Resolving taxonomic uncertainty in vulnerable elasmobranchs: are the Madeira skate (Raja maderensis) and the thornback ray (Raja clavata) distinct species?

Skates and rays constitute the most speciose group of chondrichthyan fishes, yet are characterised by remarkable levels of morphological and ecological conservatism. They can be challenging to identify, which makes monitoring species compositions for fisheries management purposes problematic. Owing to their slow growth and low fecundity, skates are vulnerable to exploitation and species exhibiting endemism or limited ranges are considered to be the most at risk. The Madeira skate Raja maderensis is endemic and classified as ‘Data Deficient’ by the IUCN, yet its taxonomic distinctiveness from the morphologically similar and more wide-ranging thornback ray Raja clavata is unresolved. This study evaluated the sequence divergence of both the variable control region and cytochrome oxidase I ‘DNA barcode’ gene of the mitochondrial genome to elucidate the genetic differentiation of specimens identified as R. maderensis and R. clavata collected across much of their geographic ranges. Genetic evidence was insufficient to support the different species designations. However regardless of putative species identification, individuals occupying waters around the Azores and North African Seamounts represent an evolutionarily significant unit worthy of special consideration for conservation management.

Francisco Campos and the Brazilian Authoritarianism. A Hidden Dialogue with Carl Schmitt

This article propose to analyse the theoretical sources which constitutes the political culture of the Brazilian authoritarianism in the 20th century, principally in the work of Francisco Campos and his connection with the “integralismo” and its catholic conservatism ways. The hypothesis is that the mentioned connection which had inspired the ideological political culture which make possible all the sources and historical conditions to the implementation of the Brazilian dictatorship in the year 1964. This article has analysed the facist inspiration of the Campos´s theory and how it has happened, his hidden dialogue with Carl Schmitt, settling issuing lines of understanding on contemporary authoritarianism whose spreading still proceed, but now standing under new figures, discourses, rhetorics, symbologies and enemies.

Análise da sobre-reação e sub-reação nos ativos de primeira e segunda linha do mercado acionário brasileiro

The Behavioral Finance develop as it is perceived anomalies in these markets efficient. This fields of study can be grouped into three major groups: heuristic bias, tying the shape and inefficient markets. The present study focuses on issues concerning the heuristics of representativeness and anchoring. This study aimed to identify the then under-reaction and over-reaction, as well as the existence of symmetry in the active first and second line of the Brazilian stock market. For this, it will be use the Fuzzy Logic and the indicators that classify groups studied from the Discriminant Analysis. The highest present, indicator in the period studied, was the Liabilities / Equity, demonstrating the importance of the moment to discriminate the assets to be considered "winners" and "losers." Note that in the MLCX biases over-reaction is concentrated in the period of financial crisis, and in the remaining periods of statistically significant biases, are obtained by sub-reactions. The latter would be in times of moderate levels of uncertainty. In the Small Caps the behavioral responses in 2005 and 2007 occur in reverse to those observed in the Mid-Large Cap. Now in times of crisis would have a marked conservatism while near the end of trading on the Bovespa speaker, accompanied by an increase of negotiations, there is an overreaction by investors. The other heuristics in SMLL occurred at the end of the period studied, this being a under-reaction and the other a over-reaction and the second occurring in a period of financial-economic more positive than the first. As regards the under / over-reactivity in both types, there is detected a predominance of either, which probably be different in the context in MLCX without crisis. For the period in which such phenomena occur in a statistically significant to note that, in most cases, such phenomena occur during the periods for MLCX while in SMLL not only biases are less present as there is no concentration of these at any time . Given the above, it is believed that while detecting the presence of bias behavior at certain times, these do not tend to appear to a specific type or heuristics and while there were some indications of a seasonal pattern in Mid- Large Caps, the same behavior does not seem to be repeated in Small Caps. The tests would then suggest that momentary failures in the Efficient Market Hypothesis when tested in semistrong form as stated by Behavioral Finance. This result confirms the theory by stating that not only rationality, but also human irrationality, is limited because it would act rationally in many circumstances

Neoliberal and Neoconservative Immiseration Capitalism in England: Policies and Impacts on Society and on Education

In this article we firstly set out the facts about the current stage of capitalism, the Immiseration stage of neoliberal capitalism in England. We note its relationship with conservatism and neo-conservatism. We identify increased societal inequalities, the assault by the capitalist state on its opponents, and proceed to describe and analyse what neoliberalism and neo-conservatism have done and are doing to education in England- in the schools, further education, and university sectors. We present two testimonies about the impacts of neoliberalism/ neo-conservatism, one from the school sector, one from the further / vocational education sector, as a means of describing, analysing, and then theorising the parameters of the neoliberal/ neoconservative restructuring education and its impacts. We conclude by further theorising this. With the election of a Conservative majority in the 7 May 2015 general election in the UK, the policies and processes of neoliberalisation and neoconservatisation are being intensified.

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

A cultura e as características qualitativas da informação financeira: evidência empírica a partir do relato de entidades cotadas na União Europeia

Mestrado em Contabilidade

Zmiany w programach kształcenia w zakresie edukacji obywatelskiej w Kanadzie

The aim of this article was to examine how the currently dominant neoliberal and neoconservative discourse is present in the sector of education. The subject of research was to show the influence of a certain ideology on the process of reformulating secondary schools curricula in Canada, especially in Ontario, and the program materials designed for adult immigrants preparing for a citizenship test. This paper explores the relationship between the neoliberal ideology present at the provincial level, where individual development and economic rationales are dominant, and the neoconservative ideology at the federal level, which recovers imperial roots of Canadian citizenship, grounded in the Anglo-Saxon tradition and colonial history.

Conservadorismo e herança institucional de financiamento das companhias abertas do Brasil

Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2015.

Mapeamento cromossômico de genes ribossomais em espécies estuarinas da família Gerreidae Identificação de uniformidade cariotípica e sua empregabilidade com fins biotecnológicos - REPROGEN

Perciformes are dominant in the marine environment, characterized as the largest and most diverse fish group. Some families, as Gerreidae, popularly known as silver jennies, carapebas, or mojarras have a high economic potential to marine fish farming, natural explotation and game fishing. Genetic information of these species are of fundamental importance for their management and production. Despite exist over 13,000 marine fish species described, only 2% were cytogenetically analyzed and less than 1% have some reproductive characteristics known. Induced breeding, cytogenetic characterization and cryopreservation of gametes, represent important areas in applied fish studies. In this project cytogenetic analyzes were performed to acess genetic aspects of Gerreidae species, distributed in coastal and estuarine regions of Northeast Brazil. Different methods for identifying chromosomal regions were employed using conventional techniques (Ag-NORs, C-banding), staining with base-specific fluorochromes (DAPI-CMA3), and physical mapping of ribosomal genes 18S and 5S rDNA, through hybridization in situ with fluorescent probes (FISH). The six species analyzed showed remarkable chromosome conservatism. The 18S and 5S ribosomal genes when analyzed in phylogenetic perspective demonstrate varied evolutionary dynamics, suggesting ocurrence of stasis process in some groups and greater dynamism in others. Double FISH with 18S and 5S probes showed both how efficient cytotaxonomic markers in the homogeneous karyotypes of this group of species. The karyotypic pattern identified in addition to the evolutionary aspects of karyotype, are suggestive of existence of low potential of post-zygotic barrier, prompting further research to prospect for artificial interspecific hybridization of these species of commercial importance

Análise da sobre-reação e sub-reação nos ativos de primeira e segunda linha do mercado acionário brasileiro

The Behavioral Finance develop as it is perceived anomalies in these markets efficient. This fields of study can be grouped into three major groups: heuristic bias, tying the shape and inefficient markets. The present study focuses on issues concerning the heuristics of representativeness and anchoring. This study aimed to identify the then under-reaction and over-reaction, as well as the existence of symmetry in the active first and second line of the Brazilian stock market. For this, it will be use the Fuzzy Logic and the indicators that classify groups studied from the Discriminant Analysis. The highest present, indicator in the period studied, was the Liabilities / Equity, demonstrating the importance of the moment to discriminate the assets to be considered "winners" and "losers." Note that in the MLCX biases over-reaction is concentrated in the period of financial crisis, and in the remaining periods of statistically significant biases, are obtained by sub-reactions. The latter would be in times of moderate levels of uncertainty. In the Small Caps the behavioral responses in 2005 and 2007 occur in reverse to those observed in the Mid-Large Cap. Now in times of crisis would have a marked conservatism while near the end of trading on the Bovespa speaker, accompanied by an increase of negotiations, there is an overreaction by investors. The other heuristics in SMLL occurred at the end of the period studied, this being a under-reaction and the other a over-reaction and the second occurring in a period of financial-economic more positive than the first. As regards the under / over-reactivity in both types, there is detected a predominance of either, which probably be different in the context in MLCX without crisis. For the period in which such phenomena occur in a statistically significant to note that, in most cases, such phenomena occur during the periods for MLCX while in SMLL not only biases are less present as there is no concentration of these at any time . Given the above, it is believed that while detecting the presence of bias behavior at certain times, these do not tend to appear to a specific type or heuristics and while there were some indications of a seasonal pattern in Mid- Large Caps, the same behavior does not seem to be repeated in Small Caps. The tests would then suggest that momentary failures in the Efficient Market Hypothesis when tested in semistrong form as stated by Behavioral Finance. This result confirms the theory by stating that not only rationality, but also human irrationality, is limited because it would act rationally in many circumstances

On and off the stage at Atlanta Greek Picnic: Performances of collective black middle-class identities and the politics of belonging

This dissertation presents a thick ethnography that engages in the micro-analysis of the situationality of black middle-class collective identification processes through an examination of performances by members of the nine historically black sororities and fraternities at Atlanta Greek Picnic, an annual festival that occurs at the beginning of June in Atlanta, Georgia. It mainly attracts undergraduate and graduate members of these university-based organizations, as they exist all over the United States. This exploration of black Greek-letter organization (BGLO) performances uncovers processes through which young black middle-class individuals attempt to combine two universes that are at first glance in complete opposition to each other: the domain of the traditional black middle-class values with representations and fashions stemming from black popular culture. These constructions also attempt to incorporate—in a contradiction of sorts— black popular cultural elements in the objective to deconstruct the social conservatism that characterizes middle-class values, particularly in relation to sexuality and its representation in social behaviors and performances. This negotiation between prescribed v middle-class values of respectability and black popular culture provides a space wherein black individuals challenge and/or perpetuate those dominant tropes through identity performances that feed into the formation of black sexual politics, which I examine through a variety of BGLO staged and non-staged performances. ^

Existentialist methodology and perspective: writing the first-person

Without proposing anything quite so grandiose as a return to existentialism, in this paper we aim to articulate and minimally defend certain core existentialist insights concerning the first-person perspective, the relationship between theory and practice, and the mode of philosophical presentation conducive to best making those points. We will do this by considering some of the central methodological objections that have been posed around the role of the first-person perspective and “lived experience” in the contemporary literature, before providing some neo-existentialist rejoinders. We will suggest that the dilemma that contemporary philosophy poses to existentialism, vis-à-vis methodology, is that it is: a) committed to lived experience as some sort of given that might be accessed either introspectively or retrospectively (with empirical science posing prima facie obstacles to the veridicality of each); and/or b) it advocates transformative experiences, and the power of philosophy in connection with such experiences, to radically revise our doxastic and inter-connected web of beliefs. In short, the charge is conservatism on the one hand, radicalism on the other. Each of these concerns will be addressed in turn, utilizing ideas from Kierkegaard (as the source for many existentialist themes, methodological concerns, and formal practices) and from the German and French twentieth century versions of existentialism

The Proceedings of the South Carolina Historical Association

Annually, the association publishes a journal, The Proceedings, which consists of papers presented at the annual meeting. Retreat from Conservatism: The Old Lady of Broad Street Embraces Jim Crow by W. Ernest Douglas Catharine Macaulay: Eighteenth-Century Rebel by Mildred C. Beckwith Hitler’s Living Space Concept by C. Waldron Bolen

Richard Yates: re-writing postwar American culture

This thesis explores the fiction of American author Richard Yates to propose that his work provides an insistent questioning and alternative vision of postwar American culture. Such an approach is informed by a revisionist account of four distinct yet interconnected areas of postwar culture: the role of the non-heroic soldier stepping in and out of World War II; suburbanisation and fashioning of anti-suburban performance; demarcation of gender roles and unraveling of sexual conservatism in the 1950s; consideration of what constituted the normative within postwar discourse and representations of mental illness in Yates’ work. These four spheres of interest form the backbone to this study in its combined aim of reclaiming Yates’ fiction in line with a more progressive historical framework while shaping a new critical appreciation of his fiction. Such analysis will be primed by an opening discussion that illustrates how Yates’ fiction has frequently been ensconced in a limited interpretative lens: an approach, that I argue, has kept Yates on the periphery of the canon and ultimately resulted in the neglect of an author who provided a rich, progressive and historically significant dialogue of postwar American life. This PhD arrives at a point when Yatesian scholarship is finally gaining momentum after the cumulative impact of a comprehensive biography, a faithful film adaptation of his seminal text Revolutionary Road (1961), plus the recent re-issue of his catalogue of work. An assessment as to why he remained on the margins of success for the duration of his career is therefore of pressing interest in light of this recent critical and commercial recognition.