Evidencia empírica de los factores que afectan a la independencia del auditor

The European Union considers it appropriate to further discuss how to strengthen the independence of the auditors to address conflicts of interest inherent in the current scenario, characterized by factors such as the appointment of auditors for the audited company, low turnover or different service delivery to the audit. This paper aims to realize the expectations of the factors that affect, both positively and negatively, the auditor maintains its independence from the client.

A mobile systems interface protocol

Recent progresses in the software development world has assisted a change in hardware from heavy mainframes and desktop machines to unimaginable small devices leading to the prophetic "third computing paradigm", Ubiquitous Computing. Still, this novel unnoticeable devices lack in various capabilities, like computing power, storage capacity and human interface. Connectivity associated to this devices is also considered an handicap which comes generally associated expensive and limited protocols like GSM and UMTS. Considering this scenario as background, this paper presents a minimal communication protocol introducing better interfaces for limited devices. Special attention has been paid to the limitations of connectivity, storage capacity and scalability of the developed software applications. Illustrating this new protocol, a case-study is presented addressing car sensors communicating with a central

Earnings management and economic crises in the brazilian capital market

The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities' financial situation before the crisis occurred. So, our purpose was to verify if during economic crises listed companies in the Brazilian capital market tended to adopt earnings management (EM) practices. Our sample consisted in 3,772 firm-years observations, in 13 years - 1997 to 2009. We developed regression models considering discretionary accruals as EM proxy (dependent variable), crisis as a macroeconomic factor (dummy variable of interest), ROA, market-to-book, size, leverage, foreign direct investment (FDI) and sector as control variables. Different for previous EM studies two approaches were used in data panel regression models and multiple crises were observed simultaneously. Statistics tests revealed a significant relation between economic crisis and EM practices concerning listed companies in Brazil in both approaches used.

STRATEGIES FOR SUPERIOR PERFORMANCE IN RECESSIONS: PRO OR COUNTER-CYCLICAL?

Recessions are recurring events in which most firms suffer severe impacts while others are less affected or may even prosper. Strategic management has made little progress in understanding such performance differences. In a scenario of decreased demand, intensified competition, and higher uncertainty, most firms try to survive by pro-cyclically cutting costs and investments. But firms could take advantage of undervalued resources in the market to counter-cyclically invest in new business opportunities to overtake competitors. We survey Brazilian firms in various industries about the 2008-2009 recession and analyze data using PLS-SEM. We find that while most firms pro-cyclically reduce costs and investments in recessions, a counter-cyclical strategy of investing in opportunities created by changes in the market enables superior performance. Most successful are firms with a propensity to recognize opportunities, an entrepreneurial orientation to invest, and the flexibility to efficiently implement investments.

Realism in Gameplay: Digital Fiction and Embodiment

In this article we argue that digital simulations promote and explore complex relations between the player and the machines cybernetic system with which it relates through gameplay, that is, the real application of tactics and strategies used by participants as they play the game. We plan to show that the realism of simulation, together with the merger of artificial objects with the real world, can generate interactive empathy between players and their avatars. In this text, we intend to explore augmented reality as a means to visualise interactive communication projects. With ARToolkit, Virtools and 3ds Max applications, we aim to show how to create a portable interactive platform that resorts to the environment and markers for constructing the games scenario. Many of the conventional functions of the human eye are being replaced by techniques where images do not position themselves in the traditional manner that we observe them (Crary, 1998), or in the way we perceive the real world. The digitalization of the real world to a new informational layer over objects, people or environments, needs to be processed and mediated by tools that amplify the natural human senses.

Augmented Reality for Games

In this text, we intend to explore augmented reality as a means to visualise interactive communication projects. With ARToolkit, Virtools and 3ds Max applications, we aim to show how to create a portable interactive platform that resorts to the environment and markers for constructing the game’s scenario. We plan to show that the realism of simulation, together with the merger of artificial objects with the real world, can generate interactive empathy between players and their avatars.

Desesperança e agressividade na adolescência e qualidade de vinculação aos pais

RESUMO: As relações que constituímos com aqueles que de mais perto nos rodeiam são uma das partes, senão a parte mais relevante da nossa vida (Canavarro, 1999). Assim, a teoria da vinculação coloca grande ênfase na natureza da relação de vinculação (Bowlby, 1979). No primeiro capítulo é elucidado o modelo de desenvolvimento da vinculação de Bowlby (1969/1982; 1988) e de Ainsworth e colaboradores (1978). No segundo capítulo são explicadas as mudanças que ocorrem na fase da adolescência. No terceiro capítulo, é destacado o padrão comportamental agressivo do adolescente, o qual se pode traduzir numa vinculação insegura (Almeida, 2000). Estas situações podem levar o sujeito a apresentar comportamentos de desesperança, conceito este que irá ser desenvolvido no quarto capítulo. Sendo o principal objectivo da investigação estudar em que medida a qualidade de vinculação aos pais e a estrutura familiar estão relacionadas com a desesperança e a agressividade nos adolescentes, conclui-se que o adolescente com uma história de vinculação insegura apresenta menos confiança, maior alienação e, consequentemente, maior desamparo e desesperança (Bowlby, 1969/1982, 1973; Bretherton & Waters, 1985). Relativamente à estrutura familiar, o estudo reporta que a coesão e a adaptabilidade estão correlacionadas positivamente com a confiança e negativamente com a alienação. ABSTRACT: The relationships that we form of those who surround us are closer to one party, if not the most important part of our lives (Canavarro, 1999). Thus, attachment theory places great emphasis on the nature of the attachment relationship (Bowlby, 1979). In the first chapter, is elucidated development model of the binding of Bowlby (1969/1982, 1988) and Ainsworth and colleagues (1978). The second chapter explains the changes that occur during adolescence. The third chapter is highlighted the behavioral patterns of aggressive adolescents, which may result in insecure attachment (Almeida, 2000). These situations can cause the subject to present behavior of hopelessness, that this concept will be developed in the fourth chapter. Since the main aim of the research study to what extent the quality of attachment to parents and family structure are related to hopelessness and aggression in teenagers, it is concluded that the adolescent with a history of insecure attachment have less trust, increased alienation and, consequently, greater helplessness and hopelessness (Bowlby, 1969/1982, 1973, Bretherton & Waters, 1985). With regard to family structure, the study reports that the cohesion and adaptability are positively correlated with the confidence and negatively with alienation.

A supervised versus home-based program effects on liver transplanted familial amyloidotic polyneuropathy patients: walking, fatigue and quality of life

Purpose: To evaluate the effects of a six months exercise training program on walking capacity, fatigue and health related quality of life (HRQL). Relevance: Familial amyloidotic polyneuropathy disease (FAP) is an autossomic neurodegenerative disease, related with systemic deposition of amyloidal fibre mainly on peripheral nervous system and mainly produced in the liver. FAP often results in severe functional limitations. Liver transplantation is used as the only therapy so far, that stop the progression of some aspects of this disease. Transplantation requires aggressive medication which impairs muscle metabolism and associated to surgery process and previous possible functional impairments, could lead to serious deconditioning. Reports of fatigue are common feature in transplanted patients. The effect of supervised or home-based exercise training programs in FAP patients after a liver transplant (FAPTX) is currently unknown.

Comparison of body fat content and distribution of familial amyloidotic polyneuropathy patients versus healthy subjects

The deposition of amyloid fibers at the peripheral nervous system can induce motor neuropathy in Familial Amiloidotic Polyneuropethy (FAP) patients. This produces progressive reductions in functional capacity. The only treatment for FAP is a liver transplant, followed by aggressive medication that can affect patients' metabolism. To our knowledge, there are no data on body fat distribution or comparison between healthy and FAP subjects, which may be important for clinical assessment and management of this disease. PURPOSE: To analyze body fat content and distribution between FAP patients and healthy subjects. METHODS: Body fat content and distribution were measured through Double Energy X-ray Densitometry (DXA) in two groups. Group 1 consisted of 43 Familial Amyloidotic Polyneuropathy patients (19 males, 32 + 8 Yrs, and 24 females, 37 + 5 yrs), who had liver transplant less than 2 months before. Group 2 consisted of 18 healthy subjects of similar age (8 males, 36 + 7 yrs, and 10 females, 39 + 5 yrs). RESULTS: Healthy subjects showed higher values than FAP patients for: BMI (24,2+2,3kg/m2 vs 22,3+3,8 kg/m2 respectively, p<0,05), % trunk BF (26,21+8,34kg vs 20,78+9,05kg respectively, p<0,05), % visceral BF (24,43+7,97% vs 19,21+9,30% respectively, p<0,05), % abdominal BF (26,63+8,51% vs 20,63+10,35% respectively, p<0,05) abdominal subcutaneous BF (0,533+0,421kg vs 0,353+0,257kg respectively, p=0,05), abdominal BF/BF ratio (0,09+0,02 vs 0,08+0,02 respectively, p<0,05) and abdominal BF/trunk BF ratio (0,19+0,03 vs 0,17+0,03 respectively, p<0,05). CONCLUSIONS: These results showed that FAP patients soon after liver transplantation exhibited a healthier body fat profile compared to controls. However, fat content and distribution varied widely in FAP subjects, suggesting an individualized approach for assessment and intervention rather than general guidelines. Future research is needed to investigate the long term consequences on body fat following liver transplant in this population.

Comparison of body fat content and distribution of familial amyloidotic polyneuropathy patients versus healthy subjects

The deposition of amyloid fibers at the peripheral nervous system can induce motor neuropathy in Familial Amiloidotic Polyneuropethy (FAP) patients. This produces progressive reductions in functional capacity. The only treatment for FAP is a liver transplant, followed by aggressive medication that can affect patients' metabolism. To our knowledge, there are no data on body fat distribution or comparison between healthy and FAP subjects, which may be important for clinical assessment and management of this disease.

Strength, muscle quality and functional capacity in liver transplanted familial amyloidotic polineuropathy patients

Liver transplantation is the unique treatment for several end-stage diseases. Familial Amiloidotic Polineuropathy (FAP) is a neurodegenerative disease related with systemic deposition of amyloidal fiber mainly on peripheral nervous system, clinically translated by an autonomous sensitive-motor neuropathy with severe functional limitations in some cases. The unique treatment for FAP disease is a liver transplant with a very aggressive medication to muscle metabolism and force production. To our knowledge there are no quantitative characterizations of body composition, strength or functional capacity in this population.

Effects of a randomized trial of exercise on body composition of liver transplanted patients

Liver transplantation is used as a only therapy so far, that stop the progression of some aspects of familial amyloidotic polyneuropathy disease (FAP) an autossomic neurodegenerative disease. FAP often results in severe functional limitations. Transplantation requires aggressive medication which impairs bone and muscle metabolism. Malnutrition plus weight loss is already one feature of FAP patients. All this may produce negative consequences on body composition. The effect of exercise training in FAP patients after a liver transplant (FAPTX) is currently unknown. The purpose of this study is to evaluate the effects of a six months exercise training program on body composition in FAPTX patients.

The portuguese insurance industry: basis for strategic process decision

Nowadays, the Portuguese insurance industry operates in a market with a much more aggressive structure than a few decades ago. Markets and the economy have become globalised since the last decade of the 20th century. Market forces have gradually shifted – power is now mainly on the demand side. In order to meet the new requirements, the insurance industry must develop a strong strategic ability to respond to constant changes of the new international economic order.One of the basic aspects of this strategic development will focus on the ability to predict the future. We introduce the subject by briefly describing the sector, its organisational structure in the Portuguese market, and challenges arising from the development of the European Union. We then analyse the economic and financial structure of the sector. From this point of view, we aim at the possibility of designing models that could explain the demand for insurance, claims and technical reserves evolution. Such models, (even if based on the past), would resolve, at least partly, one of the greatest difficulties experienced by insurance companies when estimating the budget. Thus, we examine the existence of variables that explain the previous points, which are capable of forming a basis for designing models that are simple but efficient, and can be used for strategic planning.

Identification of tsunami-induced deposits using numerical modeling and rock magnetism techniques: A study case of the 1755 Lisbon tsunami in Algarve, Portugal

Storm- and tsunami-deposits are generated by similar depositional mechanisms making their discrimination hard to establish using classic sedimentologic methods. Here we propose an original approach to identify tsunami-induced deposits by combining numerical simulation and rock magnetism. To test our method, we investigate the tsunami deposit of the Boca do Rio estuary generated by the 1755 earthquake in Lisbon which is well described in the literature. We first test the 1755 tsunami scenario using a numerical inundation model to provide physical parameters for the tsunami wave. Then we use concentration (MS. SIRM) and grain size (chi(ARM), ARM, B1/2, ARM/SIRM) sensitive magnetic proxies coupled with SEM microscopy to unravel the magnetic mineralogy of the tsunami-induced deposit and its associated depositional mechanisms. In order to study the connection between the tsunami deposit and the different sedimentologic units present in the estuary, magnetic data were processed by multivariate statistical analyses. Our numerical simulation show a large inundation of the estuary with flow depths varying from 0.5 to 6 m and run up of similar to 7 m. Magnetic data show a dominance of paramagnetic minerals (quartz) mixed with lesser amount of ferromagnetic minerals, namely titanomagnetite and titanohematite both of a detrital origin and reworked from the underlying units. Multivariate statistical analyses indicate a better connection between the tsunami-induced deposit and a mixture of Units C and D. All these results point to a scenario where the energy released by the tsunami wave was strong enough to overtop and erode important amount of sand from the littoral dune and mixed it with reworked materials from underlying layers at least 1 m in depth. The method tested here represents an original and promising tool to identify tsunami-induced deposits in similar embayed beach environments.

Quantifying chaos for ecological stoichiometry

The theory of ecological stoichiometry considers ecological interactions among species with different chemical compositions. Both experimental and theoretical investigations have shown the importance of species composition in the outcome of the population dynamics. A recent study of a theoretical three-species food chain model considering stoichiometry [B. Deng and I. Loladze, Chaos 17, 033108 (2007)] shows that coexistence between two consumers predating on the same prey is possible via chaos. In this work we study the topological and dynamical measures of the chaotic attractors found in such a model under ecological relevant parameters. By using the theory of symbolic dynamics, we first compute the topological entropy associated with unimodal Poincareacute return maps obtained by Deng and Loladze from a dimension reduction. With this measure we numerically prove chaotic competitive coexistence, which is characterized by positive topological entropy and positive Lyapunov exponents, achieved when the first predator reduces its maximum growth rate, as happens at increasing delta(1). However, for higher values of delta(1) the dynamics become again stable due to an asymmetric bubble-like bifurcation scenario. We also show that a decrease in the efficiency of the predator sensitive to prey's quality (increasing parameter zeta) stabilizes the dynamics. Finally, we estimate the fractal dimension of the chaotic attractors for the stoichiometric ecological model.