Gender Differences in Audit Committees

Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management. The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall, the results suggest that having a female on the audit committee changes the form – if not the substance – of audit committee functioning.

Práticas pedagógicas e inclusão escolar: o processo de ensino-aprendizagem de alunas com deficiência intelectual

This research aimed to know and analyze the pedagogical practices that have been developed in the teaching and learning of students with Intellectual Disability (DI), enrolled at common class of elementary school I. The study was conducted in a public school at Natal/RN, involving two students with DI, a multipurpose teacher, a teaching assistant, a teacher of arts and educational coordinator. As for methodological choice, we chose to develop a qualitative study, undertaking a case study. As tools for the construction of the data we use: semi-structured interviews, participant observation, field diary and document analysis. Data analysis reveals that the institution in which the research was undertaken gradually implementing changes in order to develop an inclusive practice, consistent with its assumptions. Regarding the practices developed in the teaching and learning of students with intellectual disabilities, it was possible to realize the fulfillment of certain adjustments in relation to the objectives, activities and some content, involving the use of resources and varied strategies. With regard to educational activities, we found that these had different levels of complexity, covering both basic goals as more complex objectives. From the observations, we realize that the Assistant Professor of mediations during varied activities as challenging tool in intellectual processes. We note, too, a dynamic classroom in which disabled students were under the guidance of Assistant Professor, and other students with all-round teacher who had a fairly traditional teaching methodology. It created thus an isolation situation, since there was no proposition practices to be developed with all students, and interaction among classmates, generally quite restricted. Although were highlighted developments in the social and academic learning of the surveyed students, the teachers said they did not feel prepared to work freight inclusion. The study reveals the need for teachers reviewing some actions undertaken, in order to develop more democratic pedagogical practices of education, stimulating the interactions between students, by proposing challenging activities that promote the formation and concepts. In addition, it points to the need of the education system invest and encourage the qualification of teachers with regard to education in an inclusive perspective, through actions that promote lifelong learning. It needs to be developed on the teacher a reflective attitude, resulting in a view that due diligence must be entered in practice inherent in teaching in order to use to enhance their educational experience.

Práticas pedagógicas e inclusão escolar: o processo de ensino-aprendizagem de alunas com deficiência intelectual

This research aimed to know and analyze the pedagogical practices that have been developed in the teaching and learning of students with Intellectual Disability (DI), enrolled at common class of elementary school I. The study was conducted in a public school at Natal/RN, involving two students with DI, a multipurpose teacher, a teaching assistant, a teacher of arts and educational coordinator. As for methodological choice, we chose to develop a qualitative study, undertaking a case study. As tools for the construction of the data we use: semi-structured interviews, participant observation, field diary and document analysis. Data analysis reveals that the institution in which the research was undertaken gradually implementing changes in order to develop an inclusive practice, consistent with its assumptions. Regarding the practices developed in the teaching and learning of students with intellectual disabilities, it was possible to realize the fulfillment of certain adjustments in relation to the objectives, activities and some content, involving the use of resources and varied strategies. With regard to educational activities, we found that these had different levels of complexity, covering both basic goals as more complex objectives. From the observations, we realize that the Assistant Professor of mediations during varied activities as challenging tool in intellectual processes. We note, too, a dynamic classroom in which disabled students were under the guidance of Assistant Professor, and other students with all-round teacher who had a fairly traditional teaching methodology. It created thus an isolation situation, since there was no proposition practices to be developed with all students, and interaction among classmates, generally quite restricted. Although were highlighted developments in the social and academic learning of the surveyed students, the teachers said they did not feel prepared to work freight inclusion. The study reveals the need for teachers reviewing some actions undertaken, in order to develop more democratic pedagogical practices of education, stimulating the interactions between students, by proposing challenging activities that promote the formation and concepts. In addition, it points to the need of the education system invest and encourage the qualification of teachers with regard to education in an inclusive perspective, through actions that promote lifelong learning. It needs to be developed on the teacher a reflective attitude, resulting in a view that due diligence must be entered in practice inherent in teaching in order to use to enhance their educational experience.

L’engagement au développement professionnel des infirmières œuvrant en centre hospitalier universitaire : une étude qualitative descriptive.

Le développement professionnel (DP) des infirmières est essentiel et déterminant dans l’obtention d’une meilleure qualité de soins. Pour se réaliser, le développement professionnel nécessite un engagement individuel des infirmières elles-mêmes. Or, une disparité est observée en centre hospitalier universitaire (CHU) entre la volonté exprimée par les infirmières de poursuivre leur DP et leur assiduité dans les activités de développement offertes par les organisations. L’objectif de cette étude qualitative est de décrire la perception des infirmières œuvrant en CHU (n=8) en regard des facteurs organisationnels susceptibles de favoriser leur engagement à poursuivre leur développement professionnel. Cette analyse a été effectuée à partir de huit entrevues individuelles semi-dirigées réalisées auprès d’infirmières œuvrant dans le secteur de chirurgie du CHU Sainte-Justine. Les résultats démontrent que de nombreux facteurs organisationnels et individuels. Les principaux facteurs influant sur l’engagement des infirmières sont : a) un environnement favorable au DP; b) l’accessibilité au DP et; c) des modalités de DP variées. Les modalités les plus favorables sont celles favorisant leur autonomie et incitant leur implication. En conclusion, pour obtenir un maximum d’engagement des infirmières, les organisations doivent présenter une offre de DP variée et structurée, répondant aux besoins professionnels des infirmières, tout en mitigeant l’impact des contraintes liées à leur fonction et à leur vie personnelle.

Gênero e relações de poder no Pentecostalismo: estudo comparativo entre a Igreja de Cristo no Brasil e a Comunidade Evangélica Sara Nossa Terra

Based on the empirical comparative study between two churches from Pentecostal guidance - both located in Parnamirim/RN - and supported on a dialogic interaction between my interlocutors and theoretical references, I proposed me to reflect about how this protestant segment represents and articulates questions such as gender and power relationships, and the daily impact of that in their followers life. In other words, this dissertation aims to understand the reason of the asymmetry attributed to male and female, especially in what concerns the distribution of ecclesiastic works and the authority given to male, as well as the implication of this reality in the reconfiguration of morality and religious praxis in daily life of individuals and involved groups. From this perspective, this work was divided in three chapters, in which I investigate the tension/relationship between faith and secularism, for from this question on concessions and/or prohibitions related to the limits and involvement of the followers with the world and with the very Pentecostal ethos arise. I also analyze here aspects concerning to both ecclesiastic hierarchy and power, with the objective of elucidating how it occurs, what kind of criteria and implications they consider as well as about the nature of the religious labor division between men and women and, finally, I try to understand how the conversion/adhesion of members is reflected in the redefinitions of gender and its relationship between the ecclesiastical and domestic spaces. The diligence and energy spent in this work is in the hope that its fruits can corroborate in the expansion of anthropological knowledge which, in this particular case, involves the Brazilian Pentecostal phenomenon

L’engagement au développement professionnel des infirmières œuvrant en centre hospitalier universitaire : une étude qualitative descriptive

Le développement professionnel (DP) des infirmières est essentiel et déterminant dans l’obtention d’une meilleure qualité de soins. Pour se réaliser, le développement professionnel nécessite un engagement individuel des infirmières elles-mêmes. Or, une disparité est observée en centre hospitalier universitaire (CHU) entre la volonté exprimée par les infirmières de poursuivre leur DP et leur assiduité dans les activités de développement offertes par les organisations. L’objectif de cette étude qualitative est de décrire la perception des infirmières œuvrant en CHU (n=8) en regard des facteurs organisationnels susceptibles de favoriser leur engagement à poursuivre leur développement professionnel. Cette analyse a été effectuée à partir de huit entrevues individuelles semi-dirigées réalisées auprès d’infirmières œuvrant dans le secteur de chirurgie du CHU Sainte-Justine. Les résultats démontrent que de nombreux facteurs organisationnels et individuels. Les principaux facteurs influant sur l’engagement des infirmières sont : a) un environnement favorable au DP; b) l’accessibilité au DP et; c) des modalités de DP variées. Les modalités les plus favorables sont celles favorisant leur autonomie et incitant leur implication. En conclusion, pour obtenir un maximum d’engagement des infirmières, les organisations doivent présenter une offre de DP variée et structurée, répondant aux besoins professionnels des infirmières, tout en mitigeant l’impact des contraintes liées à leur fonction et à leur vie personnelle.

Serviços e trabalho no sector bancário : Um estudo do (des)empenho e satisfação no trabalho em dois balcões de uma instituição bancária

Quem faz e garante a qualidade dos serviços prestados são as pessoas, muito mais do que os ambientes, os processos e as tecnologias. Nesse sentido, o nosso trabalho procurou analisar sociologicamente o (des)empenho e satisfação dos funcionários bancários, factores que conduzem à prestação de "serviços-produto" de qualidade, com um nível significativo de acompanhamento, evidenciando a relação entre a satisfação dos empregados e o correspondente reflexo na satisfação dos clientes. Através da análise de dois balcões de uma instituição bancária procurámos identificar os níveis de satisfação existentes e os factores envolvidos. Optámos por realizar um estudo de caso, descrevendo as características das agências, e procurámos identificar os factores sócio-organizacionais responsáveis pela satisfação/insatisfação dos empregados, abordando aspectos como a organização do trabalho, a qualidade de vida, os problemas de saúde/doença, os relacionamentos interpessoais, as remunerações, o reconhecimento. A "servicialização" de que a banca tem vindo a ser objecto, tal como outros sectores económicos, foi igualmente abordada na nossa investigação, analisando-se a relação de serviço e o modelo de competência preconizados no sector bancário, actualmente reconhecido como um sector dedicado à prestação de "serviços-produto". Os processos informais que medeiam as regras e as práticas concretas de trabalho, enquanto "espaços sociológicos" nos quais se concretizam diferentes formas de negociação, continuamente accionadas pelos actores (trabalhadores bancários), também foram objecto de observação, dada a sua importância como geradores de possibilidades de redefinição dos limites e alcance estratégico dos recursos do grupo profissional dos bancários. ABSTRACT; People are responsible for the quality of services, much more than ambient, procedures and technologies. Our project tried to analyse through the sociological point of view the performance and satisfaction of bank employees and the factors which are responsible for “services-product" of quality, with high attendance standing out the relation between employees’ satisfaction and clients' satisfaction. Analysing two branches of a bank we tried to identify the satisfaction level and other connected factors. We opted to make a case study describing the branches' characteristics, trying to identify the socio-organizational responsible factors for satisfactionIno satisfaction of employees, dealing with aspects such as work organization, life quality, health/illness complaints, employees’ relationship, wages and reconnaissance. The bank sector and other financial sectors are becoming a "service area", so, our research pointed out the service relations and the competence model seen in the bank sector. The "actors" (bank employees) were observed and interviewed, because they are the main responsible for the informal procedures, the norms and practical work methods, inside the “sociological spaces” where different negotiation procedures occurred, generating new limits and strategic ranges for the resources of the professional group of bank clerks.

Gênero e relações de poder no Pentecostalismo: estudo comparativo entre a Igreja de Cristo no Brasil e a Comunidade Evangélica Sara Nossa Terra

Based on the empirical comparative study between two churches from Pentecostal guidance - both located in Parnamirim/RN - and supported on a dialogic interaction between my interlocutors and theoretical references, I proposed me to reflect about how this protestant segment represents and articulates questions such as gender and power relationships, and the daily impact of that in their followers life. In other words, this dissertation aims to understand the reason of the asymmetry attributed to male and female, especially in what concerns the distribution of ecclesiastic works and the authority given to male, as well as the implication of this reality in the reconfiguration of morality and religious praxis in daily life of individuals and involved groups. From this perspective, this work was divided in three chapters, in which I investigate the tension/relationship between faith and secularism, for from this question on concessions and/or prohibitions related to the limits and involvement of the followers with the world and with the very Pentecostal ethos arise. I also analyze here aspects concerning to both ecclesiastic hierarchy and power, with the objective of elucidating how it occurs, what kind of criteria and implications they consider as well as about the nature of the religious labor division between men and women and, finally, I try to understand how the conversion/adhesion of members is reflected in the redefinitions of gender and its relationship between the ecclesiastical and domestic spaces. The diligence and energy spent in this work is in the hope that its fruits can corroborate in the expansion of anthropological knowledge which, in this particular case, involves the Brazilian Pentecostal phenomenon

Percepção da influência do estilo de lideraça do professor na gestão dos comportamentos de indisciplina na aula

Dissertação de mest. em Observação e Análise da Relação Educativa, Faculdade de Ciências Humanas e Sociais, Univ. do Algarve, 2003

La institucionalización de la lucha contra el terrorismo transnacional a través del derecho internacional

Hasta hace casi una década, la guerra contra el terrorismo fue una lucha solitaria de los Estados. Actualmente y debido a las implicaciones globales de este fenómeno, las acciones contra este flagelo han adquirido connotación internacional. Gran parte de los países miembros de las Naciones Unidas han acogido esta guerra –contra un enemigo común, pero indefinido- como un compromiso político en favor de la paz y seguridad internacional. La producción constante de instrumentos internacionales que condenan el terrorismo y que exigen tomar medidas para combatirlo, demuestran que esa intención política originaria se ha decantado en el ordenamiento internacional como una obligación autónoma, de carácter consuetudinario; que hace que actualmente no haya país en el mundo que pueda excusarse de combatir al terrorismo (interno o transnacional) independientemente de las justificaciones que se puedan aludir para el no cumplimiento.

Annual Average Value of Solar Radiation and its Variability in Portugal

Solar resource assessment is essential for the different phases of solar energy projects, such as preliminary design engineering, financing including due diligence and, later, insurance phases. An important aspect is the long term resource estimation. This kind of estimation can only be obtained through the statistical analysis of long-term data series of solar radiation measurements, preferably ground measurements. This paper is a first step in this direction, with an initial statistical analysis performed over the radiation data from a national measurement network, consisting of eighty-nine meteorological stations. These preliminary results are presented in figures that represent the annual average values of Global Horizontal Irradiation (GHI) and its Variability in the Portuguese continental territory. These results show that the South of Portugal is the most suitable area for the implementation of medium to large scale solar plants.