254 resultados para Conservatism


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Basic and molecular cytogenetic analyses were performed in specimens of Characidium cf. zebra from five collection sites located throughout the Tietê, Paranapanema and Paraguay river basins. The diploid number in specimens from all samples was 2n = 50 with a karyotype composed of 32 metacentric and 18 submetacentric chromosomes in both males and females. Constitutive heterochromatin was present at the centromeric regions of all chromosomes and pair 23, had additional interstitial heterochromatic blocks on its long arms. The nucleolar organizer regions (NORs) were located on the long arms of pair 23, while the 5S rDNA sites were detected in different chromosomes among the studied samples. One specimen from the Alambari river was a natural triploid and had two extra chromosomes, resulting in 2n = 77. The remarkable karyotypic similarity among the specimens of C. cf. zebra suggests a close evolutionary relationship. on the other hand, the distinct patterns of 5S rDNA distribution may be the result of gene flow constraints during their evolutionary history.

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Cytogenetic studies on Bryconid fishes have shown the occurrence of karyotype and NOR conservatism and heterochromatin reorganization. The present data on three species representative of the migratory genus Brycon corroborate the hypothesis according to which conservative patterns of karyotypic evolution can be related to high levels of vagility and large populational size in Neotropical freshwater fishes.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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In this article, the fuzzy Lyapunov function approach is considered for stabilising continuous-time Takagi-Sugeno fuzzy systems. Previous linear matrix inequality (LMI) stability conditions are relaxed by exploring further the properties of the time derivatives of premise membership functions and by introducing slack LMI variables into the problem formulation. The relaxation conditions given can also be used with a class of fuzzy Lyapunov functions which also depends on the membership function first-order time-derivative. The stability results are thus extended to systems with large number of rules under membership function order relations and used to design parallel-distributed compensation (PDC) fuzzy controllers which are also solved in terms of LMIs. Numerical examples illustrate the efficiency of the new stabilising conditions presented. © 2013 Copyright Taylor and Francis Group, LLC.

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Since the beginning of his third presidential term, Vladimir Putin has consistently invoked conservative ideology. Thus he legitimises the Kremlin’s new political strategy, the aim of which is to stabilise the regime and prevent any political mobilisation in Russia around a liberal agenda. This strategy is also intended to strengthen the legitimacy of the current model of government, by portraying it as ‘traditional’ for Russia; and to justify the government’s repressive and anti-Western policies. It also includes the policy of reintegrating the post-Soviet space under the auspices of Moscow, as evidenced by the annexation of Crimea and the Novorossiya project. This strategy was devised as a response to the galvanisation of adherents of liberalisation in Russia, namely the new middle class and a part of the business and administrative elites who publicly demonstrated their dissatisfaction with the regime in 2011 and 2012. However, the dissonance between the conservative slogans mouthed by the ruling elite and its actual conduct suggest that the Kremlin’s ‘conservative project’ is purely instrumental in nature, which in the longer term will undercut its effectiveness by undermining its credibility in the eyes of Russian society.

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Mode of access: Internet.

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Research Question/Issue: In this paper, we empirically investigate whether US listed commercial banks with effective corporate governance structures engage in higher levels of conservative financial accounting and reporting. Research Findings/Insights: Using both market- and accrual-based measures of conservatism and both composite and disaggregated governance indices, we document convincing evidence that well-governed banks engage in significantly higher levels of conditional conservatism in their financial reporting practices. For example, we find that banks with effective governance structures, particularly those with effective board and audit governance structures, recognize loan loss provisions that are larger relative to changes in nonperforming loans compared to their counterparts with ineffective governance structures. Theoretical/Academic Implications: We contribute to the extant literature on the relationship between corporate governance and quality of accounting information by providing evidence that banks with effective governance structures practice higher levels of accounting conservatism. Practitioner/Policy Implications: The findings of this study would be useful to US bank regulators/supervisors in improving the existing regulatory framework by focusing on accounting conservatism as a complement to corporate governance in mitigating the opaqueness and intense information asymmetry that plague banks.

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Peer reviewed

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We are grateful for very useful comments and criticism on drafts of this paper to Michael Bergmann, Chris Tucker, a referee of this Journal and audience at the conference Philosophy, Analysis and Public Engagement, University of L’Aquila, 3–5 September 2014. The final draft of this paper was written at the Munich Center for Mathematical Philosophy (MCMP). The authors thank the MCMP for hosting them and for providing a stimulating atmosphere to conduct this research.

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Peer reviewed