Accounting as a tool of state ideology to control captive workers from a House of Correction

The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831-1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other "Free Africans". Various control and information procedures were put in place to monitor its achievement of this goal.Design/methodology/approachThis study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser's ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the "Free Africans" consistent with the ideologies of the period and place.FindingsThe authors find that the House of Correction pursued a policy of ensuring "Free Africans" were docile, obedient and familiar with State ideology.Originality/valueThis paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of "Free Africans".- This paper was financed by National Funds of the FCT - Portuguese Foundation for Science and Technology within the project "UID/ECO/03182/2019". This work also received funding provided by the CAPES - Coordenacao de Aperfeicoamento de Pessoal de Nivel Superior (Grant No. BEX 0579/12-2) and by the 2018 Margit F. and Hanns Martin Schoenfeld Scholarship from the Academy of Accounting Historians Section of the American Accounting Association. The authors acknowledge with gratitude the helpful comments of the Accounting, Auditing & Accountability Journal referees and for the constructive comments received from attendees at the ninth Accounting History International Conference, University of Verona, Italy, 6-8 September 2017

An assessment method for GIS-T software

The objective of the research work summarized in this paper was to develop a method to assess, concerning its functional and performance characteristics, GIS software applied to transportation planning (the so-called GIS-T packages). Three computer packages were compared with the developed procedure, which focuses on several characteristics: descriptive aspects (e.g., learning time and customization possibilities, among others), basic GIS operational characteristics, advanced GIS features, and transportation planning routines. In order to conduct a more effective analysis of their potential as a transportation planning tool they were all applied for finding a solution of a problem involving the calculation of a simple, straightforward accessibility measure. The results found suggest that all three systems comply with the minimum configuration desired for GIS software. However, only two of them fit in the GIS-T category, since the third one did not supply the main necessary tools to solve the specific transportation problem proposed

Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?

Purpose Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest. Design/methodology/approach Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed. Findings Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms. Originality/value To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.This study was supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds, being jointly funded by the Research Center in Political Science, University of Minho (UIDB/ CPO/00758/2020), the Centre for Research in Economics and Management, University of Minho (UIDB/03182/2020), and the Centre for Business and Economics Research, University of Coimbra (UIDB/05037/2020)

Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

This study focuses on the social and economic aspects and institutional relationships that determined a unique pattern of inequality. We aim to examine the particular role of accounting as a practice used to dehumanize an entire class of people. The primary purpose of this study is not to examine slavery's profitability but rather to identify how accounting practices served slavery. A qualitative research method is applied in this study. Regarding technical procedures, this study makes use of bibliographic and documentary sources. For the purpose of this investigation, and in accordance with bibliographic and documentary research methods, we analyze scientific articles, books and documents from the Brazilian National Archive, the Brazilian Historic and Geographic Institute and the Brazilian National Library Foundation. In light of what was discovered through the study's development, we can consider accounting as a tool that is more active than passive and, therefore, as a tool that was used to support the slave regime. In essence, accounting was used to convert a human's qualitative attributes into a limited number of categories (age, gender, race), through which slaves were differentiated and monetized to facilitate commercial trafficking. We believe that accounting practices facilitated slave trading, conversion and exploitation, procedures that completely ignored qualitative and human dimensions of slavery. Opportunities for future studies on accounting in the slave period, as is the case of other oppressive regimes, are infinite, especially in the case of Brazil.O foco deste trabalho está no aspeto social, econômico e de relações institucionais que determinaram um padrão único de desigualdade. Temos como objetivo examinar o papel particular do uso da contabilidade como uma prática utilizada com fins à desumanização de toda uma classe de pessoas. A finalidade primordial deste trabalho não é examinar a rentabilidade da escravidão, mas, sim, identificar como o uso da prática contabilística serviu à escravatura. O método de pesquisa utilizado para o desenvolvimento deste trabalho é o qualitativo. Com relação aos procedimentos técnicos, o presente estudo faz uso da pesquisa bibliográfica e documental. Para efeito desta investigação e em conformidade com a pesquisa bibliográfica e documental, analisaremos artigos científicos, livros e documentos do Arquivo Nacional, Instituto Histórico e Geográfico Brasileiro e Fundação Biblioteca Nacional. Diante do apresentado no desenvolver deste paper, no que se refere à prática da contabilidade, podemos considerá-la uma ferramenta mais ativa do que passiva e, portanto, é possível considerar a contabilidade como uma ferramenta que foi utilizada como apoio à manutenção do regime escravista. Em essência, foi possível observar que a contabilidade foi usada para converter os atributos qualitativos do humano em um número limitado de categorias (idade, sexo, cor) pelas quais os escravos eram diferenciados e monetizados a fim de facilitar o tráfico comercial. Acreditamos que as práticas contabilísticas serviram como ferramentas facilitadoras das trocas de escravos, de sua conversão, exploração, procedimentos que ignoraram completamente a dimensão qualitativa e humana da escravidão. No que diz respeito às oportunidades para futuras investigações sobre a contabilidade no período escravista, assim como em outros regimes de opressão, estas parecem ilimitadas, principalmente para a realidade brasileira

A poesia antimoderna de Mario Quintana

Orientador : Prof. Dr. Fernando Cerisara GilAutor não autorizou a divulgação do arquivo digitalTese (doutorado) - Universidade Federal do Paraná, Setor de Ciências Humanas, Programa de Pós-Graduação em Letras. Defesa: Curitiba, 27/03/2017Inclui referências : f.187-194Área de concentração : Estudos linguísticosResumo: Nesta tese, objetivamos verificar a presença da poesia antimoderna de Mario Quintana, que se desenvolveu ao longo de sua carreira. Por essa razão, visitamos toda a obra do poeta, no intuito de trazer à tona os elementos presentes em seus textos, que fazem dele um poeta filiado à corrente antimoderna. Inicialmente, apresentamos algumas considerações teóricas acerca do antimoderno, conforme Compagnon (2011), para logo realizar o levantamento dos fatores presentes da obra de Quintana que o tornam antimoderno. Em seguida, descrevemos o panorama literário das décadas de 1940 e 1950, período das primeiras publicações do poeta, no intuito de contextualizar sua produção literária. Ainda trazemos à baila as reflexões em torno do tipo de aliciação do poeta, a partir da análise de suas poesias. Na parte final deste trabalho, realizamos a análise da metapoesia e da crítica ao modernismo, presentes em suas obras. Com este fim, discutimos alguns aspectos dos estudos da metalinguagem. Para tanto, nos apoiamos nas teorias da poesia moderna e da crítica literária. Também reconstituímos, dentro dos nossos objetivos, o itinerário do poeta por meio das páginas dos treze livros editados entre 1940 a 1990, particularmente dos textos que apresentam elementos caracterizadores do antimoderno. Nossas constatações estão fundamentadas em estudos de teóricos da poesia moderna, dentre eles Antonie Compagnon (2010 e 2011). E, no que concerne à metalinguagem, buscamos apoio nos estudos de Gilberto Mendonça Teles (1989) e Samira Chalhub (1986), entre outros. São ainda referenciais importantes para o desenvolvimento desta tese os estudos de Carvalhal (1997; 2005), Glória Bordini (1997; 2006), Regina Zilberman (1982; 2006), Ligia Chiappini (1972). Na execução deste trabalho, foi possível verificar nas obras de Quintana a presença dos rudimentos que fazem dele um poeta marcado pelas características daquilo que Compagnon definiu como antimoderno. Embora a ambivalência dos conceitos de moderno e antimoderno, averiguamos ao final do estudo aspectos particulares, elaborados por meio de conceitos metapoéticos e metalinguísticos que se articulam na obra do poeta de modo singular e constante, colaborando para a constatação de marcas da antimodernidade presentes em toda sua obra. Palavras-chaves: Mario Quintana. Antimoderno. Metalinguagem. Metapoesia.Abstract: In this thesis, we aimed to verify the presence of Mario Quintana's anti-modern poetry, which developed throughout his career. Thence, we visit the entire work of the poet, in order to bring to light the elements present in his texts, which make him a poet affiliated with the anti-modern current. Initially, we present some theoretical considerations about the anti-modern according to Antoine Compagnon (2011), in order to carry out the survey of the present factors of Quintana's work that make it anti-modern. Then we describe the literary panorama of the 1940s and 1950s, period of the first publications of the poet, in order to contextualize his literary production.We still bring to light the reflections around the poet's kind of engagement, from the analysis of his poems. In the final part of this work we analyzeboth the metapoetry and the criticism of modernism present in Quintana's works.To this end, we briefly discuss the studies of metalanguage, based on theories of modern poetry and literary criticism. We also reconstitute, within our objectives,the poet's itinerary through the pages of his thirteen books published between 1940 and 1990, particularly those texts that present elements that characterize the anti-modern. Our findings are based on studies of modern poetry theorists, such as Antoine Compagnon (2010 and 2011). As far as metalanguage is concerned, we sought support in the studies of Gilberto MendonçaTeles (1989) and Samira Chalhub (1986), among others. Other important references for the development of this thesis are the works of Tânia Carvalhal (1997; 2005), Gloria Bordini (1997; 2006), Regina Zilberman (1982; 2006), Ligia Chiappini (1972), and many others. In the execution of this work, it was possible to verify in the works of Quintana the presence ofelements that make him a poet affiliated to the anti-modernism. Concluding the thesis, we identify the particular aspects in Quintana's work that, elaborated through metapoetic and metalinguistic concepts that are articulated in a singular and constant way, collaborate for his affiliation to antimodernism. Keywords: Mario Quintana. Anti-modern. Metalanguage. Metapoetry.Resumen: En esta tesis, objetivamos verificar la presencia de la poesía antimoderna de Mario Quintana, que se desarrolló a lo largo de su carrera. Por esa razón, visitamos toda la obra del poeta, con el intuito de traer a la luz los elementos presentes en sus textos, que lo hacen un poeta afiliado a la corriente antimoderna. Inicialmente, presentamos algunas consideraciones teóricas acerca de lo antimoderno conforme Compagnon (2011), para realizar enseguida la recolección de los factores presentes de la obra de Quintana que lo tornan antimoderno. Luego describimos el panorama literario de las décadas de los 1940 y 1950, periodo de las primeras publicaciones del poeta, con el objeto de contextualizar su producción literaria. Aún planteamos las reflexiones acerca del tipo de incitación del poeta, a partir del análisis de sus poesías. En la parte final de este trabajo realizamos el análisis de la metapoesía y de la crítica al modernismo presentes en sus obras. Para este fin, discutimos algunos aspectos de los estudios del metalenguaje. Para tanto, nos apoyamos en las teorías de la poesía moderna y de la crítica literaria. También reconstituimos, dentro de nuestros objetivos, el itinerario del poeta por medio de las páginas de los trece libros editados entre 1940 a 1990, particularmente en los textos que presentan elementos caracterizadores de lo antimoderno. Nuestras constataciones se fundamentan en estudios de los teóricos de la poesía moderna, entre ellos: Compagnon (2010 y 2011). Y, en lo que concierne al metalenguaje, buscamos apoyo en los estudios de Gilberto Mendonça Teles (1989) y Samira Chalhub (1986), entre otros. Aún son referenciales importantes para el desarrollo de este trabajo los estudios de Carvalhal (1997; 2005), Glória Bordini (1997; 2006), Regina Zilberman (1982; 2006), Ligia Chiappini (1972), y muchos otros. En la execución de este trabajo, fue posible verificar en las obras de Quintana la presencia de los rudimentos que lo convierten en un poeta afiliado a lo antimoderno. Al concluir la tesis, identificamos los aspectos particulares en la obra de Quintana que, elaborados por medio de conceptos metapoéticos y metalingüísticos que se articulan de modo singular y constante, colaboran para su afiliación al antimodernismo. Palabras clave: Mario Quintana. Antimoderno. Metalenguaje. Metapoesía

O que faz da cidade do Porto o “Melhor Destino Europeu” – uma abordagem multidimensional

A cidade do Porto foi eleita o Melhor Destino Europeu em 2012, 2014 e 2017. O objetivo do presente trabalho é analisar e identificar as principais variáveis que contribuem significativamente para a satisfação e a lealdade dos turistas que visitam o Porto. Pretendeu-se, igualmente, desenvolver uma escala de satisfação dos turistas, que possa ser aplicada a outros destinos. Este estudo é original e inovador dado o seu esforço de desenvolver uma escala específica para estudar a satisfação dos turistas que visitam destinos considerados como melhor destino europeu, em particular, o Porto, pretendendo compreender os motivos pelos quais um destino pode ser considerado o melhor da Europa. O presente estudo permitiu dois importantes avanços, em termos de implicações teóricas relevantes, para a literatura do sobre o estudo da satisfação e lealdade: uma escala de satisfação dos turistas, suficientemente robusta, que poderá ser desenvolvida e adaptada a outros destinos; e o desenvolvimento de um modelo conceptual multidimensional, que integra a variáveis “imagem e ambiente do destino”, “oferta turística” do destino”, “satisfação” e “lealdade”

Antioxidant Status, Antidiabetic Properties and Effects on Caco-2 Cells of Colored and Non-Colored Enriched Extracts of Sweet Cherry Fruits

This study aimed to compare three different extracts of Saco sweet cherry, namely the non-colored fraction, colored fraction, and total extract concerning phenolic composition, antioxidant and antidiabetic potential, and erythrocytes’ protection and effects on Caco-2 cells. Twenty-two phenolic compounds were identified using high-performance liquid chromatography with diode-array detection. Hydroxycinnamic acids were the most predominant in both the non-colored fraction and total extract, while cyanidin-3-O-rutinoside was the main anthocyanin found in the colored fraction. The total extract was the most effective against 1,1-diphenyl-2-picrylhydrazyl, nitric oxide, and superoxide radicals, and in the inhibition of α-glucosidase enzyme. The colored fraction revealed the best activity against hemoglobin oxidation and hemolysis. Regarding to Caco-2 cells, the colored extract exhibited the highest cytotoxic effects, while the total extract was the most efficient in protecting these cells against oxidative damage induced by tert-butyl hydroperoxide

Artificial pinning centers in MgB2 superconducting bulks

The optimization of MgB2 superconducting properties is extremely important for practical application. The introduction of an effective artificial pinning center in this material can enhance its critical current density efficiently. In this paper, VB2 is described as a material that provides effective pinning in the MgB2 bulks. The simultaneous addition of SiC as a carbon source is also analyzed. The samples were prepared using ball milling under a controlled atmosphere and heat treatment with a continuous argon flux. As a result, the superconducting properties could be optimized due to the effective improvement in the pinning behavior as well as with the carbon doping.Fil: Da Silva, L.B.S.. Universidade de Sao Paulo; BrasilFil: Serquis, Adriana Cristina. Consejo Nacional de Investigaciones Cientificas y Tecnicas. Oficina de Coordinacion Administrativa Ciudad Universitaria. Unidad Ejecutora Instituto de Nanociencia y Nanotecnologia. Unidad Ejecutora Instituto de Nanociencia y Nanotecnologia - Nodo Bariloche | Comision Nacional de Energia Atomica. Unidad Ejecutora Instituto de Nanociencia y Nanotecnologia. Unidad Ejecutora Instituto de Nanociencia y Nanotecnologia - Nodo Bariloche.; ArgentinaFil: Hellstrom, Eric. Florida State University; Estados UnidosFil: Rodrigues, D.. Universidade de Sao Paulo; Brasi

Substantive rationality of impression management:an analysis of corporate reports of JBS

Objective: To investigate the substantive rationality inherent to the practice of impression management (IM). Originality/value:Based on the taxonomy created by Merkl-Davies and Brennan (2011), it is analyzed: 1. the discussion under the sociological perspective; and 2. the actions of substantive rationality in the management of impressions that can manifest through actions of symbolic management. This study responds to the call of Merkl-Davies et al. (2011) by putting into practice an unconventional analytical model based on the use of the corporate reports (annual and sustainability) of the company JBS with special attention to the “Carne Fraca” [Weak Meat] Operation. Design/methodology/approach: A content analysis of the accounting narratives of JBS’ corporate reports between 2015 and 2018 was carried out.Findings: Accounting narratives suggest evidence of IM and substantive rationality. The preparers of the corporate reports used substantive rationality to legitimize the company’s actions, with the most significant manifestations of this practice in the 2017 report, the year of the “Carne Fraca” operation. The implications of this research lie in demonstrating evidence that guides companies regarding the use of accounting narratives to convince society of their actions as consistent with the structure of social rules and norms. Furthermore, we emphasize that the accounting narratives must be analyzed with caution since they can be elaborated under the influence of the manager’s opportunistic behavior.info:eu-repo/semantics/publishedVersio

Apresentação

Apresentaçã