Os preços de transferência e o âmbito de intervenção do auditor: abordagem e enquadramento

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do obtenção do grau de Mestre em Auditoria Auditoria, sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade

O auditor interno e a gestão do risco empresarial

O objetivo central deste estudo consiste em demonstrar de que forma o trabalho do auditor interno contribui no processo de gestão de riscos empresariais. Neste sentido, faz-se uma abordagem sobre o conceito de Auditoria Interna, sendo uma atividade destinada a acrescentar valor à organização na medida em que a auxilia na consecução dos seus objetivos, proporcionando-lhe informações oportunas e relevantes para a tomada de decisão. Faz também considerações ao Controlo Interno, no sentido de que as organizações vão sentir diferentes necessidades de controlo interno dependendo da sua dimensão e complexidade do negócio. O controlo interno é um processo desenvolvido pelos Orgãos de Gestão com o propósito de garantir uma segurança razoável no cumprimento dos objetivos estabelecidos. Cabe ao auditor interno auxiliar nesse sentido, ou seja, debruçar-se sobre a avaliação da adequação e eficiência do Sistema de Controlo Interno. Por fim é abordada a importância da Gestão do Risco, neste contexto as organizações têm como compromisso prioritário a implementação de mecanismos de avaliação e gestão dos riscos que possam afetar as suas operações e o cumprimento dos objetivos estratégicos definidos. A Auditoria Interna vai fornecer segurança acerca da eficácia das atividades de gestão do risco das organizações para assegurar que os principais riscos de negócio estão a ser geridos de forma apropriada bem como os sistemas de controlo interno estão a funcionar eficazmente. Ainda na gestão do risco é abordado o modelo COSO ERM, instrumento importante para as organizações na medida em que melhoram a performance e o desempenho dos controlos internos implementados e progridem para um processo de gestão do risco. Faz-se também uma breve referência sobre a Lei Sox, que veio promover uma profunda reforma na elaboração dos relatórios financeiros, no detalhe minucioso sobre os aspetos do controlo interno nas organizações e na transparência das informações divulgadas pelas organizações.

Board independence and innovation

Legislation introduced in the U.S. in 2002/2003 significantly changed board composition of public firms by imposing a 50% independent directors’ ratio. Research on the effect of independent directors is not consensual, implying that this exogenous shock is a unique opportunity to study their importance. This study answers the question of whether or not independent directors can effectively mitigate agency conflicts between shareholders and the management, having a positive impact on the choice of successful R&D projects. We find that an increase of board independence has a positive impact on patent counts. Hence, the results support that independent directors truly spur innovation and risk taking.

4/7/20, Independence day [jardin des Tuileries, tribune officielle] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59902

4/7/20, Independence day [jardin des Tuileries, tribune officielle] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59904

3/7/20, Independence day [défilé de troupes françaises près de la statue de Washington, place d'Iéna] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59909

4/7/20, Independence day [jardin des Tuileries, défilé d'orphelins de la guerre] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59903

Public service reform and the role of the Auditor General /

The objective of this thesis is to study the involvement of the Auditor General in the proposal, implementation and review of major public service reform initiatives during a period spanning nearly forty years, from the early 1960s to 2001 . This period began with the Glassco Commission and concludes at the end of the term in office of Auditor General Denis Desautels in 2001. It has been demonstrated throughout this work that the role of the OAG has varied, from proponent to critic, from instigator to reviewer. In the past forty years the OAG's mandate has changed to meet the requirements of critical analysis of government operations and this has been aptly demonstrated in the office's relationship to the issue of public service reform. It has been argued that many of the problems facing the public service are cultural in nature. Reform initiatives have taken on a number of various forms with each addressing a different set of priorities. However, there has been a great deal of consistency in the cultural values that these initiatives articulate. Throughout this thesis attention has been paid to values. Values define a culture and cultural change is required within the Canadian federal public service. How and when this cultural change will occur is but one question to be answered. During the period under consideration in this thesis the government undertook several significant public service reform initiatives. Those examined in this thesis include: The Royal Commission on Government Organization, The Special Committee on the Review of Personnel Management and the Merit Principle, The Royal Commission on Financial Management and Accountability, Increased Ministerial Authority and Accountability, Public Service 2000, Program Review and finally La Releve. The involvement, or interest, of the Auditor General's Office on the subject of public service reform is generally articulated through the means of its annual reports to Parliament although there have been supplementary undertakings on this issue. Such material relevant to this study include: Towards Better Governance: Public Service Reform in New Zealand (1984-94) and its Relevance to Canada and Reform in the Australian Public Service. Annual reports to Parliament include: "Values, Service and Performance," (1990), "Canada's Public Service Reform and Lessons Learned from Selected Jurisdictions," (1993), "Maintaining a Competent and Efficient Public Service," (1997), and "Expenditure and Work Force Reduction in Selected Departments,"

Italy and the war for italian independence

UANL

Lives of the heroes of the American Revolution: comprising the lives of Washington and his Generals and Officers who were the most distinguished in the war of the Independence of the USA.

UANL

Association between independence in daily activities and social roles in older adults with stroke

La réadaptation des personnes âgées ayant subi un accident vasculaire cérébral vise à améliorer les capacités et l’indépendance dans les activités de la vie courante. Les personnes âgées reprennent leurs rôles sociaux lorsqu’elles retournent vivre dans la communauté. L’objectif de ce mémoire est de clarifier la relation entre l’indépendance dans les activités de la vie courante au congé de la réadaptation intensive et la reprise des rôles sociaux six mois plus tard. L’échantillon se compose de 111 participants recrutés au congé et réévalués 6 mois plus tard. L’indépendance dans les activités de la vie courante est mesurée avec les sections pertinentes du Système de Mesure de l’Autonomie Fonctionnelle (SMAF). Les rôles sociaux sont mesurés avec la Mesure des Habitudes de Vie (MHAVIE); un score total ainsi que 4 sous-scores pour les responsabilités civiles, la vie communautaire, les relations interpersonnelles et les loisirs sont générés. Des analyses de régression hiérarchique sont utilisées pour vérifier l’association entre les activités de la vie courantes (variable indépendante) et les rôles sociaux (variables dépendante) tout en contrôlant pour les capacités (variables de contrôle). Les résultats suggèrent des associations significatives (p < .001) entre les activités de la vie courante et les rôles sociaux (score total de la MHAVIE), les sous scores des responsabilités civiles et de la vie communautaire, mais aucune association avec les relations interpersonnelles et les loisirs. Les scores les plus faibles sont obtenus pour les loisirs. Une deuxième phase de réadaptation après le retour à domicile pourrait permettre le développement des loisirs.

The Independence of CXCR4’s Pathways, Gαi and β-Arrestin2, and Their Modulation by AMD3100 and TC14012

CXCR4, a chemokine receptor involved in metastasis and homing of hematopoietic stem cells, signals through two major pathways: Gαi and β-arrestin2. β-arrestin2 terminates G-protein signaling and targets the receptor to endocytosis. This project proposed to study the effect of a previously described set of CXCR4 mutants on both these signaling pathways, as well as their localization. These mutants were assayed by different Bioluminescence Resonance Energy Transfer (BRET) systems. Using these systems, we confirmed that N119S is a constitutively active mutant (CAM), spontaneously activating Gαi. As well, we found that R134A is a constitutively inactive mutant (CIM), devoided of G-protein signaling, but spontaneously recruiting β-arrestin2. In addition, we studied the dependency of β-arrestin2 recruitment on the Gαi activity. By targeting R134A and N119S with pertussis toxin, an inhibitor of the Gαi activation, we showed efficient blocking of the Gαi pathway, while maintaining the constitutive recruitment of β-arrestin2. This demonstrated that for CXCR4, β-arrestin2 recruitment is independent of the Gαi pathway. Finally, two synthetic ligands of CXCR4, AMD3100 and TC14012 were tested for their ability to recruit β-arrestin2. AMD3100 is a clinically approved drug used for stem cell transplantation, with considerable side effects. We found it to be an antagonist on both Gαi and β-arrestin2 recruitment. On the other hand, TC14012 was found to be an inverse agonist on Gαi and an antagonist on β-arrestin2 recruitment. Based on this finding, it would be preferable to use of TC14012 as it will further reduce any basal Gαi activity, without affecting β-arrestin2 recruitment. These results support the development of TC14012 for stem cell mobilization trials.