The Agenda-Building Effects of US Presidents: A Close Look at US Presidents and Media Coverage of Palestine

The purpose of this study was to determine if U.S. news media coverage of Palestine, an international news issue, reflects agenda-building. All presidential discourse on Palestine in the Weekly Compilation of Presidential Documents and all articles in The New York Times, The Wall Street Journal and Detroit Free Press that reference the same were counted and documented on a weekly basis for the years of 1993, 1994, 2001 and 2002. Once the amount of coverage was plotted, a closer look at five week spans during each year using qualitative content analysis determined if similar specific issues were discussed in presidential discourse (William Jefferson Clinton and George Walker Bush) and news coverage. Results of the descriptive content analysis study indicated that there is a relationship in the amount of coverage and the type of issues emphasized by the media and the President on Palestine; however, there is not a consistent pattern to indicate media coverage increases prior to presidential discourse, or vice versa. Presidents and the media do have similar amounts of coverage, do focus on similar issues and often carry similar themes. There are also similar amounts of coverage and types of issues covered by the three media sources and the two presidents in the study. This study brought a new type of methodology to Agenda-Setting/Agenda-Building Research by taking a closer look at issues and themes using Qualitative Content Analysis

Accountant's perception on the factors affecting the adoption of international financial reporting standards in Yemen

The purpose of this study is to examine the accountants’ perception of International Financial Reporting Standards (IFRSs) adoption and the requirement and expected period for the adoption of IFRSs in Yemeni companies. In addition, this study examines the accountants’ opinion whether or not the following factors government policy, capital market, economic growth, external environment/international exposure, professional bodies, education level of accountants, company size, initial cost of IFRSs adoption and culture affect the adoption of IFRSs in Yemen. This study also examines the differences in opinion between academicians and practitioners regarding IFRSs and factors which affect its adoption. Yemen has still not adopted the IFRSs. In this regard, this study carried out a survey using 48 Yemeni accounting postgraduate students in Malaysia’s public Universities to collected data, which was then analysed using SPSS. The results of this study show that the majority of respondents perceive the benefits of adopting IFRSs in Yemeni companies. Moreover, majority of respondents (82.9%) agree that Yemeni companies should adopt IFRSs. About 58.6% of respondents expect the period of IFRSs adoption in Yemen to be within three to 10 years, while 41.5% expect it to be more than 10 years. The respondents believe that the lack of government policy, absence of capital market, lack of economic growth, lack of professional bodies, weakness in the education level of accountants, the small size of the companies and initial cost of IFRSs adoption affect the adoption of IFRSs in Yemen. The study also shows that the international environment has a weak effect on IFRSs adoption while the Yemeni culture does not affect IFRS adoption. The results of this study may help policy-makers and the Yemeni Association of Certified Public Accountants (YACPA) to make more precise decisions regarding IFRSs adoption in Yeme

Pólen estocado nos ninhos de abelhas dos gêneros Partamona, Scaura e Trigona (Hymenoptera, Apidae)

Bees and angiosperms established a mutualistic relationship along the evolutionary time. The aim of this study is to contribute for the understanding of this relation analyzing pollen stored by stingless bees colonies distributed along the Rio Negro. Fourteen species of Meliponini from the genera Partamona, Scaura, and Trigona were studied with regard to the content of pollen pots. The pollen material was removed from the pollen pots, homogenized, and prepared according to the usual acetolysis technique. The overlap of the trophic niche and the grouping of species by similarity of niches was calculated. The identification revealed 78 pollen types belonging to 36 families, being 37 types attractive and 16 considered as promoters of a temporary specialization event. With the results, it was possible to indicate a list of important plants for meliponiculture in the Amazon.Abelhas e plantas estabeleceram ao longo do tempo evolutivo uma relação mutualística. Buscando contribuir para o entendimento dessa relação, foi analisado o pólen estocado por colônias de abelhas-sem-ferrão distribuídas ao longo do rio Negro. Foram estudados potes de pólen de 14 espécies de Meliponini dos gêneros Partamona, Scaura e Trigona. O material polínico foi retirado dos potes de pólen, homogeneizado e preparado segundo técnica usual de acetólise. Foram calculados a sobreposição de nicho trófico e o agrupamento das espécies pela similaridade de nichos. Foi identificado o total de 78 tipos polínicos, pertencentes a 36 famílias, sendo 37 destes, considerados atrativos, enquanto 16 foram promotores de eventos de especialização temporária. Com os resultados obtidos foi possível indicar uma lista de plantas de importância para a meliponicultura na Amazônia.361372Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq

Dados sobre as mudanças do clima e da vegetação da Amazônia durante o Quaternário

The palynological investigation is discussed for Holocene sediment cores from five different sites in the Amazon basin. It is interpreted that the changes In the vegetation registered in the diagrams were due mainly to local processes of sedimentation and changes of water level. The pollen diagrams show successions in Alchornea, Symmeria, Myrtaceae, and Miconia play an important role. This reflects changes in the várzea and igapó forests. Other successions seem to be from open water via floating meadows (mainly of arasses) and Cecropia stands to várzea forest (Terra Nova diagram). Apparently lower effective precipitation in the Amazon basin was dated around and shortly after 4000 B.P. and 2100 B.P. (apparently the culmination of a relatively dry period between c. 2700 and 2000 B.P.), and around 700 B.P. (A.D. 1200). In other parts of tropical South America evidences of these "drier" intervals have been found (and dated) and seem to be regional phenomena

Internal and External Governance Impact Analysis and Contribution on Operating Performance during Goods and Services Tax Implementation. A Malaysian Evidence

The Goods Services Tax (GST) is a beneficial consumption-based tax for a country development. However, during GST implementation an adequate planning is required in the business supply chain functions and operations as to avoid any unfavourable outcome to operating performance. The GST implementation is a challenge to internal and external governance as it requires changes in the business operations. In this paper, we analyze the impact of GST to external auditors and internal control system of the Malaysian listed firms from year 2014 to 2016 using the paired t-test. We identify that the changes in audit firms and audit partners occurred during GST implementation period. Thus, no major significant impact occurred to position of external auditors and internal control system during and after GST implementation. In addition, the 200 firm-year observations regression results from year 2015 to 2016 during GST implementation reports that the external auditors to reserve independence and do not influence the relationship between internal control system with operating performance. Further, the results reveal that lower internal control system cost provides a significant improvement to firms’ short-term commitments during GST implementation

Revues reçues

O recurso polínico coletado por operárias de Melipona seminigra merrillae Cockerell, Melipona fulva Lepeletier, Trigona fulviventris (Smith) e CephaloTrigona femorata Guérin, no Campus da UFAM, Manaus (AM) foi estudado no período de março a outubro de 2001. Noventa tipos polínicos foram coletados pelas abelhas, distribuídos em 31 famílias, 67 gêneros e 10 formas Tipo. Trigona fulviventris diversificou mais suas coletas, utilizando 58 fontes no período. O tamanho do nicho polínico utilizado pelas abelhas ficou assim distribuído: T. fulviventris (58), M.s. merrillae (41), C. femorata (34) e M. fulva (25). Dos tipos determinados, os que mais contribuíram para a dieta das abelhas, apresentando as maiores freqüências nas amostras de pólen, foram Miconia myriantha (12,91%), Leucaena leucocephala (9,52%), Tapirira guianensis (6,53%), Eugenia stipitata (6,22%), Protium heptaphyllum (6,17%) e Vismia guianensis (5,93%). As abelhas de modo geral concentraram suas coletas em um número reduzido de espécies vegetais e com um grau diferenciado de uso para cada uma das fontes. Tipos polínicos com freqüência acima de 10% ocorreram em pequena proporção na maioria dos meses, sendo responsáveis por mais de 50% do total do pólen coletado em cada mês. A utilização das fontes de pólen variou conforme a espécie. T. fulviventris teve uma dieta mais ampla e diversificada, enquanto M. fulva foi a que menos diversificou suas coletas. T. fulviventris apresentou maior uniformidade no uso das fontes polínicas e a sobreposição de nichos polínicos foi maior entre M.s. merrillae e M. fulva e menor entre T. fulviventris e C. femorata.The objective of this study was to characterize the resources used by Amazonian bees Melipona seminigra merrillae, Melipona fulva, Trigona fulviventris and CephaloTrigona femorata, in an urban Forest patch at Manaus city from March to October 2001. The pollen analysis determined 90 pollen types, distributed in 31 families, 67 genera and 10 palynologycal types unidentified. Trigona fulviventris was the bee species that presented the most diversified pollen types, using 58 sources in that period. The size of pollen types used were distributed as follows: T. fulviventris (58), M.s. merrilae (41), C. femorata (34) and M. fulva (25). Plant species contributing the most for the diet of the bees and presenting the highest frequencies on the pollen samples were Miconia myriantha (12,91%), Leucaena leucocephalla (9,52%), Tapirira guianensis (6,53%), Eugenia stipitata (6,22%), Protium heptaphyllum (6,17%) and Vismia guianensis (5,93%). Generally the bees concentrated their collections on a reduced number of plant species and with a differentiated degree of use for each source. Pollen types with frequency above 10% occurred in a small proportion for most months, being responsible for more than 50% of all the pollen collected every month. Pollen source used varied according to the species, T. fulviventris had a more broad and diversified diet, whereas M. fulva was the bees species that least diversified its diet. T. fulviventris presented higher uniformity on the use of pollen sources and the pollen niches overlap was higher between M.s. merrillae and M. fulva and lower between T. fulviventris and C. femorata

Internal and External Governance Impact Analysis and Contribution on Operating Performance during Goods and Services Tax Implementation. A Malaysian Evidence

The Goods Services Tax (GST) is a beneficial consumption-based tax for a country development. However, during GST implementation an adequate planning is required in the business supply chain functions and operations as to avoid any unfavourable outcome to operating performance. The GST implementation is a challenge to internal and external governance as it requires changes in the business operations. In this paper, we analyze the impact of GST to external auditors and internal control system of the Malaysian listed firms from year 2014 to 2016 using the paired t-test. We identify that the changes in audit firms and audit partners occurred during GST implementation period. Thus, no major significant impact occurred to position of external auditors and internal control system during and after GST implementation. In addition, the 200 firm-year observations regression results from year 2015 to 2016 during GST implementation reports that the external auditors to reserve independence and do not influence the relationship between internal control system with operating performance. Further, the results reveal that lower internal control system cost provides a significant improvement to firms’ short-term commitments during GST implementation

A incidência das contribuições sociais e PIS e COFINS sobre valores recebidos a título de juros sobre o capital próprio

Orientador: Jaime BettoniMonografia(Especialização) - Universidade Federal do Paraná,Setor de Ciências Sociais Aplicadas, Curso de Especialização em Contabilidade e FinançasResumo: Análise da tributação dos Programas de Integração Social e de Formação do Patrimônio do Servidor Público (PIS/Pasep) e Contribuição para o Financiamento da Seguridade Social (Cofins) sobre valores recebidos a título de juros sobre o capital próprio, os quais ganharam papel de destaque no dia-a-dia dos debates tributários há alguns anos apenas, mais especificamente a partir de 1996, em decorrência do tratamento fiscal diferenciado que lhes foi garantido pela Lei no 9.249/95, que passou a tratá-los como dedutíveis para fins de apuração do imposto de renda e da contribuição social. Discorre sobre o entendimento da natureza dos juros sobre o capital próprio e a incidência do PIS e Cofins sobre os valores recebidos a título destes sob o enfoque crítico da edição do Decreta no 5.164, de 30 de julho de 2004, o qual o Poder Executivo passou a tributar pelo PIS e Cofins o recebimento de juros sobre o capital próprio; com base em bibliografia específica, artigos de contabilidade e de direito tributário, acerca dos juros sobre o capital próprio e o PIS e a Cofins, além de outras fontes de consulta e de pesquisa como as legislações pertinentes ao tema escolhido. Apoia-se a necessidade da análise do tema, de modo a possibilitar uma conclusão sobre qual e a verdadeira natureza dos juros sobre o capital próprio e, feito isso, verifica-se que e possível enquadrá-los na exclusão da tributação pelas contribuições do PIS e da Cofins

Analysis of the Impact of Tax on Companys Investment Strategy: Case of the Biovarm Drug Company

The aim of the study is to identify and clarify the extent of the impact of the tax legislation on the investment strategy of the institution. Further, it attempts to evaluate the effectiveness of the tax incentives created by a legislator to pay positively for an economic institution. Lastly, the study looked at the outcomes that the organization can draw upon in implementing its investment strategy. Indeed, the state seeks to reduce the tax burden on the companies and tries to encourage them to make more investment. The results show that tax variable influences an enterprises investment strategy through its imposed tax mix, rates of tax subjugation, legal provisions of the tax legislation that specify the procedures to be followed by an enterprise to determine taxable profit, and the calculations of the value of the taxes and fees to be paid. The study showed that the tax legislator sought to support the economic institution by reducing the tax burden on it by granting tax exemptions and tax breaks, especially for corporate profits. On the other hand, it has limited it to the set of legal texts regulating the procedure for determining the tax base, such as the provisions, the revaluation of assets and the accounting treatment of deductible costs