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.

A relação entre desempenho e a forma legal das instituições de microcrédito

This work test the relationship of performance and legal form of microfinance institutions (MFI), in our work MFI can be banks, non-governmental organizations (NGO), cooperatives, non-banks financial institutions (NBFI) or rural banks. We use linear regression model, panel data and variables dummy for the legal forms. Our samples are 243 MFI from all continents, except North America, in the period from 2007 to 2012. We found that bigger MFI generates higher profit, higher returns and higher self-sufficiency rates, so the growing can be a way for consolidation of MFI. For smaller MFI a way can be assimilation or merging with other MFI. Cooperatives, non-bank financial institutions and rural banks can serve more customers, causing greater impact on society, and get higher returns. This suggests the most appropriate legal form for microfinance market can be cooperatives, non-banks financial institutions or rural banks balancing social orientation and profit orientation.

A gestão educacional das secretarias municipais de educação de municípios maranhenses a partir do plano de ações articuladas 2007-2011

The main purpose of this thesis was to analyze educational management of Municipal Departments of Education (SEMED’s) of cities in Maranhão inserted in the Plan of Articulated Actions (2007- 2011). We evidence the role of Union in that public policy. The leading argument is that Brazilian federal government is not demos constraining in relation to its national sub-governments, what makes the central government to enforce, primarily, educational politics like PAR. This kind of politics interferes in the educational management by national sub-governments, turning them into mere executors. By turning them into mere executors, PAR limits their autonomy and over imposes the results-based management as a parameter to improve the education quality. In order to develop the hypothesis, we adopted Political Science as theoretical basis, represented by Federalism Theory as pact which premise is the cooperative pattern of federalism as being the best form of government because it allows a joint decision-making process from the idea of no centralization of power. The methodology was historical materialism, which assumes the totality and contradiction as a form to understand the phenomenon that does not express in direct way its existence, but can be analyzed from such categories that made possible to interpret the reality. So, we used as tools the semistructured interview and documental analyses with triangulation of data. The empirical basis of the research is 04 (four) cities in Maranhão that obey the following criteria: 1. The municipality has to be assigned on the FNDE Resolution nº 29/2007; 2. To present the lowest educational management indexes from the diagnosis made in loco by PAR; 3. To present the lowest financial management indexes based on the diagnosis in loco by PAR. The results suggest that PAR does not effect a resultbased management which are proposed in its legal rules neither the SEMEDs can propose their conception of educational management. That situation creates a hybridism that sometimes turns to managerialism and performativity, sometimes to bureaucracy, sometimes to a total uncoordinated and unarticulated action. In relation to SEMEDs management, this thesis shows that these institutions have no own conception about educational management and end up acting in an uncoordinated and unarticulated way. The thesis concludes that PAR is an over imposition by federal government towards national sub-governments that conflicts with management patterns of those institutions that are used to a less managerial logic. This over imposition makes the Central government to be the center of Brazilian federalism, which is in reality an incomplete pact.

Mental health tribunals: a significant medico-legal change

After lengthy delays and protracted debates, the Mental Health Act 2001 was finally enacted and commencement of its substantive sections appears to be imminent. One crucial cornerstone of the new regime introduced by the Act will be automatic periodic reviews of patients' detentions by Mental Health Tribunals. This article will focus on the background to the new tribunal system, the statutory rules for its operation, and case law of relevance from Strasbourg and England.

The Affordable Care Act and the Transformation of US Health Care

The neoliberal period was accompanied by a momentous transformation within the US health care system.  As the result of a number of political and historical dynamics, the healthcare law signed by President Barack Obama in 2010 ‑the Affordable Care Act (ACA)‑ drew less on universal models from abroad than it did on earlier conservative healthcare reform proposals. This was in part the result of the influence of powerful corporate healthcare interests. While the ACA expands healthcare coverage, it does so incompletely and unevenly, with persistent uninsurance and disparities in access based on insurance status. Additionally, the law accommodates an overall shift towards a consumerist model of care characterized by high cost sharing at time of use. Finally, the law encourages the further consolidation of the healthcare sector, for instance into units named “Accountable Care Organizations” that closely resemble the health maintenance organizations favored by managed care advocates. The overall effect has been to maintain a fragmented system that is neither equitable nor efficient. A single payer universal system would, in contrast, help transform healthcare into a social right.

Mediation and the Social Work profession: particularly in the community context

In 2008, the European Union published its Directive on mediation in civil and commercial matters, offering general regulation of this conflict resolution system, its principles, and its objectives. Social workers have for some time defended their role as mediators, but this reality has changed and mediation appears to have taken shape as an independent profession due to existing regulation, its introduction to universities and the implementation of training courses. This article analyses the differences between the two professions: mediator and social worker. It also considers the mediation that is carried out in the community context. Community mediation is a perfect tool for achieving a changed understanding of public social services, seeking to encourage citizens to participate in and take responsibility for community life and thereby to become active citizens as envisaged by the 2012 Global Agenda for Social Work. However, mediation in this context has certain peculiarities, and at times confusion may arise between the figures of social worker and mediator.

Migrant women’s employment in paid reproductive work through the crisis: the case of Italy (2007-2012)

Paid reproductive work, especially in the case of cleaning and home-care for elderly people, is an important sector for foreign women in Italy. For this reason, since the beginning of the current economic crisis, scholars have wondered about the impact of the recession on migrant domestic workers. They have looked particularly at possible competition with Italian women entering the sector for lack of better alternatives. Our paper takes this discussion a step further by assessing the overall changes affecting migrant women in the Italian labour market, 2007-2012. We will look at how their position has been transformed, by taking both an ethnic perspective, in relation to Italian women, and a gender perspective, in relation to migrant men. By way of a conclusion, the argument will be made that there is a substantial lack of competition between Italian and foreign women in the care and domestic sector due to differences in their earnings, hours of work and activities.

Terapia de aceptación y compromiso en un caso de tras¬torno mixto de ansiedad y depresión en una paciente con cáncer

This paper introduces the case of a woman with breast cancer who had developed a mixed depressive-anxiety disorder with avoidance behaviors. The patient presented depressive symptoms like listlessness, insomnia, weeping, food disorders and hopelessness though. Also, she exhibited physiological arousal and restlessness feelings. Additionally, the patient had an avoidance patron behavior in relation with all stimulus she believed could hurt her. Based on the Acceptance and Commitment Therapy (ACT) the intervention planted the following objectives: the patient will learn to accept her illness and the emotional distress that she was experiencing, also, the patient will recover the other areas of her life that she had abandoned. The treatment was developed in 14 sessions. The therapist used these techniques: creative hopelessness, disabling verbal functions, values clarification and loss of control over private events. In the results, it was observed a positive change in the behavior of the patient as well as a decrease in emotional distress that was his reason for initial consultation

The corporate regimen of labour companies in the New Act 44/2015, on 14th October, of labour and investee companies

Act 44/2015, on 14th October, of labour and investee companies, aims to accommodate the different instruments, limits and requirements with which the legal regime of the labour companies is set, to the current economic and legal context where they must develop their economic activity. The purpose of the law is to preserve their special status, while it seeks to modernize its legal structure to ensure the economic solvency of the business plan, without weakening the social profile that is required. The new law includes two organisational figures, ‘labour companies’ and the calling ‘investee companies’, of the last one, only leaving evidence of what is to be understood by them referring its regulation to a subsequent regulatory development. Until the publication of the regulation, our work has focused on the corporate aspect of the labour companies by analysing the modifications made on the typological elements and legal regime of these organisational figures to determine whether the law is the necessary and sufficient instrument to achieve the challenge proposed.

Expresiones no verbales como enunciados realizativos: construcciones preposicionales y apelaciones enfáticas

El presente estudio revisa la caracterización de los enunciados realizativos, deteniéndose en aquellos que no presentan estructura oracional. Así, analizaremos las expresiones no verbales que presentan las características propiamente performativas: construcciones preposicionales encabezadas por núcleos ´locativos`, ´sumativos` y ´sustractivos` y apelaciones enfáticas. En este sentido, podremos determinar el valor de las preposiciones que introducen sintagmas equivalentes a predicados con sentido realizativo. Por otro lado, distinguiremos dos modos de enunciar en relación con la descortesía y la adulación: insultos y halagos. Dichas expresiones se describirán desde una perspectiva gramatical y prosódica, de modo que se atenderá a su capacidad para reproducir enunciados realizativos convencionales y de orientar el acento y la inflexión melódica a la transformación cognitiva y emocional de la realidad del individuo receptor.

Digitizing dissent: cyborg politics and fluid networks in contemporary Cuban activism

Communication technologies shape how political activist networks are produced and maintain themselves. In Cuba, despite ideologically and physically oppressive practices by the state, a severe lack of Internet access, and extensive government surveillance, a small network of bloggers and cyberactivists has achieved international visibility and recognition for its critiques of the Cuban government. This qualitative study examines the blogger collective known as Voces Cubanas in Havana, Cuba in 2012, advancing a new approach to the study of transnational activism and the role of technology in the construction of political narrative. Voces Cubanas is analyzed as a network of connections between human and non-human actors that produces and sustains powerful political alliances. Voces Cubanas and its allies work collectively to co-produce contentious political discourses, confronting the dominant ideologies and knowledges produced by the Cuban state. Transnational alliances, the act of translation, and a host of unexpected and improvised technologies play central roles in the production of these narratives, indicating new breed of cyborg sociopolitical action reliant upon fluid and flexible networks and the act of writing. 

Performatividad y arte computacional. Hacia una “DIY society”

El artículo analiza la figura del prosumidor desde los estudios visuales a partir de la combinación de la teoría de los actos de habla y los nuevos medios. El objetivo es evaluar si la distinción entre productores y consumidores, estrategias y tácticas de Michel de Certeau continúa siendo operativa en las interfaces gráficas de la cultura global de la información de Scott Lash. Para ello distingue dos tipos de performatividad de los actos de habla: la performatividad top-down del software, y la bottom-up de los juegos del lenguaje y las formas de vida. Estos tipos se aplican al análisis del discurso de los eslóganes que aparecen en los sitios web de las iniciativas “open” y de economía colaborativa, ya que las primeras están dedicadas a la producción de bienes inmateriales y las segundas a la producción de bienes materiales. El desarrollo muestra cómo los dos tipos de performatividad transforman el análisis textual de los estudios literarios y cinematográficos en una metodología capaz de investigar acciones materiales, humanas y no humanas. Las conclusiones describen el surgimiento de nuevas convenciones narrativas de poder y control ajenas a la ficción que apuntan a una “DIY society”.

Commentary on the Licensing Act 1662

Legislation prohibiting the publication of any literary work without prior licence.
Drawing upon both the Star Chamber Decree 1637 (uk_1637) and the Acts Regulating Printing during the Interregnum (see: uk_1643 and associated documents), the Licensing Act set out a comprehensive set of provisions concerning both the licensing of the press and the regulation and management of the book trade. In addition, it confirmed the rights of those holding printing privileges (or patents) granted in accordance with the royal prerogative (see for example: Day's privilege for The Cosmographical Glass (uk_1559b)) as well as those who had registered works with the Stationers' Company (uk_1557). It also introduced the first legal library deposit requirement. In force between 1662 and 1679, and then again between 1685 and 1695, the Act represents the last occasion on which the censorship of the press was formally and strategically linked to the protection of the economic interests of the Stationers' Company. Its lapse led the Stationers' Company to lobby parliament for renewed protection, ultimately resulting in the passing of the Statute of Anne 1710 (uk_1710).

The Life of an Author: Samuel Egerton Brydges and the Copyright Act 1814

The history of literary copyright in nineteenth century Britain is dominated - understandably perhaps - by a preoccupation with the passing and impact of the Copyright Amendment Act 1842, so ably lobbied for by Sir Thomas Noon Talfourd. This article, however, draws attention away from the 1842 Act towards the Copyright Act 1814, the first legislative provision within British copyright law to introduce a lifetime term of protection for the author. Why and on what basis did the legislature do so?
In bringing a renewed attention to this often overlooked legislative measure, we consider the context and logic that underpinned to grant of a copyright term that was tethered to the life of the author. In doing so, we might also find a useful prism through which to look afresh at current copyright debates concerning the appropriate nature and scope of copyright protection in the 21st century.