Corporate governance e conflitos de agência em Portugal: revisão de literatura e evidência empírica

O Corporate Governance (CG) ganhou relevância com a recente crise financeira. Neste artigo discute-se, para procurar perceber, a influência dos modelos de CG no desempenho empresarial no âmbito dos conflitos de agência. Foram levantadas seis hipóteses de investigação para procurar identificar diferenças no desempenho empresarial e que tipo de associação se verifica entre as variáveis de performance, tendo em conta as variáveis modelo de CG e tipo de remuneração. Os resultados mostram que os modelos de CG e o tipo de remuneração não afetam a performance empresarial e que o modelo de CG adoptado não influência o tipo de remuneração.info:eu-repo/semantics/publishedVersio

Critical analysis of the main changes and expected impacts of transposition of directive 2013/34/UE for Portugal

This study aimed to develop a critical analysis of the changes introduced by Directive 2013/34/U.E. starting from the identification of the main differences and recommended it until now and anticipate the expected impacts of these changes at the level the preparation and dissemination of financial information in Portugal. It was intended to identify the main implications of the transposition of the Directive in the accounting profession and the surrounding (company), particularly with regard to the administrative costs incurred by companies with the preparation of the financial information and on a social level. To answer to the main objectives of the study it was applied a questionnaire to profession in Vila Real and Bragança districts. The results show that the transposition of the new Directive implies greater responsibility for the profession, neglect concepts from international standards and focuses on reducing the burdens on businesses in detriment of the information quality.info:eu-repo/semantics/publishedVersio

A Diretiva 2013/34/U.E.: principais alterações e previsíveis impactos da sua transposição

O presente estudo teve como objetivo geral desenvolver uma análise crítica das alterações introduzidas pela Diretiva 2013/34/U.E. a partir da identificação das principais diferenças nela preconizadas e as até agora prescritas e antecipar os expectáveis impactos dessas alterações ao nível da preparação e divulgação da informação financeira em Portugal. Pretende assim, identificar as principais implicações da transposição da referida Diretiva na profissão de Técnico Oficial de Contas (TOC) e na envolvente (empresa), nomeadamente no que respeita aos custos administrativos a suportar pelas empresas com a preparação da informação financeira e no plano social. Para dar resposta aos principais objetivos do estudo aplicou-se um inquérito por questionário a TOC nos distritos de Vila Real e Bragança. Concluiu-se que a transposição da nova Diretiva implica maior responsabilidade para o TOC, que descuida conceitos oriundos das normas internacionais e que privilegia a redução dos encargos das empresas em detrimento da qualidade da informação.info:eu-repo/semantics/publishedVersio

Autopoiesis in creativity and art

The term autopoiesis, (meaning ‘self’) and ‘poiesis’ (mean- ing ‘creation, production’) defines a system capable of repro- ducing and maintaining itself. The term was introduced by the theoretical biologists, Humberto Maturana and Francisco Varela, in 1972 to define the self-maintaining chemistry of living cells. The term has subsequently also been applied to the fields of systems theory and sociology. In this paper we apply this model to characterise creativity in art practise

Electrical Characterization Of Epitaxial Layers Of In0.71ga 0.29as0.63p0.37

We have performed measurements of carrier concentration and Hall mobility, between 4.2 K and room temperature, in InGaAsP (energy gap of 0.96 eV) epitaxial layers grown on semi-insulating InP. It is shown that for this kind of material in the range of concentration studied (2.0×101 6-1.6×1018 cm-3), alloy scattering has to be taken into account as a mechanism limiting the mobility even at low temperatures. Also, in the entire range of temperature and concentration studied, Fermi-Dirac statistics are better suited than Boltzmann statistics for theoretical calculations of Fermi energy, because even for concentrations as low as 2.0×1016 cm -3, the material is degenerated at low temperatures. Following these assumptions, we have calculated the alloy scattering potential as being between 0.52 and 0.62 eV.641235238IEEE AESS,IEEE Instrumentation and Measurement Societ

2-Styrylchromones as novel inhibitors of xanthine oxidase. A structure-activity study

The purpose of this study was the evaluation of the xanthine oxidase (XO) inhibition produced by some synthetic 2-styrylchromones. Ten polyhydroxylated derivatives with several substitution patterns were synthesised, and these and a positive control, allopurinol, were tested for their effects on XO activity by measuring the formation of uric acid from xanthine. The synthesised 2-styrylchromones inhibited xanthine oxidase in a concentration-dependent and non-competitive manner. Some IC50 values found were as low as 0.55mM, which, by comparison with the IC50 found for allopurinol (5.43 mM), indicates promising new inhibitors. Those 2-styrylchromones found to be potent XO inhibitors should be further evaluated as potential agents for the treatment of pathologies related to the enzyme’s activity, as is the case of gout, ischaemia/ reperfusion damage, hypertension, hepatitis and cancer

Wolbachia pipientis: first detection in populations of Glycaspis brimblecombei (Hemiptera: Aphalaridae) and Psyllaephagus bliteus (Hymenoptera: Encyrtidae) in Brazil

The sucking insect, Glycaspis brimblecombei Moore (Hemiptera: Aphalaridae), is originally from Australia and reduces the productivity of Eucalyptus crops. The parasitoid Psyllaephagus bliteus Riek (Hymenoptera: Encyrtidae) is the main agent used in the integrated management of G. brimblecombei. Endosymbionts, in insects, are important in the adaptation and protection of their hosts to the environment. The intracellular symbionts Wolbachia, induces reproductive changes such as cytoplasmic incompatibility, feminization, male death and parthenogenesis. The objective of this study was to report the first record of Wolbachia pipientis in populations of G. brimblecombei and of its parasitoid P. bliteus in the field in Brazil. Branches with adults of G. brimblecombei and P. bliteus were collected from eucalyptus trees in commercial farms in six Brazilian states and, after emergence, the insects obtained were frozen at -20 °C. Polymerase chain reaction (PCR) was performed to detect the Wolbachia endosymbiont. Wolbachia pipientis was identified in individuals of G. brimblecombei and its parasitoid P. bliteus from populations of the counties of Agudos and Mogi-Guaçu (São Paulo State), Itamarandiba (Minas Gerais State) and São Jerônimo da Serra (Paraná State) in Brazi

Kinin B2 receptor regulates chemokines CCL2 and CCL5 expression and modulates leukocyte recruitment and pathology in experimental autoimmune encephalomyelitis (EAE) in mice

BACKGROUND: Kinins are important mediators of inflammation and act through stimulation of two receptor subtypes, B1 and B2. Leukocyte infiltration contributes to the pathogenesis of autoimmune inflammation in the central nervous system (CNS), occurring not only in multiple sclerosis (MS) but also in experimental autoimmune encephalomyelitis (EAE). We have previously shown that the chemokines CCL2 and CCL5 play an important role in the adhesion of leukocytes to the brain microcirculation in EAE. The aim of the present study was to evaluate the relevance of B2 receptors to leukocyte-endothelium interactions in the cerebral microcirculation, and its participation in CNS inflammation in the experimental model of myelin-oligodendrocyte-glycoprotein (MOG)35-55-induced EAE in mice. METHODS: In order to evaluate the role of B2 receptor in the cerebral microvasculature we used wild-type (WT) and kinin B2 receptor knockout (B2-/-) mice subjected to MOG35-55-induced EAE. Intravital microscopy was used to investigate leukocyte recruitment on pial matter vessels in B2-/- and WT EAE mice. Histological documentation of inflammatory infiltrates in brain and spinal cords was correlated with intravital findings. The expression of CCL5 and CCL2 in cerebral tissue was assessed by ELISA. RESULTS: Clinical parameters of disease were reduced in B2-/- mice in comparison to wild type EAE mice. At day 14 after EAE induction, there was a significant decrease in the number of adherent leukocytes, a reduction of cerebral CCL5 and CCL2 expressions, and smaller inflammatory and degenerative changes in B2-/- mice when compared to WT. CONCLUSION: Our results suggest that B2 receptors have two major effects in the control of EAE severity: (i) B2 regulates the expression of chemokines, including CCL2 and CCL5, and (ii) B2 modulates leukocyte recruitment and inflammatory lesions in the CNS