Audit pricing, reporting quality, and auditor switches in the post -SOX period

The Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession. In this dissertation, I develop arguments as to why we can expect differences in auditor behavior before and after SOX and empirically test if indeed there were differences in auditor behavior before and after SOX. My dissertation consists of three essays. For the three essays, I investigate issues related to auditor independence, audit pricing, the impact of auditor changes in the post-SOX period. The motivation for the first part of my research comes from the SEC's assertions that there are differences between types of non-audit services in terms of their potential to adversely impact auditor independence. The first part of my dissertation empirically validates the SEC's assertions that auditors would be more conservative in those instances where the tax and other non-audit services fee ratios are high but not when the audit-related fee ratio is high. The second part of my study examines if auditors are less likely to "low ball" their audit fees in the period after SOX than in the period preceding SOX. Legislators, regulators, and the media have expressed concerns that auditors "low ball" the fees for initial year audits and that such low-balling can lead to reduced audit quality. I find that there is significant initial year audit fee discount in pre-SOX period and but the fee discount does not hold in post-SOX periods. The third part of my dissertation examines the association between auditor switches and auditor conservatism. I find that a large portion of Big 4 clients switch to non-Big 4 auditors and there is no significant evidence indicating that successor auditors are more conservative in the post-SOX period.

Expectations and challenges : the implementation of mobile devices in a Scottish primary school

Acknowledgements Sincere thanks are due to all who have contributed to this study, which was funded in part by the Local Authority. The Head Teacher and Local Authority Officer have been instrumental in encouraging and supporting the research and the teachers and pupils at the school, along with several local authority support staff, have contributed directly. Colleagues from the University of Aberdeen, including Prof Do Coyle, Dr Yvonne Bain, and Phil Marston, helped to guide the project and provided useful feedback.

Expectations and challenges : the implementation of mobile devices in a Scottish primary school

Acknowledgements Sincere thanks are due to all who have contributed to this study, which was funded in part by the Local Authority. The Head Teacher and Local Authority Officer have been instrumental in encouraging and supporting the research and the teachers and pupils at the school, along with several local authority support staff, have contributed directly. Colleagues from the University of Aberdeen, including Prof Do Coyle, Dr Yvonne Bain, and Phil Marston, helped to guide the project and provided useful feedback.

Sweat Lodges in Iron Age Iberian Peninsula: New Data, Typologies and Interpretations

Three questions on the study of NO Iberian Peninsula sweat lodges are posed. First, the new sauna of Monte Ornedo (Cantabria), the review of the one of Armea (Ourense), and the Cantabrian pedra formosa type are discussed. Second, the known types of sweat lodges are reconsidered underlining the differences between the Cantabrian and the Douro - Minho groups as these differences contribute to a better assessment of the saunas located out of those territories, such as those of Monte Ornedo or Ulaca. Third, a richer record demands a more specific terminology, a larger use of archaeometric analysis and the application of landscape archaeology or art history methodologies. In this way the range of interpretation of the sweat lodges is opened, as an example an essay is proposed that digs on some already known proposals and suggests that the saunas are material metaphors of wombs whose rationale derives from ideologies and ritual practices of Indo-European tradition.

The Devil and Views on the “Other” in Part One of Pedro Cieza de León’s "Crónica del Perú" (1553)

Many 16th century Spanish chroniclers and missionaries, arriving at what they interpreted as a New World, saw the Devil as a “hermeneutic wildcard” that allowed them to comprehend indigenous religions. Pedro Cieza de León, a soldier in the conquest of Peru, is a case in point. Cieza considers the Devil responsible for the most aberrant religious practices and customs of the Indians, although he views the natives in a positive light, as men susceptible to divine salvation. From a providentialist perspective of the history of the conquest, Cieza interprets that the evangelization and conversion of the Indians and the implantation of Christian civilization by the Spanish Crown, were able to defeat the Devil.

Finding a Scientific Voice: Performing Science, Space and Speech in the Nineteenth Century

Taking as a point of departure recent scholarly interest in the geographies of spoken communication, this paper situates the cultivation of a scientific voice in a range of nineteenth-century contexts and locations. An examination of two of the century’s most celebrated science lecturers, Michael Faraday and Thomas Henry Huxley, offers a basis for more general claims about historical relations between science, speech and space. The paper begins with a survey of the ‘ecologies’ of public speaking in which advocates of science sought to carve out an effective niche. It then turns to a reconstruction of the varying and variously interpreted assumptions about authoritative and authentic speech that shaped how the platform performances of Faraday and Huxley were constructed, contested and remediated in print. Particular attention is paid to sometimes clashing ideals of vocal performance and paralinguistic communication. This signals an interest in the performative 2 dimensions of science lectures rather more than their specific cognitive content. In exploring these concerns, the paper argues that ‘finding a scientific voice’ was a fundamentally geographical enterprise driven by attempts to make science resonate with a wider oratorical culture without losing distinctive appeal and special authority

Positioning Australia’s contemporary health and physical education curriculum to address poor physical activity participation rates by adolescent girls

Interpretación metodológica de los precios de transferencia en Colombia

El concepto de precios de transferencia es un referente universal donde los países se han visto afectados por las malas prácticas comerciales que tiene las diferentes organizaciones en concentrar sus utilidades en aquellos lugares donde las cargas impositivas sean menores o tiendan a cero. Lo anterior implica que lo que dejo de pagar en una región por las bases tributarias determinadas lo estoy recibiendo como utilidad en otro país, generando índices de pobreza y de inequidad tributaria en los países de origen y riqueza a los países destino. Dentro de las directrices que tiene el Gobierno para evitar que se trasladen cargas tributarias entre países es definir unos criterios normativos vinculantes u obligatorios, que eviten que se tipifiquen estos focos de evasión y por el contrario generar una cultura empresarial donde se respete el principio de la plena competencia. Dentro de los criterios normativos están los criterios de vinculación, la información que se debe evidenciar como la comprobatoria y la informativa y las sanciones por incumplir los requisitos vinculantes antes mencionados lo cual nos obliga a profundizar en el mecanismo de control que ejerce el gobierno. De igual forma se establecieron destinos donde se tipifican los precios de transferencia como son los paraísos fiscales, las zonas francas y los vinculados del exterior, donde el destino más relevante donde el Gobierno ejerce control son los paraísos fiscales por sus características que las identifican como son las mínimas cargas tributarias y de igual forma la ausencia de información. Los contribuyentes del impuesto sobre la renta y complementarios que celebren operaciones con vinculados y/o estén obligados a la aplicación de las normas que regulen el régimen de precios de transferencia, deberán llevar acabo tales operaciones en cumplimiento del Principio de Plena Competencia, entendido como aquel en el cual las operaciones entre vinculados cumplen con las condiciones que se hubiesen observado en operaciones comparables con o entre partes independientes, lo anterior, a efectos de determinar sus ingresos ordinarios y extraordinarios, costos, deducciones, activos y pasivos para los fines del impuesto sobre la renta y complementarios. En el siguiente contenido el lector encontrara una metodología ilustrativa que le permita interpretar la normatividad contenida en el Estatuto Tributario (Ley 1607 de 2012 y Decreto 3030 de 2013 el cual reglamenta la norma la ley 1607) y su respectiva aplicación para dar cumplimiento a los requerimientos de la Administración de Impuestos y Aduanas Nacionales. Lo anterior significa que el contenido del texto es el contenido normativo el cual es detallado en su contenido en algunos aspectos gráfico, en otros casos numéricos y en los demás casos narrativos.

Ledroit Park, A Portrait In Black And White: A Study Of Historic Districts, Social Change, And The Process Of Neighborhood Placemaking

This research examines the process of placemaking in LeDroit Park, a residential Washington, DC, neighborhood with a historic district at its core. Unpacking the entwined physical and social evolution of the small community within the context of the Nation’s Capital, this analysis provides insight into the role of urban design and development as well as historic designation on shaping collective identity. Initially planned and designed in 1873 as a gated suburb just beyond the formal L’Enfant-designed city boundary, LeDroit Park was intended as a retreat for middle and upper-class European Americans from the growing density and social diversity of the city. With a mixture of large romantic revival mansions and smaller frame cottages set on grassy plots evocative of an idealized rural village, the physical design was intentionally inwardly-focused. This feeling of refuge was underscored with a physical fence that surrounded the development, intended to prevent African Americans from nearby Howard University and the surrounding neighborhood, from using the community’s private streets to access the City of Washington. Within two decades of its founding, LeDroit Park was incorporated into the District of Columbia, the surrounding fence was demolished, and the neighborhood was racially integrated. Due to increasingly stringent segregation laws and customs in the city, this period of integration lasted less than twenty years, and LeDroit Park developed into an elite African American enclave, using the urban design as a bulwark against the indignities of a segregated city. Throughout the 20th century housing infill and construction increased density, yet the neighborhood never lost the feeling of security derived from the neighborhood plan. Highlighting the architecture and street design, neighbors successfully received historic district designation in 1974 in order to halt campus expansion. After a stalemate that lasted two decades, the neighborhood began another period of transformation, both racial and socio-economic, catalyzed by a multi-pronged investment program led by Howard University. Through interviews with long-term and new community members, this investigation asserts that the 140-year development history, including recent physical interventions, is integral to placemaking, shaping the material character as well as the social identity of residents.

The introduction of a financial transaction tax in Italy

Mestrado em Finanças

Anotação sintética, numa perspectiva de Direito Público-penal e Direito Privado-civil, ao Acórdão do Supremo Tribunal de Justiça Português, de 19 de Abril de 2012 - A poluição sonora e o direito humano ao descanso e à saúde, sem descurar a necessidade duma adequada política tributária.

Resumo: 1 – Sumário do Acórdão do Supremo Tribunal de Justiça, de 19 de Abril de 2012; 2 – Texto completo do Acórdão do Supremo Tribunal de Justiça, de 19 de Abril de 2012: cfr. http://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/fc664c231f3e73cf802579ea003d91d2?OpenDocument&Highlight=0,polui%C3%A7%C3%A3o , 2 de Junho de 2012; 3 – Anotação sintética; 3.1 – Introdução à anotação sintética e suas características neste caso concreto; 4 – Algumas referências constitucionais centrais em relação a Direitos humanos e, nomeadamente, a um Direito humano a um meio-ambiente sadio, saudável em todas as suas vertentes e sentidos – o exemplo central do artigo 9.º da CRP; 4.1 – Algumas referências constitucionais centrais em relação a Direitos humanos e, nomeadamente, a um Direito humano a um meio-ambiente sadio, saudável em todas as suas vertentes e sentidos – o exemplo central do artigo 66.º da CRP e o Regime Geral do Ruído; 5 – O direito humano ao descanso e à saúde, rectius o direito ao ambiente sadio vs o direito ao lazer e/ou exploração económica de indústrias de diversão, rectius o direito à liberdade de iniciativa económica privada; 6 – A violação do direito humano, de personalidade, ao descanso e à saúde, rectius o direito a um ambiente sadio, numa perspectiva de Direito privado e Direito civil; 7 – A criminalização da poluição, designadamente a criminalização da poluição sonora – uma perspectiva de Direito público e Direito penal; 8 - A necessidade duma adequada política tributária que compatibilize desenvolvimento sustentado com a protecção dum meio ambiente sadio e com qualidade de vida; 9 – Conclusões. Palavras-chave: Direitos Humanos; Direito constitucional; Direito público; Direito penal; Direito privado; Direito civil; Direito ambiental; meio ambiente sadio; Direito ao descanso; Direito à saúde; Direito ao lazer e/ou exploração económica de indústrias de diversão; direito à liberdade de iniciativa económica privada; Direito tributário; Direito fiscal; Direito aduaneiro. Abstract: 1 - Summary of the Judgment of the Supreme Court of April 19, 2012, 2 - Complete text of the Judgment of the Supreme Court of April 19, 2012: cf. http://www.dgsi.pt/jstj.nsf/954f0ce6ad9dd8b980256b5f003fa814/fc664c231f3e73cf802579ea003d91d2?OpenDocument&Highlight=0,polui%C3%A7%C3%A3o , June 2, 2012, 3 - Synthetic Note: 3.1 - Introduction to synthetic annotation and its characteristics in this case 4 - Some references constitutional power over human rights and in particular to a human right to a healthy environment, healthy in all its forms and meanings - the central example of Article 9. of CRP; 4.1 - Some references constitutional power over human rights and in particular to a human right to a healthy environment, healthy in all its forms and meanings - the central example of Article 66. No of CRP and the General Noise; 5 - the human right to rest and health, rectius the right to healthy environment vs. the right to leisure and / or economic exploitation of industries fun, rectius the right to freedom of private economic initiative; 6 - the violation of human personality, to rest and health, rectius the right to a healthy environment, a perspective of private law and civil law; 7 - criminalization of pollution, including the criminalization of noise - a perspective of public law and criminal law; 8 - the need for appropriate tax policy that reconciles sustainable development with the protection of a healthy environment and quality of life; 9 - Conclusions.

Pedagogy of healthcare interactions. A study on pediatric well-child visits as culture-oriented and culture-making sites

This study investigates interactions between parents and pediatricians during pediatric well-child visits. Despite constituting a pivotal moment for monitoring and evaluating children’s development during the critical ‘first thousand days of life’ and for family support, no study has so far empirically investigated the in vivo realization of pediatrician-parent interactions in the Italian context, especially not from a pedagogical perspective. Filling this gap, the present study draws on a corpus of 23 videorecorded well-child visits involving two pediatricians and twenty-two families with children aged between 0 and 18 months. Combining an ethnographic perspective and conversation analysis theoretical-analytical constructs, the micro-analysis of interactions reveals how well-child visits unfold as culture-oriented and culture-making sites. By zooming into what actually happens during these visits, the analysis shows that there is much more than the “mere” accomplishment of institutionally relevant activities like assessing children’s health or giving parents advice on baby care. Rather, through the interactional ways these institutional tasks are carried out, parents and pediatricians presuppose, ratify, and transmit culturally-informed models of “normal” growth, “healthy” development, “good” caring practices, and “competent” parenting, thereby enacting a pervasive yet unnoticed educational and moral work. Inaugurating a new promising line of inquiry within Italian pedagogical research, this study illuminates how a) pediatricians work as a “social antenna”, bridging families’ private “small cultures” and broader socio-cultural models of children’s well-being and caregiving practices, and b) parents act as agentive, knowledgeable, (communicatively) competent, and caring parents, while also sensitive to the pediatrician’s ultimate epistemic and deontic authority. I argue that a video-based, micro-analysis of interactions represents a heuristically powerful instrument for raising pediatricians’ and parents’ awareness of the educational and moral density of well-child visits. Insights from this study can constitute a valuable empirical resource for underpinning medical and parental training programs aimed at fostering pediatricians’ and parents’ reflexivity.

As roupas esportivas em Revista na cidade de Belo Horizonte (1929-1950) : moldes, recortes e costuras

Universidade Estadual de Campinas. Faculdade de Educação Física

Marcas da religião evangelica na educação do corpo feminino : implicações para a educação fisica escolar

Universidade Estadual de Campinas . Faculdade de Educação Física

O sincretismo de culturas sob a ótica da arquitetura vernácula do imigrante japonês na cidade de Registro, São Paulo

O presente artigo aborda os métodos construtivos empregados pelos imigrantes japoneses que vieram, em 1918, para a cidade de Registro, na região do Vale do Ribeira do Iguape, no estado de São Paulo. A vinda dessa nova frente de imigração foi incentivada pelo Governo do Estado, com o propósito de promover o processo de colonização, bem como de estimular o desenvolvimento econômico do Vale do Ribeira do Iguape por meio da expansão da cultura do café para a região. As características dessa frente de imigração são muito diferenciadas em relação às demais, tendo em vista que os que dela faziam parte chegaram ao Brasil como proprietários de terras e com apoio financeiro e logístico oferecido por uma empresa particular japonesa, responsável por gerenciar o empreendimento. Esses imigrantes, portanto, contaram com auxílio de uma complexa infra-estrutura, cujo objetivo era viabilizar a sua missão de desenvolvimento da região. Mesmo tendo essa particularidade lhes proporcionado a liberdade de recriar sua cultura em solo brasileiro, a realidade do novo habitat forçou-os a reinterpretar seus hábitos culturais ante as novas circunstâncias físicas, econômicas e sociais encontradas. A fim de entender esse processo de adaptação, foi realizado um estudo dos métodos construtivos empregados em suas edificações, baseado nos conhecimentos desses imigrantes sobre sua arquitetura tradicional. Essa análise permitiu examinar o longo processo de sincretismo entre a cultura oriental e o conhecimento construtivo vernáculo dos habitantes do Vale do Ribeira do Iguape.