The Financial Statement Insurance Alternative to Auditor Liability

These articles evaluate using financial statement insurance (FSI) to reduce the frequency and magnitude of audit failure. The FSI concept was pioneered by Josh Ronen, NYU Accounting Professor, who has modeled its economic aspects. My paper examines FSI’s efficacy from policy and legal perspectives. I conclude that while the model is not perfect, it promises considerable advantages over the current model. While some of the existing system’s imperfections are sustained or reappear in different guises, none of the existing imperfections appears to be aggravated and the rest likely are mitigated significantly. So I prescribe a framework to permit companies, on an experimental-basis and with investor approval, to use FSI as an optional alternative to financial statement auditing backed by auditor liability.

OECD Project on Harmful Tax Practices

Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on Tax Competition, organized by the European Tax College and held at Tilburg University, the Netherlands.

Talk the talk: Learner-generated podcasts as catalysts for knowledge creation

Instead of using the technology for the mere recording and dissemination of lectures and other instructor-centred information, the project reported on in this article focused on enabling students to create their own podcasts for distribution to their peers. The article describes how engaging in the podcasting exercise promoted collaborative knowledge building among the student-producers, as evidenced through focus-group interviewing and an analysis of the products of their shared dialogue and reflection.

Global Climate Cycles

Level M (Master of Science) module: powerpoint lectures and a number of practicals

Palaeoclimate Change

Level 3 (BSc) module with lectures and practicals

Panopto Screen Recordings

Links to my public recordings from Lectures and Training Sessions.

WSAmacd recorded sessions 2012-2013

Lectures and workshops recorded as part of the MA Communication Design 2012-2013

Leitura de mundo, leitura da palavra : construção da competência leitora

Nossa intenção, na presente investigação é seguir um procedimento analógico ao da construção da competência leitora e refletir sobre as influências educacionais, sobretudo, no interesse, ou falta dele, pela leitura, competência fundamental para o desenvolvimento do indivíduo na sociedade. Iniciamos pelo processo de aprendizagem e ensino da leitura e finalizamos com as reflexões: como a prática pedagógica do docente, desperta ou reconcilia o jovem leitor com a leitura? Compreendemos que somos capazes de contribuir para o desenvolvimento e aprofundamento dos hábitos de leitura dos estudantes, principalmente escolar, a fim de “aprimorar” os níveis de leitura e promover no estudante o prazer de ler, desde que, nós enquanto figuras mediadoras e motivadoras em sala de aula, o professor, sintam verdadeiramente esse desejo de desperta no outro o prazer de ler. Como resultado, depreende-se que o próprio professor ainda não incorporou seu papel enquanto figura motivadora, importantíssima, na construção de alunos leitores. Simultaneamente constatamos que o professor é sabedor das lacunas no seu processo de formação acadêmica e da necessidade de formação continuada para “aperfeiçoamento” da sua prática e da posição que ocupam como sujeitos de suas leituras e que seu hábito de leitura, ou ausência dele, tem consequência na prática de ensino/aprendizagem e em seu posicionamento frente aos estudantes como ícone motivador da mesma. Concomitantemente, aferimos que a concepção que predomina nas práticas da leitura ainda é a noção de leitura como decodificação de palavras, essa percepção é notada não só na fala dos estudantes, mas também na do professor. Aferimos também, que a maioria dos estudantes investigados não tem o hábito da leitura e consequentemente não tem consciência das estratégias usadas nesse processo de produção de significados. Esperamos que as discussões aqui apresentadas, e os resultados obtidos nesta investigação proporcionem reflexões sobre a prática pedagógica, favorecendo alterações que colaborem para a melhoria do ensino/aprendizagem de leitura.

Sobre o perfil pedagógico de Anísio Teixeira: ensaio avaliatório de sua contribuição à educação do Brasil

O presente estudo é um ensaio avaliatório sobre a contribuição do educador Anísio Teixeira à educação brasileira de 1924 até nossos dias, no plano das idéias e das realizações práticas. A identificação das idéias foi produto de exaustiva pesquisa das fontes bibliográficas primárias de duzentos e trinta e seis títulos e três inquéritos, resultando em dez conceitos, liderados por democracia. As realizações práticas, além das obras literárias consistem em planos, criação, instalação, reforma de estabelecimento de ensino, de primeiro, segundo e terceiro graus ou universidades, órgãos de apoio ao ensino e à pesquisa e assistenciais, através de cargos e encargos públicos, oficiais, normativos, executivos e docentes, no âmbito de Estados e Federal. Tendo em vista acervo incomum de suas realizações, Anísio Teixera deve ser considerado a mais expressiva personalidade educativa da pedagogia brasileira, para além da qual, em comissões, representações e participação pessoal, em conferências e cursos na Europa e nas Américas, projetou o vigor de sua inteligência e o apreço à pedagogia do seu país.

Circuito regional de performance BodeArte: encontros, coletividade e porítica na performance do Rio Grande do Norte

This dissertation aims to look into the structure of the event Circuito Regional de Performance BodeArte1 to think how it collaborate with its proposal providing theoretical points to relevant questions to the comprehension of Brazilian performance art in contemporaneity, since its conceptual format until its occurrence and practical limitations. From this proposition the dissertation is organized into three chapters guided for the following aspects: the resumption of the events encompassed on the occurrence of Circuit BodeArte as well as a tabulation of the data reunited in its history, the presentation of its conceptual choices, and the metaphors conducted by the use of the term performance and how they can lead us to the idea of a performance-as-BodeArte. The methodological structures moved for this organization are qualitative, and have been formed from printed materials, texts, festival programs, blog, videos, photos, interviews, lectures and forums, plus our own memory as a producer and performer of the event, looking through these set points of the epistemological organization contained on the proposal of the Circuito, expanding and discussing them. This way this research moves between the propositions of this event in its three editions, promoting discussions that dialogue with concepts such as the emergence of Steve Johnson (2004), the metaphors of thought proposed by Christine Greiner (2005), the idea of performance hacker of Maria Beatriz de Medeiros (AQUINO, et al., 2012), as well as other propositions presented by Jan Swidzinski (2005) and Eleonora Fabião (2012)

O(s) saber(es) e o(s) fazer(es) do professor formador :reflexões sobre a prática docente

This study, developed in conjunction to the Pedagogical Practice research line and the Curriculum of Post-graduation in Education Program of UFRN is about investigations on formation of professors and teaching knowledge. Its objective is to analyze fundamental concepts for lecturing and the relationship that establishes between those concepts and the practice of forming professors. We adopted as referential the principles of social-historical approach, in the context of concepts making and development (Vygotsky, Luria and Rubinstein), and of collaborative theoric-methodological approach (Jacullo-Noto, Kemmis and Ibiapina). Collaboration with professors was mediated by diary writing, collaborative observation and conceptual network creation, essential to perceiving the given meanings to concepts that sustain the practice of 06 (six) forming professors from the UFPI Pedagogy Course. Teresina Campus. This way, reflections with collaborator professors allowed to build conceptual networks, in which prominence was given to the meanings of concepts that gave sustaining to their lecturing practices in the referred course, showing a fragmentation and disarticulation between theory and forming practice. They also indicate a need to give new concepts to the meanings of teaching concepts, learning and lecturing of these professors, in a meaning of a greater understanding about those concepts for their effective practice. On the context of collaborative reflection about conceptual networks, it was evident the conflict generated between the meanings attributed by professors and the practice developed in class, pointing to the need of rethinking the articulation between theory and practice not only on the formative process developed, but also on the continual formation of forming professors and on the construction of discussing spaces and materialization of the curricular principles of the Pedagogy Course

Prática do enfermeiro do Programa Saúde da Família PSF na promoção da saúde do adolescente

Attention to the health of adolescents, based on paradigm flexneriano, needs to be overcome. Since the International Conference of Ottawa (1986), the literature is developing a discussion of the promotion of health, based on the paradigm of social production in health, suggests a design to overcome the health care traditional practices. Program Health of the Family PSF has this purpose to transmute the model of existing assistance, where the nurse is an essential element to the work done in the program. Around this context, it is our purpose to analyze the practice of nurse of the PSF for the promotion of health of adolescents, produced by a search of descriptive quantitative approach with the inclusion of qualitative data. Interviews were conducted with 9 nurses 3 units of health of the family USF, Mossoró-RN and applied questionnaires with 74 teenagers aged between 15 and 19 years old, with some nearby public schools where USF operate these nurses. The quantitative descriptions were transformed on tables, pictures and graphics using the program Excel (Microsoft) and the qualitative were worked through the technique of analyzing the content of Bardin (2004). The review was realized using the reference to promote health brought by the study. The results show that the most common problems that happen with teenagers are the drugs (33,8%), pregnancy (27,0%) and political problems-socio-economic-cultural issues (24,3%). Adolescents are spontaneous demand and rarely seek the USF. The actions presented by the nurses as, lectures and groups, are nothing comparing to the macro-problems presented by adolescents, and verticalized irregular. The nurses know the promotion of health generally, not explaining how operate it from its daily practice. Concluded that the practice of nurse of the PSF has not yet reach the promotion of health of the adolescent, being necessary to scheduling modules on the subject to continuous training of teams, professionals from USF, as well as teachers and other staff of schools, giving space to the participation of academic. The discussions should be socialized with the community to discuss possibilities of confrontation of the problems, which also require socio-structural changes. This research can contribute as work-diagnosis, which experienced the reality of care in nursing PSF to a specific group

Atuação profissional e vivência do cirurgião-dentista na estratégia do programa de saúde da família

The purpose of this research was to analyze the working profile of dentists from the Family Health Program (PSF Programa de Saúde da Família, Brasil) of some Municipal Districts of Rio Grande do Norte (Brazil) in order to understand the way they handle the experience acquired with the work developed in that Program. This discussion evolves a reflection about the perspectives of consolidation of the FHP as well as the possible advancements of the Brazilian Unified Health System (SUS - Sistema Único de Saúde). The target population was composed of dentists from the FHP of Rio Grande do Norte. Thus we performed twenty-one interviews orientated by a semi-structured guidebook with open questions and identification data. We opted for recording the speech of all the professionals in order to ensure the accuracy of the information gathered. The main results found were: predominance in the female gender; the majority of dentists has no post graduation courses; in those few cases of dentists with some post-graduation a lack of correlation with Public or Collective Health was observed; the dentists interviewed present a profile directed to clinical activities; the dentists used to develop basic restorative and periodontic treatment, simple surgeries and educative and preventive activities, even though the last two ones are carried out in an extremely traditional way (lectures and topical application of fluoride). In addition, as biggest difficulties to manage the work dentists pointed out the lack of permanent and consumer material, inadequate infrastructure, no transport to take them to distant places, no integration with the Health Family Team, technical difficulty such to perform educative and preventive activities as to provide adequate service to a repressed lawsuit. The results indicate the existence of a necessity to lead them to reflect and redirect their practices. In order to reach this aim it must be considered as initial measure the investment and encouragement toward to permanent education as well as a close follow-up and evaluation of the actions developed by them