Interviewing the Brazilian military: reflections on a research experience

My purpose is to present some reflections about my experience in interviewing Brazilian military officers. Despite the specificity of the Brazilian case, I trust that these observations may serve as a comparative reference for the study of military institutions in other contexts.

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.

Bandido bom é bandido morto: a opção ideológico-institucional da política de segurança pública na manutenção de padrões de atuação violentos da polícia militar paulista

Por que, mesmo 25 anos após a promulgação da Constituição Federal que inaugura o período democrático no Brasil, a Polícia Militar do Estado de São Paulo mantem um padrão excessivo de uso da força letal em suas ações, não obstante a criação de uma série de mecanismos com foco no controle da atividade policial? É a partir desta questão que esta pesquisa buscou compreender quais os fatores determinantes para entendermos o padrão operacional da PMESP, bem como mapear as principais ações de controle da atividade policial implementadas entre 1983 e 2012, problematizando seus limites e potencialidades. Em linhas gerais, concluiu-se pela incapacidade de ações de cunho incremental alterarem de fato o padrão de atuação da PMESP, demonstrando que a opção por medidas mais “enérgicas” de contenção da criminalidade é, antes de tudo, político-institucional, com fortes vínculos ideológicos.

Enforcing international financial standards in Brazil: limits and possibilities for adoption of IOSCO principles

Foreign capital and institutional investors play a key role in the Brazilian capital and financial markets. Internationally promoted regulatory patterns, especially IOSCO principles, have been increasingly influencing administrative rule making by the Brazilian Securities and Exchange Commission (CVM) as well as the adoption of transnational rules in Brazil by means of self-regulatory activity. Even though there is a certain level of convergence of market regulatory standards at the transnational level, implementation and enforcement of rules remains essentially domestic. We analyze two case studies regarding the transposition of international standards into the Brazilian legal system, which illustrate this tension between the transnational and domestic dimensions of financial markets regulation. The first case concerns a CVM rule on disclosure of executive compensation and the its interpretation by local courts. The second case refers to the adoption of suitability rules.

Compliance com os requisitos de divulgação do IFRS - International Financial Reporting Standards e sua relação com o erro de previsão dos analistas de mercado

O objetivo deste estudo é fazer uma análise da relação entre o erro de previsão dos analistas de mercado quanto à rentabilidade das empresas listadas na BM&FBOVESPA S.A. (Bovespa) e os requerimentos de divulgação do International Financial Reporting Standards (IFRS). Isto foi feito através da regressão do erro de previsão dos analistas, utilizando a metodologia de dados em painel no ano de implantação do IFRS no Brasil, 2010, e, complementarmente em 2012, para referenciamento desses dados. Partindo desse pressuposto, foi determinado o erro de previsão das empresas listadas na Bovespa através de dados de rentabilidade (índice de lucro por ação/earnings per share) previstos e realizados, disponíveis nas bases de dados I/B/E/S Earnings Consensus Information, providos pela plataforma Thomson ONE Investment Banking e Economática Pro®, respectivamente. Os resultados obtidos indicam uma relação negativa entre o erro de previsão e o cumprimento dos requisitos de divulgação do IFRS, ou seja, quanto maior a qualidade nas informações divulgadas, menor o erro de previsão dos analistas. Portanto, esses resultados sustentam a perspectiva de que o grau de cumprimento das normas contábeis é tão ou mais importante do que as próprias normas. Adicionalmente, foi verificado que quando a empresa listada na BM&FBOVESPA é vinculada a Agência Reguladora, seu erro de previsão não é alterado. Por fim, esses resultados sugerem que é importante que haja o aprimoramento dos mecanismos de auditoria das firmas quanto ao cumprimento dos requerimentos normativos de divulgação, tais como: penalidades pela não observância da norma (enforcement), estruturas de governança corporativa e auditorias interna e externa.

Coffee voluntary standards systems a study of the states of Minas Gerais and São Paulo

In order to adapt to new markets, the coffee supply chain has gone through numerous changes during the last years, which led to the creation of the voluntary standard systems. Adopting a Voluntary Standard System (VSS) consists of becoming a member of a certifier or verifier, in which an independent third party sets specific criteria to ensure a product complies with standards. Yet, the segment is still relatively new and raises some doubts about the economic and financial advantages of investing in sustainability-related certification. This study analyzes the perception of coffee producers about VSS – whether it brings economic benefits. The literature review covers various VSS in the coffee sector, the brief history of the commodity in Brazil, as well as the description of the supply chain. Certified and non-certified producers in the States of Sao Paulo and Minas Gerais, answered questionnaires to indicate the perceived advantages of certification. The results show that, despite some added value that certification can bestow, the quality is what really matter, since it allows producers to sell the product at higher prices and to gain advantage over competitors.

Vicus Judæorum: os judeus e o espaço urbano no Recife neerlandês

This work broaches the participation of the Jewish community in the urban expansion of Recife, Brazil, during the Dutch period (1630-1654). With the arrival of the Dutch, the village of Olinda, former capital of Pernambuco, was destroyed and Recife received the juridical statute of city (stad), becoming the capital of Dutch Brazil or New Holland. It became the main West Indians Company s entrepot in South Atlantic, serving as naval base, port of call for ships, and point of export of the sugar production of Pernambuco, and import of European goods and African slaves. In order to such administrative, military and economic functions be carried out, the sand isthmus where Recife used to stay, and the fluvial island of Antônio Vaz, received improvements of many sort. The Dutch hydraulic technology was put in practice, with a posture of opposition between civilization and nature. Among military works and production of urban equipments, the rivers shores were land-filled, canals were built, bridges were lifted, and hundreds of buildings were erected. The civil Dutch population of Recife engaged in the process of production of physical space, which brought a sense of collective action towards the formation of the urban, or burgher, community. From the physical to the social space, there was an effort towards Dutch cultural standards in the urban environment. The Zur Israel Jewish community, formed by private civilians, it is, nonemployees of the WIC, engaged in those processes. It produced physical space through the land-filling and improvement of non healthy areas, and was also responsible for the construction of a significant section of the town s buildings and some of urban equipments, such as stores, markets and slave-warehouses, making more dynamic their economical activities. But their social traffic was due to the adaptation of their behavior to the standards of Dutch sociability. Thus, the community body made itself part of the social body. Disposing of internal selfregulation, it produced spaces with their cultural references cemetery, synagogue, texts enjoying benefits of the government. Zur Israel inscribed itself in the universal history of the Jews as the first community of Americas, and had a fundamental part on the emancipation of Jews within Western society

Blood lactate response and critical speed in swimmers aged 10-12 years of different standards

It has previously been shown that measurement of the critical speed is a non-invasive method of estimating the blood lactate response during exercise. However, its validity in children has yet to be demonstrated. The aims of this study were: (1) to verify if the critical speed determined in accordance with the protocol of Wakayoshi et al. is a non-invasive means of estimating the swimming speed equivalent to a blood lactate concentration of 4 mmol . l(-1) in children aged 10-12 years; and (2) to establish whether standard of performance has an effect on its determination. Sixteen swimmers were divided into two groups: beginners and trained. They initially completed a protocol for determination of speed equivalent to a blood lactate concentration of 4 mmol . l(-1). Later, during training sessions, maximum efforts were swum over distances of 50, 100 and 200 m for the calculation of the critical speed. The speeds equivalent to a blood lactate concentration of 4 mmol . l(-1) (beginners = 0.82 +/- 0.09 m . s(-1), trained = 1.19 +/- 0.11 m . s(-1); mean +/- s) were significantly faster than the critical speeds (beginners = 0.78 +/- 0.25 m . s(-1), trained = 1.08 +/- 0.04 m . s(-1)) in both groups. There was a high correlation between speed at a blood lactate concentration of 4 mmol . l(-1) and the critical speed for the beginners (r = 0.96, P < 0.001), but not for the trained group (r = 0.60, P > 0.05). The blood lactate concentration corresponding to the critical speed was 2.7 +/- 1.1 and 3.1 +/- 0.4 mmol . l(-1) for the beginners and trained group respectively. The percent difference between speed at a blood lactate concentration of 4 mmol . l(-1) and the critical speed was not significantly different between the two groups. At all distances studied, swimming performance was significantly faster in the trained group. Our results suggest that the critical speed underestimates swimming intensity corresponding to a blood lactate concentration of 4 mmol . l(-1) in children aged 10-12 years and that standard of performance does not affect the determination of the critical speed.

Establishing Standards for the Integrated Recommendation and Diagnosis System (DRIS) for Irrigated Bean Crops

This article addresses the establishment of integrated diagnostics and recommendation system (DRIS) standards for irrigated bean crops (Phaseolus vulgaris) and compares leaf concentrations and productivity in low- and high-productivity populations. The work was carried out in Santa Fe de Goias, Goias State, Brazil, in the agricultural years 1999/2000 and 2000/2001. For the nutritional diagnosis, leaf samples were collected, and leaf concentrations of nitrogen (N), phosphorus (P), potassium (K), calcium (Ca), magnesium (Mg), sulfur (S), boron (B), copper (Cu), iron (Fe), manganese (Mn), and zinc (Zn) were established in 100 commercial bean crops. A database was set up listing the leaf nutrient content and the respective productivities, subdivided into two subpopulations, high and low productivity, using a bean yield value of 3000 kg ha-1 to separate these subpopulations. Sufficiency values found in the high-productivity population matched only for the micronutrients B and Zn. The nutritional balance among the populations studied was coherent and was lower in the high-productivity population. The DRIS standards proposed for irrigated bean farming were efficient in evaluating the nutritional status of the crop areas studied. Calcium, Cu, and S were found to be the least available nutrients, indicating high response potential for the fertilizing using these nutrients.

Politics, press and military participation in the abdication of d. Pedro I

This work seeks to contribute to a better understanding of the Abdication, analyzing how and why sections of the army joined the liberal groups against the emperor, focusing on the period that immediately preceded this event. The argument is that the alliance between sections of the army and the liberal groups in 1831 was possible because the expansion of the "public space" in the city of Rio de Janeiro, a process in which newspapers such as "O Republico" played a key role as they became a privileged locus for political disputes. The article shows that that newspaper helped to build a political identity based on the defense of Brazilian interests against Portuguese despotism, giving momentum to internal conflicts around this subject that were already taking place among sections of the army and hence triggering the process that would lead to the Abdication.

Electromyographic validation of the trapezius and serratus anterior muscles in military press exercises with open grip.

It was studied the trapezius muscle and serratus anterior muscle in 24 male volunteers using a 2-channel TECA TE 4 electromyograph and Hewlett Packard surface electrodes, during the execution of four different modalities of military press exercises with open grip. The results showed that TS acted significantly in the modalities standing and sitting press behind neck, while SI acted in all the modalities, i.e., standing and sitting press behind neck and forward, justifying their inclusion as basic exercises for physical conditioning programmes.