differences are most probably due to admixture between sub-Saharan slaves brought into the islands and other settlers of European origin. In the absence of a clear indication of a different ethnic composition of the first sub-Saharan settlers of Cabo Verde, the differentiation exhibited in both groups of islands can be most probably be attributed to genetic drift.