Reports of cases determined in the Constitutional Court of South Carolina.

"Appendix. Note A. On the subject of nudum pactum, in connexion with the Statute of frauds ... " v. 3, p. [569]-595.

Cases on equity : jurisdiction and specific performance /

Paged continuously.

GESTÃO DE RISCO E GOVERNANÇA CORPORATIVA: AS EMPRESAS BRASILEIRAS NA BOLSA DE VALORES DE NOVA YORK

Esta dissertação trata da importância da Governança Corporativa e da Gestão de Risco para as empresas brasileiras que tem suas ações negociadas nas Bolsas de Valores de Nova York e de São Paulo. Tem como principais objetivos: a avaliação do atual estágio de adequação dessas empresas brasileiras às normas da Lei Sarbanes & Oxley, a confirmação da importância do gerenciamento de risco para a Governança Corporativa, buscando fazer uma associação da ocorrência de perdas patrimoniais com as ferramentas da gestão de risco e das fraudes com a fragilidade de normas de controle interno e com as normas emanadas dos órgãos externos regulatórios. O trabalho acadêmico, um estudo exploratório, teve como ponto de partida uma pesquisa bibliográfica de livros e artigos técnicos versando sobre Governança Corporativa com foco na gestão de riscos. A pesquisa foi feita através da leitura dos relatórios de administração das empresas selecionadas e a aplicabilidade das normas da Lei Sarbanes Oxley. Como conclusão foi possível confirmar com razoável certeza que as grandes perdas, que levaram empresas internacionais a quebra, ocorreram pela falta de uma eficaz gestão de risco ou por um deficiente sistema de controle interno associada a falta de ações preventivas. Por outro lado, apesar dos esforços das empresas brasileiras em se adequar às novas exigências para poder atuar no mercado financeiro do Brasil e dos Estados Unidos da América, parte das empresas pesquisadas ainda se encontra em fase de implementação dos Comitês de Auditoria, de Normas e Procedimentos de Controle Interno e das demais práticas de Gestão Corporativa. Novas pesquisas sobre o tema central deste estudo poderão ensejar no aprofundamento da questão da relação custo x benefício da implantação das práticas de Governança Corporativa e na questão da eficácia dos sistemas corporativos de gerenciamento e controle considerando os custos incorridos em sua implantação e manutenção e os benefícios obtidos. Propõe-se ainda um estudo que busque a revisão das responsabilidades das autoridades reguladoras no que tange ao controle ante e pós-fato. Um dilema a ser resolvido e que deve instigar futuros pesquisadores.(AU)

Riscos de quebra de continuidade e o papel do auditor

Mestrado em Auditoria

Essays in Applied Insurance Economics

The papers included in this thesis deal with a few aspects of insurance economics that have seldom been dealt with in the applied literature. In the first paper I apply for the first time the tools of the economics of crime to study the determinants of frauds, using data on Italian provinces. The contributions to the literature are manifold: -The price of insuring has a positive correlation with the propensity to defraud -Social norms constraint fraudulent behavior, but their strength is curtailed in economic downturns -I apply a simple extension of the Random Coefficient model, which allows for the presence of time invariant covariates and asymmetries in the impact of the regressors. The second paper assesses how the evolution of macro prudential regulation of insurance companies has been reflected in their equity price. I employ a standard event study methodology, deriving the definition of the “control” and “treatment” groups from what is implied by the regulatory framework. The main results are: -Markets care about the evolution of the legislation. Their perception has shifted from a first positive assessment of a possible implicit “too big to fail” subsidy to a more negative one related to its cost in terms of stricter capital requirement -The size of this phenomenon is positively related to leverage, size and on the geographical location of the insurance companies The third paper introduces a novel methodology to forecast non-life insurance premiums and profitability as function of macroeconomic variables, using the simultaneous equation framework traditionally employed macroeconometric models and a simple theoretical model of insurance pricing to derive a long term relationship between premiums, claims expenses and short term rates. The model is shown to provide a better forecast of premiums and profitability compared with the single equation specifications commonly used in applied analysis.

Applied genomics to monitor the genetic diversity and integrity of honey bee (Apis mellifera) populations and define sustainable strategies to benefit the beekeeping sector

Honey bees are considered keystone species in ecosystem, the effect of harmful pesticides for the honey bees, the action of extreme climatic waves and their consequence on honey bees health can cause the loss of many colonies which could contribute to the reduction of the effective population size and incentive the use of non-autochthonous queens to replace dead colonies. Over the last decades, the use of non-ligustica bee subspecies in Italy has increased and together with the mentioned phenomena exposed native honey bees to hybridization, laeding to a dramatic loss of genetic erosion and admixture. Healthy genetic diversity within honey bee populations is critical to provide tolerance and resistance to current and future threatening. Nowadays it is urgent to design strategies for the conservation of local subspecies and their valorisation on a productive scale. In this Thesis we applied genomics tool for the analysis of the genetic diversity and the genomic integrity of honey bee populations in Italy are described. In this work mtDNA based methods are presented using honey bee DNA or honey eDNA as source of information of the genetic diversity of A. mellifera at different level. Taken together, the results derived from these studies should enlarge the knowledge of the genetic diversity and integrity of the honey bee populations in Italy, filling the gap of information necessary to design efficient conservation programmes. Furthermore, the methods presented in these works will provide a tool for the honey authentication to sustain and valorise beekeeping products and sector against frauds.