Divulgação de informações voluntárias em relatórios financeiros e seu relacionamento com a estrutura das empresas e características dos contabilistas

Este estudo tem três objetivos básicos. O primeiro consiste em avaliar o nível de divulgação de inrormaç6es voluntárias nos relatórios financeiros anuais de companhias abertas industriais c a sua evolução no tempo. O segundo refere-se a verificação da associação do nível do divulgação de informações com o tamanho das empresas e o interesse em inovação e satisfação no trabalho dos responsáveis pela elaboração de relatórios financeiros anuais. Finalmente, pretende-se examinar a relação que existe entre a de divulgação de informaç6es voluntárias c frequência o grau de importância dos itens de informação atribuído por analistas financeiros c por responsáveis pela elaboração de relatórios financeiros anuais. Para isso replicou-se 3 hipóteses da pesquisa de ALMEIDA (1988) o, no que se refere a extensão da pesquisa. formulou-se 3 hipóteses que tentam explicar as variações no nível de divulgação de informações voluntárias. Os dados necessários para testar as hipóteses foram obtidos de duas formas. Para avaliar o nível de divulgação de informações voluntárias foram solicitados os relatórios financeiros, relativos ao exercício findo om 1987, Junto a 26 empresas industriais com seda administrativa em Santa Catarina, que tem suas ações negociadas em Bolsa de Valores, escolhidas intencionalmente. No que concerne a parte relativa a aspectos pessoais e comportamentais dos responsáveis pela elaboração de relatórios financeiros anuais, realizou-se uma entrevista estruturada com os profissionais que exercem esta função nessas empresas. As associações foram analisadas através da aplicação do coeficiente de correlação de Pearson. Os resultados alcançados indicam que o nível do divulgação de informações voluntárias não é elevado, mas aumentou no ano do 1987 em relação ao período 1984-86. A análise dos coeficientes do correlação revelou que existe uma associação do nível de divulgação de informações com o tamanho das empresas e o interesse em inovação dos contabilistas no trabalho. Além disso, foi verificada uma relação positiva entre a frequência de divulgação dos itens de Informação e o grau de importância a eles atribuído pelos contabilistas e analistas financeiros.

Viagem ao centro da denúncia: explorando as “camadas” que influenciam as denúncias de fraudes nas organizações

As fraudes contábeis representam uma grande perda para a economia global tanto na esfera pública quanto privada, destacando, assim, os prejuízos sociais ocasionados por elas. Nesta perspectiva, diversas pesquisas têm demonstrado que as denúncias são um dos principais mecanismos de detecção de fraudes nas organizações. Inspirado em Taylor e Curtis (2010), o presente trabalho tem como objetivo identificar a influência das “camadas” pessoal, organizacional, profissional na intenção individual em denunciar uma situação fraudulenta que o mesmo tenha conhecimento. Ressalta-se, porém, a inclusão de uma “camada social”, bem como a consideração de aspectos peculiares da cultura brasileira na elaboração e análise das hipóteses. Para operacionalização das camadas foram utilizadas variáveis latentes coletadas por meio de um questionário respondido por 124 contabilistas. Para mensuração da influência na intenção em denunciar foi utilizado um Modelo de Equação Estrutural (SEM) estimado pelo método dos Mínimos Quadrados Parciais (PLS). Os resultados obtidos confirmaram a importância das camadas de influência no comportamento do eventual denunciante. Destaca-se, principalmente, a importância da camada social, a qual, além de influenciar diretamente de forma significativa a Intenção de Denunciar, também media o impacto da camada profissional. A camada organizacional não afeta de forma significante a intenção de denunciar. Nota-se, também o grande impacto causado pela camada pessoal. Tais fatos corroboram alguns dos principais traços da cultura brasileira, como a prevalência de relações informais e pessoais em detrimento de relações formais, além de identificar os traços da ambiguidade moral.

The presence of fungi on contact electrical stimulation electrodes and ultrasound transducers in physiotherapy clinics

Objectives To evaluate the presence of fungi on contact electrodes and ultrasound transducers from physiotherapy clinics.Design Quantitative study conducted at the Laboratory of Microbiology and Immunology, Faculty of Health Sciences and Technology of Piaui - NOVAFAPI, Teresina, Brazil.Setting Sample collection was performed in 10 clinics ( 20 ultrasound transducers and 20 contact electrodes).Main outcome measures Swabs were soaked with saline solution, inoculated in culture and incubated for filamentous fungi and yeast growth.Results Fourteen taxons were identified: Acremomium hyalinulum (Sacc.), Aspergillus terreus, Candida albicans, Cladosporium cladosporioides, Cladosporium elatum, Cladosporium oxysporum, Cladosporium sphaerospermum, Cladosphialophora bantiana, Curvularia clavata, Curvularia senegalensis, Fusarium oxysporum, Penicillium decumbens, Scopulariopsis candida and Sporothrix schenckii. Aspergillus terreus, Cladosporium oxysporum, Sporothrix shenckii and Candida albicans were found most often on contact electrodes, and Penicillium decumbens and Cladosporium cladosporioides were found most often on ultrasound transducers.Conclusion Fungi were found on all of the contact electrodes and ultrasound transducers. Physiotherapy professionals need to improve the disinfection procedures for this equipment. (C) 2010 Chartered Society of Physiotherapy. Published by Elsevier Ltd. All rights reserved.

Cultura da educação profissional continuada: uma análise dos Contadores do Município de Fortaleza-CE

The present investigation analyzes if it has, amongst the accountants of the city of Fortaleza-Ceará, a culture of Continued Professional Education, in the perspective of one future obligatoriness to garantee to the society best professional services in the terms of Resolution CFC nº 995/04 through the analysis of the activities played for the accountants in the city of Fortaleza, as well as through the analysis and detection of the factors that have motivated or made it difficult the search for the Continued Education and to inquire the attributes considered indispensable for the professional exercise. With this objective, the study presents a historical boarding of the development of the Accounting and the Countable Superior Education in Brazil, the approaches and the intentions of the Program of Continued Professional Education. The procedure used in the research was the inductive method with the use of a questionnaire applied to the accountants of the city of Fortaleza registered at the Regional Accountancy Council of Ceará-CRC-CE, of which it could evidence that if on one hand it is perceived that in the city of Fortaleza most of the accountants have a cocern for a continuous learning represented by 97,31% of the sample ; on the other hand it understands that some would have difficulties to accept the imposition, understanding that desmotivating factors exist as : expensive activities, few offers of courses and even though time lack

Episcopal Church Home For Children Records - Accession 31

The Episcopal Church Home For Children Records are a valuable source on the Church’s historical effort to extend its services for the social improvement of South Carolina (in this case the Episcopal Diocese’s program for destitute children.) The Episcopal Church Home was established in 1850 in Charleston, S.C. for orphan girls and was chartered by the S.C. General Assembly in 1852. The collection consists of a history, minutes, reports of the annual meetings, general correspondence, superintendent’s records, health records, attendance registers, financial records, newsletters (both bound and unbound), and photographs.

Rotary Club of Rock Hill Records - Accession 223

The Rock Hill Rotary Club was chartered by the International Association of Rotary Clubs on February 1, 1919 as a service organization. The Rotary Club of Rock Hill Records consist of the club charter, correspondence, yearbooks, membership lists, minutes, financial records, program notes and other records relating to the historical development of the Club.

Effect of Nintendo Wii (TM)-based motor and cognitive training on activities of daily living in patients with Parkinson's disease: A randomised clinical trial

Objectives To investigate the effect of Nintendo Wii (TM)-based motor cognitive training versus balance exercise therapy on activities of daily living in patients with Parkinson's disease. Design Parallel, prospective, single-blind, randomised clinical trial. Setting Brazilian Parkinson Association. Participants Thirty-two patients with Parkinson's disease (Hoehn and Yahr stages 1 and 2). Interventions Fourteen training sessions consisting of 30 minutes of stretching, strengthening and axial mobility exercises, plus 30 minutes of balance training. The control group performed balance exercises without feedback or cognitive stimulation, and the experimental group performed 10 Wii Fit (TM) games. Main outcome measure Section II of the Unified Parkinson's Disease Rating Scale (UPDRS-II). Randomisation Participants were randomised into a control group (n = 16) and an experimental group (n = 16) through blinded drawing of names. Statistical analysis Repeated-measures analysis of variance (RM-ANOVA). Results Both groups showed improvement in the UPDRS-II with assessment effect (RM-ANOVA P < 0.001, observed power = 0.999). There was no difference between the control group and the experimental group before training {8.9 [standard deviation (SD) 2.9] vs 10.1 (SD 3.8)}, after training [7.6 (SD 2.9) vs 8.1 (SD 3.5)] or 60 days after training [8.1 (SD 3.2) vs 8.3 (SD 3.6)]. The mean difference of the whole group between before training and after training was -0.9 (SD 2.3, 95% confidence interval -1.7 to -0.6). Conclusion Patients with Parkinson's disease showed improved performance in activities of daily living after 14 sessions of balance training, with no additional advantages associated with the Wii-based motor and cognitive training. Registered on http://www.clinicaltrials.gov (identifier: NCT01580787). (C) 2012 Chartered Society of Physiotherapy. Published by Elsevier Ltd. All rights reserved.

Motor learning, retention and transfer after virtual-reality-based training in Parkinson's disease - effect of motor and cognitive demands of games: a longitudinal, controlled clinical study

Objectives To evaluate the learning, retention and transfer of performance improvements after Nintendo Wii Fit (TM) training in patients with Parkinson's disease and healthy elderly people. Design Longitudinal, controlled clinical study. Participants Sixteen patients with early-stage Parkinson's disease and 11 healthy elderly people. Interventions Warm-up exercises and Wii Fit training that involved training motor (shifts centre of gravity and step alternation) and cognitive skills. A follow-up evaluative Wii Fit session was held 60 days after the end of training. Participants performed a functional reach test before and after training as a measure of learning transfer. Main outcome measures Learning and retention were determined based on the scores of 10 Wii Fit games over eight sessions. Transfer of learning was assessed after training using the functional reach test. Results Patients with Parkinson's disease showed no deficit in learning or retention on seven of the 10 games, despite showing poorer performance on five games compared with the healthy elderly group. Patients with Parkinson's disease showed marked learning deficits on three other games, independent of poorer initial performance. This deficit appears to be associated with cognitive demands of the games which require decision-making, response inhibition, divided attention and working memory. Finally, patients with Parkinson's disease were able to transfer motor ability trained on the games to a similar untrained task. Conclusions The ability of patients with Parkinson's disease to learn, retain and transfer performance improvements after training on the Nintendo Wii Fit depends largely on the demands, particularly cognitive demands, of the games involved, reiterating the importance of game selection for rehabilitation purposes. (C) 2012 Chartered Society of Physiotherapy. Published by Elsevier Ltd. All rights reserved.

Job Burnout in Public Accounting: Understanding Gender Differences

Job burnout is linked to job outcomes in public accounting professionals (Fogarty et al., 2000; Jones et al., 2010; Jones et al., 2012). Although women and men have entered the profession in relatively equal numbers, there is a significantly lower percentage of women partners (AICPA, 2011). Extant research has not sufficiently explored how burnout may affect the genders distinctly and whether these differences may lend insight as to women’s choices to exit. A large participant group with a similar proportion of women (n=836) and men (n=845) allowed examination of the burnout construct on a more profound level than extant studies. The three dimensions of job burnout in women and men public accountants were analyzed, not only in total, but also by functional area and position level. Overall findings are that women report higher levels of reduced personal accomplishment and men report higher levels of depersonalization. In light of these findings, suggestions are made for firm and individual actions that may mitigate the intensity of burnout experienced by both women and men public accountants.

CPA Shortage

This report is on current issue of the shortage of Certified Public Accountants. It discusses the reasons for the shortage, such as the newest 150-hour requirement, as well as the increased need for accountants after Sarbanes-Oxley. Also, It discusses what companies are doing to get more people into the accounting profession and keep the people they have. There is also a Case Study on what Deloitte & Touche is doing to help their firm. This paper develops ideas and possible solutions to help accounting firms deal with and change the current shortage situation they are in.

Application of a building cost estimation model to the appraisal of the churches damaged by earthquakes in Lorca (Spain)

The objective of this paper is the development of a building cost estimation model whose purpose is to quickly and precisely evaluate rebuilding costs for historic heritage buildings affected by catastrophic events. Specifically, this study will be applied to the monumental buildings owned by the Catholic Church that were affected by two earthquakes on May 11, 2011 in the town of Lorca. To estimate the initial total replacement cost new, calculation model will be applied which, on the one hand, will use two-dimensional metric exterior parameters and, on the other, three-dimensional interior cubic parameters. Based on the total of the analyzed buildings, and considering damage caused by the seismic event, the final reconstruction cost for the building units ruined by the earthquakes can be estimated. The proposed calculation model can also be applied to other emergency scenarios and situations for the quick estimation of construction costs necessary for rebuilding historic heritage buildings which have been affected by catastrophic events that deteriorate or ruin their structural or constructive configuration.

Women and Performance in Corporate America

Women and Performance in Corporate America The glass ceiling has been shattered. Women like Indra Nooyi, the CEO of PepsiCo.; Angela Braly, the CEO of Wellpoint; and Patricia Woertz, the CEO of Archer Daniels Midland, are proof that women can achieve top leadership positions in corporate America. However, the scarcity of female leaders occupying the top ranks of corporate America, and the significant wage gap between men and women, suggest that there are significant complications along the path toward success for women in the corporate world.The data show that a disproportionately small number of women are making it to top leadership positions in corporate America. According to the US Department of Labor, in 2007 women accounted for 46% of the total work force, and 51 % of all workers in management, professional, and related occupations. Women outnumbered men in occupations including financial managers, human resource managers, education administrators, medical and health service managers, accountants and auditors, budget analysts, and property, real estate, and social and community association managers (US Department of Labor, 2007). However, women hold only 15.2% of board director positions, 15.7% of corporate officer positions, and 6.2% of top earner positions (Catalyst, 2009b). Additionally, according to a 2008 Corporate Library survey, only 2.6% of Fortune 500 companies currently have female CEOs (as cited in Jones, 2009).The data also show that women earn less than men in the work force. The US Department of Labor found that women working full time in 2007 made only 80% of the salaries of men (US Department of Labor, 2008). Studies designed to control for factors other than gender have not been able to account for the wage gap between men and women (Eagly & Carli, 2007, US Government Accountability Office, 2003). Even among CEO's of fortune 500 companies, female CEO's make only 85% of the salaries of male CEO's (Jones, 2009).

Nuclear Architecture: Perceptions of Architectural Technology

In this paper we explore the implications of pluralist curricula for architectural technology. This includes the potential effects on strengthening the identity of the architectural technology profession and the academic development of the discipline. This latter relies, arguably, on research being explicit in CIAT’s eight mandatory threshold standards. This work concentrates on one of the Chartered Institute of Architectural Technologist’s (CIATS’s) key subjects; 'design', defined as detail design for the architectural technologist. In postulating a philosophy of architectural technology epistemology with a focus on detail design, the pedagogy of architectural detailing in practice and academia is investigated: the associated roles of creativity and conditioning are explored. The interrelationship between conceptual design and construction processes in practice is outlined, identifying the role of the detail design specialist (architectural technologist) in the management of design and production information. Thus is identified the future architectural technologists’ specialisation of nuclear architecture: the total quality construction created by quality of thinking which permeates from and to detail design for assembly/disassembly and production within a collaboratively mechanised AEC team. A theory of nuclear architecture and an associated approach to detail design pedagogy are postulated, aiming to promote a revised perception of the definition of design for the architectural technologist. How this theory can be applied to the creation of a paradigmatic student project, themed on designing for disassembly as a key future focus of ‘Healthy Building’ design is introduced for future exploration. This future research into detail design, the authors propose, should be predicated on the appropriate methodology related to the epistemology of a design-based area of the architectural technology discipline. The roles of Professional, Statutory and Regulatory Bodies (PSRB) in the evaluation and subsequent dissemination of this detail design pedagogy, with the aim of strengthening the architectural technology discipline are emphasised.

College Book 10, 1810-1827

College Book 10 consists of multiple paper-bound waste books bound together in one leather hard binding. It begins with an alphabetical index and contains minutes of Corporation meetings held from November 14, 1810 through March 31, 1827. The last page of the volume lists the number of each page on which donations to the College Library are mentioned. Bound with this volume is a printed pamphlet, To the Reverend and Honorable The Corporation of Harvard University, signed by eleven professors and tutors in 1824, along with a manuscript response from the Corporation, entitled Report of a Committee of the President and Fellows of Harvard College on the Memorial of the Resident Instructors Asserting their Chartered Right to be Elected to Vacancies in the Corporation. January 11, 1825.