An essay about the effect of vague accounting standards on the decision making process of auditors

Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can assume that the use of vague terms in accounting standards is inherent to principle based standards (different from rule based standards) and that to avoid vague terms, standard setters would have to incur excessive transaction costs. Auditors are required to exercise their own professional judgment throughout the audit process and it has been argued that the inherent vagueness in accounting standards may influence their decision making processes. The main objective of this paper is to analyze the decision making process of auditors and to investigate whether vague accounting standards create a problem for the decision making process of auditors, or lead to a better outcome. This paper makes the argument that vague standards prompt the use of System 2 type processing by auditors, allowing more comprehensive analytical thinking; therefore, reducing the biases associated with System 1 heuristic processing. If our argument is valid, the repercussions of vague accounting standards are not as negative as presented in previous literature, instead they are positive.

O processo decisório do empreendedor frente à transição da pequena para a média empresa: casos do setor hoteleiro na cidade Curitiba-PR

O presente estudo buscou entender como as mudanças ocasionadas pelo crescimento da empresa afetam o processo decisório, com foco na transição de pequena para média empresa. Buscou-se preencher o gap existente sobre esse período de transição entre pequenas e médias empresas, principalmente sob os aspectos abordados pelas lógicas Effectuation e Causation, descritas por Sarasvathy (2001). Esta pesquisa parte do princípio de que as pequenas empresas possuem poucos níveis hierárquicos e geralmente as decisões estão centralizadas no empreendedor-proprietário. Já quando a empresa cresce e torna-se média empresa, há um aumento nas formalizações dos processos e nas hierarquias. Com isso, há uma necessidade de modificar o processo decisório, que pode ser descentralizada ou envolver mais pessoas, se comparado às pequenas empresas. O referencial teórico da pesquisa, teve como base temas relativos à pequenas e médias empresas; setor hoteleiro, estrutura organizacional; ciclo de vida das organizações; processo decisório; e, por fim, o uso das lógicas causation e effectuation, com foco nas características do processo decisório do empreendedor. A pesquisa teve de caráter qualitativo e exploratório e faz uso do método de estudos de casos, através de entrevistas em profundidade com empreendedores do setor hoteleiro, que é um setor de serviços que tem tido grande visibilidade e crescimento nos últimos anos. Foram analisados dois casos no setor hoteleiro de Curitiba- PR, que passaram recentemente pela fase de transição de pequena para média empresa. Em cada um dos casos foram entrevistados os proprietários-fundadores, os seus sucessores diretos e o gerente-geral. Também levantou-se depoimentos de clientes em sites de avalizações de hospedagem. Para análise dos dados foram atribuídas categorias analíticas, e foi realizada a análise do conteúdo, (contrapondo com o referencial teórico apresentado) e cross-case analysis (comparativo das informações obtidas em cada caso). Ao finalizar a pesquisa, concluiu-se que a transição de pequena para média empresa afeta as decisões no sentido de aumentar a formalização de processos, há uma delegação de pequenos poderes, um maior distanciamento dos funcionários e a cúpula administrativa, há uma preocupação maior com a capacitação dos funcionários, são consideração de aspectos racionais na decisão, há uma equipe de suporte para tomada de decisões, há uma preocupação com o longo prazo, as responsabilidades tornam-se mais claras, e mais autonomia é delegada aos funcionários. Pode-se dizer que não mudou o fato da administração permanecer familiar, o foco das decisões ainda mantém-se no curto prazo, as decisões permanecem flexíveis, mantém-se a centralização do poder de decisões estratégicas; há ainda uma dificuldade em separar o pessoal do profissional, definição de metas e objetivos não muito claras, investimentos em um projeto por vez, e o uso de rede de contatos ainda é importante para o desenvolvimento da empresa.

Effect of the estufagem process on the chemical constituents of Madeira wines

Madeira wine is a product of well-established reputation, whose aroma and flavour is the result of unique combinations. Particularly, its maturation may include estufagem, wherein wine is usually heated at 45 °C for three months. During this period, several chemical changes may occur, so it is essential to assess its impact on the wine. In this sense, the main objective of the thesis was to evaluate the effect estufagem on the chemical constituents of Madeira wine, specifically on those molecules potentially important in the development of its typical features. Firstly, analytical methodologies capable of determining the target compounds, combining precision and reproducibility to execution effectiveness, were developed. Then various monovarietal Madeira wines were analysed during estufagem under standard and overheating conditions in order to assess its effect. The following compounds were evaluated: furans, amino acids, biogenic amines, polyphenols, organic acids and volatile compounds. In addition, the total polyphenolic composition, the antioxidant potential and the colour of these wines were also evaluated. The results show that most constituents change due to the heating process. Particularly, the heating promotes the development of 5-hydroxymethylfurfural (HMF) in sweet wines submitted to estufagem at higher temperatures. Moreover, estufagem provides the decrease of most amino acids, suggesting their involvement in the formation of the bouquet of these wines. Regarding the total polyphenol content and antioxidant potential of these wines they do not seem to be greatly affected by the heating step, however most monomeric polyphenols decrease during this process. The thermal processing of Madeira wines favours the development of the volatile composition, especially of volatiles usually reported as typical aromas of Madeira wines. Finally, it was demonstrated that the thermal degradation of sugars, especially of fructose, promotes the emergence of volatile compounds identified in baked wines.

Development of a new analytical approach based on cellulose membrane and chelator for differentiation of labile and inert metal species in aquatic systems

A new procedure was developed in this study, based on a system equipped with a cellulose membrane and a tetraethylenepentamine hexaacetate chelator (MD-TEPHA) for in situ characterization of the lability of metal species in aquatic systems. To this end, the DM-TEPHA system was prepared by adding TEPHA chelator to cellulose bags pre-purified with 1.0 mol L-1 of HCl and NaOH solutions. After the MD-TEPHA system was sealed, it was examined in the laboratory to evaluate the influence of complexation time (0-24 h), pH (3.0, 4.0, 5.0, 6.0 and 7.0), metal ions (Cu, Cd, Fe, Mn and Ni) and concentration of organic matter (15, 30 and 60 mg L-1) on the relative lability of metal species by TEPHA chelator. The results showed that Fe and Cu metals were complexed more slowly by TEPHA chelator in the MD-TEPHA system than were Cd, Ni and Mn in all pH used. It was also found that the pH strongly influences the process of metal complexation by the MD-TEPHA system. At all the pH levels, Cd, Mn and Ni showed greater complexation with TEPHA chelator (recovery of about 95-75%) than did Cu and Fe metals. Time also affects the lability of metal species complexed by aquatic humic substances (AHS); while Cd, Ni and Mn showed a faster kinetics, reaching equilibrium after about 100 min, and Cu and Fe approached equilibrium after 400 min. Increasing the AHS concentration decreases the lability of metal species by shifting the equilibrium to AHS-metal complexes. Our results indicate that the system under study offers an interesting alternative that can be applied to in situ experiments for differentiation of labile and inert metal species in aquatic systems. (c) 2006 Elsevier B.V. All rights reserved.

Representações sociais de professor partilhadas por licenciados a partir de imagens de professor

This investigation had the teacher as object of study, whose objective was to know and analyze the teacher‟s Social Representations (SR) shared by undergraduates, as from images of this professional (teachers´ photos of several levels and school systems). It was searched out the process of depreciation or estimation, in which the teaching profession has been passing, trying to catch, specifically, possible existing correlations among such SR and the reflections in the attitudes developed by these students about their own development and professional practice. The data collection was carried out at the Federal University of Piauí Teresina with 165 undergraduates (15 from each course). It was applied a semi-structured interview, mediated by iconographic grouping (SALES, 2000, 2007), outlining a methodological widening of the studies fulfilled by (ROAZZI, 1995). It was used the function Factor Analysis, available in the SPSS (Statistical Package for the Social Sciences) for the analysis of the quantitative data, and it was proceeded a content analysis through the categorical analysis technique (BARDIN, 1977) for the analytical procedures of the qualitative data. It was resorted to the SR theory (MOSCOVICI, 1978) for the data interpretation and the Theory of Signs (PEIRCE. 1995) in the understanding of the decodification processes of signs that were present in the photos worked. It became evident that the undergraduates perceived the teaching profession inserted in a hierarchical scale of values (positive/negative), directly related to the school system and the teaching level, in which the teacher works. Most undergraduates share teacher‟s SR of negative content, consolidating the hegemonic SR about the teacher‟s social depreciation, although some of them imagine themselves, in the future, inserted among the teachers more appraised, showing that the SR orientate the positive and negative attitudes about the teacher. The presence of SR that mobilize the interviewers‟ attitudes in opposite senses related to the teacher, offer evidence of the necessity of future studies that can use a methodology more focused to understand other motivation factors that the undergraduates give evidence of having to the course they have chosen, besides the ones inferred by the SR caught in this investigation, as well as to establish a correlation between the teacher‟s SR (positive and negative) and the social economic level of the interviewers that share them. Such data revealed itself necessary since the literature signalizes for a relation between the course chosen and the applicant‟s social-economic level, and that the applicants‟ objective conditions to the licenciature courses are related to the subjective hopes that their group supplies

Investigation about the copper adsorption on the chloropropylsilica gel surface modified with a nanostructured dendrimer DAB-Am-16: an analytical application for determination of copper in different samples

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

New analytical procedure based on a cellulose bag and ionic exchanger with p-aminobenzoic acid groups for differentiation of labile and inert metal species in aquatic systems

A new procedure was developed for the in situ characterization of the lability of metal species in aquatic systems by using a system equipped with a diffusion membrane and cellulose organomodified with p-aminobenzoic acid groups (DM-Cell-PAB). To this end, the DM-Cell-PAB system was prepared by adding cellulose organomodified with p-aminobenzoic acid groups (Cell-PAB) to pre-purified cellulose bags. After the DM-Cell-PAB system was sealed, it was examined in the laboratory to evaluate the influence of complexation time, mass of exchanger, pH, metal ions (Cu, Cd, Fe, Mn, and Ni), and concentration of organic matter on the relative lability of metal species. It was found that the pH and kinetics strongly influence the process of metal complexation by the DM-Cell-PAB system. At all pH levels, Cd, Mn, and Ni showed lower complexation with Cell-PAB resin than Cu and Fe metals. Note that relative lability of metals complexed to aquatic humic substances (AHS) in the presence of Cell-PAB resin showed the following order: Cu congruent to Fe >> Ni > Mn=Cd. The results presented here also indicate that increasing the AHS concentration decreases the lability of metal species by shifting the equilibrium to AHS-metal complexes. Our results indicate that the system under study offers an interesting alternative that can be applied to in situ experiments for differentiation of labile and inert metal species in aquatic systems.

Analytical Methods in Photoelectrochemical Treatment of Phenol

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Monitoring pharmaceuticals photo-Fenton degradation process by using Solid Phase Extraction and liquid chromatography

The recovery of the pharmaceuticals bezafibrate and tetracycline from water was evaluated, using Solid Phase Extraction (SPE) with the aim of applying this technique to interrupt the pharmaceuticals' photodegradation by photo-Fenton process for further analysis. Sep-Pack C-18, Strata X, and Oasis HLB cartridges were evaluated. Oasis HLB showed the most satisfactory recovery and repeatability results: 98% (CV - 1%) for bezafibrate (20.0 mg L-1) and 76% (CV = 1%) for tetracycline (25.0 mg L-1). There was not a significant decrease in recovery at lower concentrations of the pharmaceuticals, and neither when present in Sewage Treatment Plant (STP) effluent matrix.

Treatment of 1,10-phenanthroline laboratory wastewater using the solar photo-Fenton process

The red Fe2+-phenanthroline complex is the basis of a classical spectrophotometric method for determination of iron. Due to the toxicity of this complexing agent, direct disposal of the wastewaters generated in analytical laboratories is not environmentally safe. This work evaluates the use of the solar photo-Fenton process for the treatment of laboratory wastewaters containing phenanthroline. Firstly, the degradation of phenanthroline in water was evaluated at two concentration levels (0.1 and 0.01%, w/v) and the efficiencies of degradation using ferrioxalate (FeOx) and ferric nitrate were compared. The 0.01% w/v solution presented much higher mineralization, achieving 82% after 30 min of solar irradiation with both iron sources. The solar photo-Fenton treatment of laboratory wastewater containing, in addition to phenanthroline, other organic compounds such as herbicides and 4-chlorophenol, equivalent to 4500 mg L-1 total organic carbon (TOC) resulted in total degradation of phenanthroline and 25% TOC removal after 150 min, in the presence of either FeOx or ferric nitrate. A ratio of 1: 10 dilution of the residue increased mineralization in the presence of ferrioxalate, achieving 38% TOC removal after 120 min, while use of ferric nitrate resulted in only 6% mineralization over the same period. (c) 2007 Elsevier B.V. All rights reserved.

Surface-enhanced resonance Raman scattering as an analytical tool for single molecule detection

A perylene derivative, n-(n-butyl)-n'-(4-aminobutyl) perylene-3,4,9,10-tetracarboxylic acid diimide (simplified as nBu-PTCD-(CH2)(4)-NH2) has been chosen as the target molecule for studies involving single molecule detection (SMD) using Raman scattering. The enhancement of the Raman signal is the result of the multiplicative effects of two phenomena, resonance Raman scattering (RRS) and surface-enhanced Raman scattering (SERS), which leads to the resulting surface-enhanced resonance Raman scattering (SERRS) process. The SERRS spectra from a single molecule have been collected using both silver and gold colloids. The SMD detection of the fundamental vibrational frequencies characteristic of nBu-PTCD-(CH2)(4)-NH2 is complemented with the detection of some overtones and combinations from ring stretching modes at the single molecule level. The background characterization of the ensemble vibrational spectroscopy of the target perylene and its SERRS is also presented, which includes the UV-vis absorption, experimental and calculated Raman scattering and infrared absorption, and molecular organization using reflection-absorption infrared spectroscopy (RAIRS).

One-dimensional analytical model for oxide thin film growth on Ti metal layers during laser heating in air

This paper presents the theoretical and experimental results for oxide thin film growth on titanium films previously deposited over glass substrate. Ti films of thickness 0.1 μm were heated by Nd:YAG laser pulses in air. The oxide tracks were created by moving the samples with a constant speed of 2 mm/s, under the laser action. The micro-topographic analysis of the tracks was performed by a microprofiler. The results taken along a straight line perpendicular to the track axis revealed a Gaussian profile that closely matches the laser's spatial mode profile, indicating the effectiveness of the surface temperature gradient on the film's growth process. The sample's micro-Raman spectra showed two strong bands at 447 and 612 cm -1 associated with the TiO 2 structure. This is a strong indication that thermo-oxidation reactions took place at the Ti film surface that reached an estimated temperature of 1160 K just due to the action of the first pulse. The results obtained from the numerical integration of the analytical equation which describes the oxidation rate (Wagner equation) are in agreement with the experimental data for film thickness in the high laser intensity region. This shows the partial accuracy of the one-dimensional model adopted for describing the film growth rate. © 2001 Elsevier Science B.V.

Analytical/numerical hybrid solution for one-dimensional ablation problem

Ablation is a thermal protection process with several applications in engineering, mainly in the field of airspace industry. The use of conventional materials must be quite restricted, because they would suffer catastrophic flaws due to thermal degradation of their structures. However, the same materials can be quite suitable once being protected by well-known ablative materials. The process that involves the ablative phenomena is complex, could involve the whole or partial loss of material that is sacrificed for absorption of energy. The analysis of the ablative process in a blunt body with revolution geometry will be made on the stagnation point area that can be simplified as a one-dimensional plane plate problem, hi this work the Generalized Integral Transform Technique (GITT) is employed for the solution of the non-linear system of coupled partial differential equations that model the phenomena. The solution of the problem is obtained by transforming the non-linear partial differential equation system to a system of coupled first order ordinary differential equations and then solving it by using well-established numerical routines. The results of interest such as the temperature field, the depth and the rate of removal of the ablative material are presented and compared with those ones available in the open literature.

Foraging Behavior and Subtask Hierarchical Structure in Acromyrmex spp. (Hymenoptera: Formicidae)

This study considers the function and complexity of tasks during foraging of three Acromyrmex species. Foraging was classified as a team task composed of 2 or 3 processes: recruitment, selection, and collection. Each process was subdivided into different subtasks. Points were attributed to subtasks considering their hierarchical level to compare the complexity of foraging among species. Total scores obtained were 19 for A. balzani and 14 for A. crassispinus and A. rugosus, indicating different degrees of social complexity for grass-cutting and leaf-cutting ant species. Acromyrmex balzani, a grass-cutting ant species, shows a behavioral repertoire composed of more variable subtasks during foraging.

Development of a model to measure the efficiency of outsourced companies in the process of aircraft spare parts technical publications

This paper presents a proposal of a model to measure the efficiency of outsourced companies in the aeronautical industry applying the methods DEA and AHP. It also proposes an evaluation in the relation between the variables of the process and the value obtained for the effiiency. The criteria of Quality, Time and Cost were considered the outputs of the process, and those criteria were quantified by AHP for DEA matrix.The number of technical documents received by those outsorced companies were considered the input of the process. The other purpose is to separate the companies in groups considered able to receive an investment to improve their process. Copyright © 2008 SAE International.