The moral development of Brazilian accountant : an evaluation by multidimensional ethics scale

Esta pesquisa, de caráter exploratório, avalia o nível moral dos contadores brasileiros, com base no julgamento desses sobre decisões que envolvem conflitos éticos. Para tanto, 259 contadores de todas as regiões brasileiras, de diferentes faixas etárias, gêneros, graus de titulação e tipos de ocupação profissional, posicionaram-se sobre algumas situações simuladas que incluíam dilemas morais comuns no mundo dos negócios. Para atingir esse propósito, verifica-se se o grau de consciência e orientação ética desses profissionais, no julgamento de ações adotadas em resposta a situações/dilemas éticos, pode ser explicado pelos escores de fatores multidimensionais das teorias da justiça ou da equidade moral, do relativismo, do utilitarismo e do contratualismo. De forma acessória, a pesquisa avalia também se há diferença na percepção como o próprio profissional contábil espera agir em relação a dilemas morais e como ele espera que seus colegas de profissão ajam em situações equivalentes. Os resultados dos testes confirmaram que o julgamento moral dos respondentes, em relação às ações adotadas nas situações/dilemas apresentadas no questionário tem relação positiva estatisticamente relevante com as medidas representativas das teorias da equidade moral e do contratualismo. Tais resultados revelam que o julgamento moral dos respondentes é diretamente relacionado com o que eles preveem para o próprio comportamento. Para a variável representativa do comportamento esperado pelo respondente dos colegas de profissão, os testes mostraram não haver relação estatisticamente relevante com o julgamento moral que o participante faz da ação descrita nas situações/dilemas apresentados. Há de se ressaltar o fato de que a amostra não atende aos requisitos de aleatoriedade e representatividade estatística do universo de contadores do Brasil, o que impede a realização de generalizações. _________________________________________________________________________________ ABSTRACTThis exploratory study evaluates the moral level of the Brazilian accountants based on their judgments of decisions involving ethical conflicts. For such, 259 accountants from all regions of Brazil, of different ages, gender, level of academic degree and kind of occupation, were asked to score their understanding about some simulated situations involving moral dilemmas that are a common place in the business world. To achieve this purpose, it verifies if the degree of awareness and ethical orientation of these professionals judging of actions taken in response to situations/ethical dilemmas can be explained by the scores of multidimensional factors of four theories of moral reasoning: justice and moral equity, relativism, utilitarianism and contractualism. In a peripheral way, the research evaluates, too, if there is a difference in perception as how the accountant professional expects to act on the moral dilemmas and how he expects his colleagues to act in comparable situations. Test results confirmed that the moral judgments of the respondents concerning actions taken in situations /dilemmas presented in the questionnaire has statistically significant positive conformity with measures representing the theories of justice and moral equity, and of contractualism. The results show that the moral judgments of the respondents are directly related to what they foresee for their own behavior. For the variable representing the expected behavior, according to the respondent, for the colleagues, the tests revealed no statistically significant relation with the moral judgments that the participant makes concerning the action described in the situations/dilemmas presented. It should be pointed out, however that the sample does not meet the requirements of randomness and statistical representativeness of the universe of Brazilian accountants, which prevents generalizations

DANOS MORAIS ÀS MULHERES NAS RELAÇÕES DE TRABALHO

O ambiente de trabalho é um meio social em que pessoas, cultural, intelectual e socialmente diferentes reúnem-se com objetivo que lhes é comum, o do exercício de atividade laboral. O empregador exerce poder de direção sobre o empregado, assim como fazem seus prepostos e por esta razão muitas vezes ultrapassam limites éticos e morais socialmente aceitos. São várias as formas de assédio moral cometidos no ambiente de trabalho além dos demais danos que podem ocorrer em virtude de acidentes de trabalho e outras práticas cometidas pelos empregadores contra seus empregados. Desde a Constituição Federal de 1988, os danos morais causados podem ser reparados através de indenizações que tem tanto o condão de punir e educar aquele que praticou o dano quanto compensar aquele que sofreu. O método utilizado para a pesquisa foi o indutivo, e como técnicas de pesquisa foi utilizada a revisão bibliográfica e jurisprudencial, através de análise de decisões proferidas pelo TRT da 12ª Região entre janeiro de 2017 e outubro de 2018. As abordagens do estudo foram qualitativas. Verificou-se as razões do ingresso judicial requerendo a reparação dos danos morais sofridos e o entendimento dos tribunais, comparando-se as situações vividas entre homens e mulheres no meio ambiente de trabalh

ATIVOS INTANGÍVEIS: FONTE DE VANTAGEM COMPETITIVA

This paper has for main objective to demonstrate that the intangible assets provide to the company a competitive advantage in relation to its competitors. To reach this objective, the study it is divided in three parts. The first part includes the referencial theoretical, that it initiates with one brief characterization of intangible assets, detaching the concept, the economic nature and its characteristics. The second part deals with the identification of the sources of generation of intangible assets, its economic characteristics, especially the inherent capacity of partial exclusion and risks. The third part presents the main species of intangible assets. Finally some conclusions are raised.Este artigo tem por objetivo principal demonstrar que os ativos intangíveis proporcionam à empresa uma vantagem competitiva em relação aos seus concorrentes. Para atingir esse objetivo, o estudo está dividido em três partes. A primeira parte inclui o referencial teórico, que inicia com uma breve caracterização de ativos intangíveis, destacando o conceito, a natureza e suas características econômicas. A segunda parte trata da identificação das fontes de geração de ativos intangíveis, suas características econômicas, especialmente a capacidade de exclusão parcial e os riscos inerentes. A terceira parte apresenta as principais espécies de ativos intangíveis. Finalmente são levantadas algumas conclusões

STRATEGIES THAT FAVOR MYCORRHIZATION IN THE REFORESTATION OF A DISTURBED AREA IN THE SEMIARID REGION

Hydrogel and mulch added to the soil may favor arbuscular mycorrhizal fungi (AMF), contributing to the reforestation of disturbed lands in semiarid regions. This study aimed to evaluate AMF colonization in the roots of Enterolobium contortisiliquum (Vell.) Morong in response to the application of hydrogel and mulch (bagana) from carnauba palm (Copernicia cerifera L.) to the soil and their effects in the soil and plants. A field experiment was set up in April 2014 in Ibaretama (Ceará, Brazil) in a randomized block design in a 2×4 factorial scheme – with mulch (+M) e without mulch (−M) × hydrogel doses (0, 4, 5, and 6 g L−1) –, with five replicates. Samples of roots, soil, and leaves were collected 18 months after the beginning of the experiment to determine AMF colonization in the roots and nutrient contents in the soil and plant material. The hydrogel dose of 6 g L−1 and mulch application equivalent to 10 Mg ha−1 increased AMF colonization by 21 e 44%, respectively. Soil contents of Ca, K, and Zn decreased with hydrogel doses without mulch but increased in the presence of the carnauba palm residue applied as mulch. A higher P content in the plant material was not associated with AMF colonization. The leaf content of Ca responded only to the treatment with mulch, reaching the highest value (3.8 g kg−1) in the absence of mulch

Validação e estimativa da incerteza de método para análise de licopeno e β-caroteno em polpa de tomate por cromatografia líquida de alta eficiência

A method to quantify lycopene and β-carotene in freeze dried tomato pulp by high performance liquid chromatography (HLPC) was validated according to the criteria of selectivity, sensitivity, precision and accuracy, and uncertainty estimation of measurement was determined with data obtained in the validation. The validated method presented is selective in terms of analysis, and it had a good precision and accuracy. Detection limit for lycopene and β-carotene was 4.2 and 0.23 mg 100 g-1, respectively. The estimation of expanded uncertainty (K = 2) for lycopene was 104 ± 21 mg 100 g-1 and for β-carotene was 6.4 ± 1.5 mg 100 g-1

Toxicidad y actividad molusccidal del aceite esencial Pimenta dioica contra el caracol Biomphalaria glabrata

Retraction statement We, the Editor and Editor Committeeof Revista Peruana de Biología (RPB) have retracted the article: “Barros Gomes P.R., Batista Reis J., Pêssoa Fernandes R., Mouchrek Filho V.E., Gouveia de Souza A., Alves Fontenele M. and Caetano da Silva J. 2019. Toxicity and molluscicidal activity of the essential oil Pimenta dioica against the snail Biomphalaria glabrata. Revista Peruana De Biología 26 (1), 101-8. https://doi.org/10.15381/rpb.v26i1.15913.” Corresponding author, Paulo Roberto Barros Gomes (August 12, 2019) requested the retraction of the article, because the information, tables and graphics of the article in RPB had already been published previously in another journal: " Everton G.O., Teles A.M., Mouchrek A.N., & M. Filho V.E. Aplicação do Óleo Essencial de Pimenta Dioica Lindl. As Molluscicide in front of Caramujo Transmissor da Esquistossomose. Revista Processos Químicos 12 (23): 85-94 (https://doi.org/10.19142/rpq.v12i23.433)”. The information included in the RPB and Revista Processos Químicos are parts of the results of the thesis: "Chemical characterization, evaluation of toxicity and molluscicidal activity two oils essenciais da folha of Lindic diode pepper, Citrus limon Linneo e Rizoma of Zingiber officinale Roscoe" (https://repositorio.ufpb.br/jspui/handle/tede/7038 ) (2011-05-11) by Romer Pessôa Fernandes, with advisors Victor Elias Mouchrek Filho and Antonio Gouveia de Souza. Editor Committee of RPB, on October 7 and 14, had meetings and conclude that the article will be retracted for duplicate publication and authorship ethical problems. All the authors were mailing on December. 9, 2019. Revista Peruana de Biologia calls for all readers do not cite this work, and apologises to the authors and to readers for the inconvenience caused.Declaración de retracción El Comité editor de la Revista Peruana de Biología (RPB) retracta el artículo: “Barros Gomes P.R., Batista Reis J., Pêssoa Fernandes R., Mouchrek Filho V.E., Gouveia de Souza A., Alves Fontenele M. and Caetano da Silva J. 2019. Toxicity and molluscicidal activity of the essential oil Pimenta dioica against the snail Biomphalaria glabrata. Revista Peruana De Biología 26 (1), 101-8. https://doi.org/10.15381/rpb.v26i1.15913.” El 12 de agosto 2019, el autor de correspondencia Paulo Roberto Barros Gomes solicto la retracción del mencionado trabajo porque la informacion, figuras y tablas, ya habian sido publicadas en: " Everton G.O., Teles A.M., Mouchrek A.N., & M. Filho V.E. Aplicação do Óleo Essencial de Pimenta Dioica Lindl. As Molluscicide in front of Caramujo Transmissor da Esquistossomose. Revista Processos Químicos 12 (23): 85-94 (https://doi.org/10.19142/rpq.v12i23.433)”. La informacion enlas dos revistas son parte de los resultado de la tesis: "Chemical characterization, evaluation of toxicity and molluscicidal activity two oils essenciais da folha of Lindic diode pepper, Citrus limon Linneo e Rizoma of Zingiber officinale Roscoe" (https://repositorio.ufpb.br/jspui/handle/tede/7038 ) (2011-05-11) de Romer Pessôa Fernandes, con los advisors Victor Elias Mouchrek Filho y Antonio Gouveia de Souza. El 14 de octubre de 2019, el Comité editor de la RPB se reunió y acordó la retracción del artículo por publicación duplicada y problemas éticos de autorías. Los autores fueron comunicados el 9 de diciembre de 2019. La Revista Peruana de Biología solicita a los lectores a no citar este trabajo, y pide disculpas a los lectores por las inconveniencias causadas

Modelo Teórico para Discussão da Desobediência Tributária a Partir da Teoria dos Jogos

A consolidated research line in Brazil identified the proxies for determining the tax aggressiveness of companies listed on the B3 stock exchange. However, none of these studies identified the instrument used by Brazilian companies to carry out tax aggressiveness. Thus, our research seeks to fill this gap by demonstrating that fiscal aggressiveness results from the Brazilian tax complexity, that providing prerogatives to avoid or delay tax payments. Besides, this study is the first accounting study to demonstrate that special installments reduce the actual value of taxes owed by taxpayers, encouraging them to be tax aggressive. Through the foundations of Game Theory, this research demonstrates the cost-benefit of tax aggressiveness in maximizing the profit of tax avoidance. We examined the best strategic decisions in the tax avoidance game concerning the tax complexity and special installments experienced in Brazil. In this game, the only NASH equilibrium is tax avoidance since it is the only option with a chance of remuneration. Therefore, this research contributes to understanding business behavior concerning the Brazilian tax system and provides subsidies to encourage reform of the current tax complexity.Existe no Brasil uma linha de pesquisa consolidada que buscou identificar as proxies determinantes da agressividade fiscal das empresas listadas na B3. Contudo, nenhum desses estudos buscou identificar o instrumento utilizado pelas empresas brasileiras para realizar a agressividade fiscal. Portanto, esta pesquisa busca preencher essa lacuna ao demonstrar que a agressividade fiscal tem como fundamento a complexidade tributária brasileira que proporciona subsídios para evitar ou postergar o pagamento dos tributos. Além disso, este estudo é o primeiro estudo contábil a demonstrar que os parcelamentos especiais reduzem o valor presente dos tributos devidos pelos contribuintes incentivando-os à agressividade fiscal. Através dos fundamentos da Teoria dos Jogos, esta pesquisa demonstra o custo-benefício da agressividade fiscal na maximização do lucro da desobediência tributária. Foram examinadas as melhores decisões estratégicas no jogo da desobediência tributária diante da complexidade tributária e dos parcelamentos especiais vividos no Brasil. Verificou-se nesse jogo que o único equilíbrio de NASH é a desobediência tributária uma vez que é a única opção com alguma chance de remuneração. Portanto, esta pesquisa contribui substancialmente para compreensão do comportamento empresarial diante das características tributárias brasileiras, bem como fornece subsídios para incentivar uma reforma tributária que reduz a complexidade tributária atual

Stabilization time of chemical attributes and nutritional quality of manipueira for biofertilization

Manioc flour and gum (starch) have a cultural value for Amazonians. The processing of cassava roots releases manipueira, a liquid waste with a high polluting potential, due to its high levels of hydrocyanic acid. The large volumes of manipueira produced in this sector require safe disposal, whether for cooking (tucupi, flour), drinking or agronomic purposes. The aim of this study was to evaluate the stabilization time of chemical attributes and the nutritional quality of manipueira. For this study, cassava roots of the Amazonas cultivar (bitter or wild) harvested 12 months after the manioc was grown, were processed to extract the manipueira, which was stored and sampled at 0; 2; 5; 8; 11; 18; 25; 32; 46; 62 and 92 days. The variables evaluated were: pH and total cyanide content. Nutrients (N, P, K, Ca, Mg and S) were assessed at 0, 47, 62 and 92 days after storage (DAA). The pH stabilized at 10 DAA, varying between 3.8 and 4.0. The total cyanide content stabilized at 62 DAA, containing 410 mg L-1. The macronutrient contents did not vary with storage time, with the following decreasing order of concentration: K > N > P > Mg > Ca > S, corresponding to the contents: 7.49; 1.25; 1.06; 0.68; 0.41 and 0.18 g-1, respectively

Aethalometer measurements in a road tunnel: A step forward in the characterization of black carbon emissions from traffic

[EN] A sampling campaign was conducted in the Liberdade Avenue tunnel (Braga, Portugal) during a week (with 56,000 vehicles) to monitor black carbon (eBC-equivalent black carbon) by means of an Aethalometer AE-31, and gaseous pollutants (CO2, CO, NOx). Inside the tunnel, the mean eBC mass concentration was 21 ± 10 μg m−3, reaching a maximum hourly value of 49.0 μg m−3. An hourly and weekday-weekend study was carried out. Regarding the Absorption Ångström exponent (AAE), a mean value of 0.97 ± 0.10 was obtained, for a source of practically pure traffic. There was a positive significant correlation between eBC and the number of light vehicles (r = 0.47; p < 0.001) and between eBC and the gaseous emissions: CO (r = 0.67; p < 0.001), CO2 (r = 0.71; p < 0.001), NO (r = 0.63; p < 0.001) and NO2 (r = 0.70; p < 0.001). The mean black carbon emission factors (EFBC) inside the tunnel were 0.31 ± 0.08 g (kg fuel)−1 and 0.11 ± 0.08 mg veh−1 km−1, similar to those found in other studies for gasoline and diesel vehicles in road tunnelsSIPortuguese Science Foundation through the project “Source apportionment of URBan Emissions of primary particulate matter”, PTDC/AAC-AMB/117956/2010 (URBE). Special thanks are given to the Braga City Council, Municipal Police and University of Minho for all the logistic support. F. Oduber and C. del Blanco Alegre acknowledge the grants BES-2015-074473 and FPU16/05764 from the Spanish Ministry of Economy and Competitiveness and the Spanish Ministry of Education, Culture and Sports, respectively. This study was partially supported by the University of León (Programa Propio 2018/00203/001) and the AERORAIN project (Ministry of Economy and Competitiveness, Grant CGL2014-52556-R, co-financed with FEDER funds). Data treatment was carried out within the project “SOPRO - Chemical and toxicological SOurce PROfiling of particulate matter in urban air”, POCI-01-0145-FEDER-029574, funded by FEDER, through COMPETE2020 - Programa Operacional Competitividade e Internacionalização (POCI), and by Portuguese funds (OE), through FCT/MCTE