Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.

Podolsky electromagnetism at finite temperature: Implications on the Stefan-Boltzmann law

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Friction losses in valves and fittings for power-law fluids

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Social representations of law, justice and injustice: A study with Argentinean and Brazilian adolescents

This study aims to analyze the main social representations of law, justice and injustice preseneted by Argentinean and Brazilian youngsters. The Brazilian group consisted of 621 polled of three different regions-Floriano/PI, Erechim/RS, and Marilia/SP. From Argentina, 200 youngsters of Avellanedacity (Buenos Aires metropolitan region) participated. All the samples were proportionally divided according to the kind of school (public or private) and the school year attented (8(th) grade and 11(th) grade, considering the equivalent grade in Argentina). The data collection technique consisted of semi directed questionnaire composed by the free evocation of words technique. The procedure used to evaluate the results was the Analysis Correspondence Method (ANACOR). The results demonstrate important variations related to the youngster' nationality and they were discussed so that the preseneted representations were contextualized.

Finns growth dynamics, competition and power-law scaling

We study the growth dynamics of the size of manufacturing firms considering competition and normal distribution of competency. We start with the fact that all components of the system struggle with each other for growth as happened in real competitive business world. The detailed quantitative agreement of the theory with empirical results of firms growth based on a large economic database spanning over 20 years is good with a single set of the parameters for all the curves. Further, the empirical data of the variation of the standard deviation of the growth rate with the size of the firm are in accordance with the present theory rather than a simple power law. (C) 2003 Elsevier B.V. B.V. All rights reserved.