Ethics in Transaction Cost Economics

This paper provides Aristotelian virtue ethics analysis of decisions regarding the UN internal oversight governance structures focused on Transaction Cost Economics (TCE) theory. We explore “probity” and “independence” transactions’ attributes through historical narrative case based research to answer to the question – Why consecutive decisions to strengthen internal oversight structures did not relieve “probity” hazards? Our analysis shows that, at the UN, increased oversight governance structures, i.e. incentives, did not relieve probity/ethics hazards as predicted in TCE (Williamson, 1999). It follows that executive powers’ as well as overseers’ systematically trumpeted the UN “rules of the game”, breaching probity/ethics, disregarding the oversight independence prerogative as well as the UN Charter failing to contribute to the “common good” and to protect the UN mission. It also follows that, as it stands by now, the internal oversight mechanism design is deffective insofar as the UN Charter, positions the Secretary-General in constant conflict of interest empowering he/she with both executive and judiciary powers. We apply Williamson’s Public and Private Bureaucracies TCE for the first time. It results that it should be modified to include “virtue ethics” behavioral assumption as a transaction costs’ reduction device and explanatory framework for ethical failures abandoning the opportunism behavioral assumption.info:eu-repo/semantics/publishedVersio

Auditor independence: a qualitative study of the perceptions of auditors

The trustworthiness of a financial audit report rests on the perception of auditor independence. However, several factors can affect those perceptions, ultimately affecting market confidence. This study aims at providing a deep understanding of auditors‟ perceptions of auditor independence, particularly analysing whether and how their perceptions are affected either by the provision of non-audit services, competition, the size and tenure of the audit firm or the client‟s financial condition. Qualitative research was held through semi-structured interviews. Both the provision of non-audit services and tenure have generated great consensus amongst interviewees as impacting auditor independence. Rotation and litigation exposure were mainly perceived as enhancement factors.info:eu-repo/semantics/publishedVersio

Tipologia dos sistemas de produção da agricultura familiar na microrregião do Arari da ilha de Marajó - PA.

Ilha de Marajó. A microrregião do Arari da ilha de Marajó. Escolha da zona de estudo e de amostragem questionário. Arranjos e tratamento dos dados. Tipologia. Descrição dos tipos. Funcionamento dos sistemas de produção. Os sistemas de culturas. Os sistemas pecuários.bitstream/item/63459/1/Oriental-Doc48.pd

Anemia and associated factors among school-age children in Cape Verde, West Africa

Anemia is a problem affecting a large group of school children in sub-Saharan Africa, contributing to morbidity in this region. In Cape Verde the magnitude of anemia in school-age children is unknown. The study aimed to assess the prevalence of anemia and associated factors among children in Cape Verde. The data are from a probabilistic sample of 1106 children between five and nine years of age included in the National Survey on the Prevalence of Anemia and Associated Factors among Children aged less than ten years which was organized by the Government of Cape Verde in 2009. Anemia was assessed by measuring blood hemoglobin (Hb) concentration using a portable hemoglobinometer. Children with Hb lower than 11.5 g/dL were considered anemic. Information on the families’ socioeconomic conditions and the children’s health variables were obtained through interviews with parents or guardians. Weight status and height deficits were defined by sex and age specific body mass index (BMI = weight/height2) and height for age cutoffs, respectively. Associations between anemia and socio-environmental, anthropometric and children´s health variables were investigated by means of logistic regression, using hierarchical multivariate analysis. Odds ratios (OR) and the respective 95% confidence intervals (95% CI) were estimated. The prevalence of anemia was 23.8% (95% CI: 20.2% - 27.8%); 8.8% of children presented height-for-age deficit, 9.8% had thinness and 5.3% were obese. The factors associated with anemia were unfavorable socio-environmental conditions (OR = 1.92; 95% CI: 1.10-3.36) and age five to six, compared with seven to nine years (OR = 1.55; 95% CI: 1.13-2.13). Anemia among school-age children is a moderate public health problem in Cape Verde that mainly affects those between five and six years of age, belonging to families with low socio-environmental condition. Prevention and control programs for this disease should be implemented in conjunction with actions to improve the conditions of Cape Verdean families.Key words: Anemia, socio-environmental conditions, school children

Produção leiteira e o desenvolvimento regional na Amazônia Oriental.

bitstream/item/63484/1/Oriental-Doc80.pd

Cadeia produtiva de gado de corte e pecuarização da agricultura familiar na Transamazônica.

bitstream/item/63502/1/Oriental-Doc106.PD

Tipologia e potencial da produção leiteira na zona bragantina, PA.

bitstream/item/63535/1/Oriental-Doc112.PD

Viscous-Inviscid Interactions in a Boundary-Layer Flow Induced by a Vortex Array

In this paper we investigate the asymptotic validity of boundary layer theory. For a flow induced by a periodic row of point-vortices, we compare Prandtl's solution to Navier-Stokes solutions at different $Re$ numbers. We show how Prandtl's solution develops a finite time separation singularity. On the other hand Navier-Stokes solution is characterized by the presence of two kinds of viscous-inviscid interactions between the boundary layer and the outer flow. These interactions can be detected by the analysis of the enstrophy and of the pressure gradient on the wall. Moreover we apply the complex singularity tracking method to Prandtl and Navier-Stokes solutions and analyze the previous interactions from a different perspective