Building bridges on accounting & finance through international partnership

Across the world, developing international partnerships enrich study at Universities and Polytechnics and it enables the international cooperation as the best way to promote sustainable development, complementing various programmes and initiatives between countries and Portuguese-speaking regions, which includes the International Programme for the Support of Research and Education through Mobility teacher and student International - Pro-Mobility International, Notice CAPES / AULP nº 033/2011 of CAPES of Ministry of Education of Brazil. Indeed, this research is supported in a strong partnership between four Higher Education Institutions (HEI), such as: Polytechnic Institute of Guarda and Beira Interior University (Portugal), Presbyterian Mackenzie University (Brazil) and Mindelo University (Cabo Verde). This is an innovative project that joins students and professors from HEI to build an international partnership. In this particularly case, the establishment of alliances that represents the of students and professors interests in promoting good practices of corporate governance and accountability in developed and emerging countries. Thus, the development of networks connected to mobility and research projects are an effective tool to outline a policy of scientific development, with the respective transfer of knowledge to the company. The methodology of the research will be based on collecting and reviewing accessible information about higher degree study programmes in Portugal, Brazil and Cabo Verde, in particularly, (1) the curriculum design and skills and knowledge; (2) the integrated timetable and each syllabus; and (3) the definition of outcomes and results. The data will be collected from the websites of each HEI to understand the design of the courses to assess the skills and experience to prepare students to competitive job market. This network was design to encourage students to focus on practical experience of the business and ensure the entrepreneurship of their applied project and professional practices. The main results show that the importance on a partnership of the common language, ie, Portuguese. Another result is the scientific area of study based on the international accounting standards promoted by international Accounting Standards Board (IASB) then students and professors increase the knowledge and competences in this scientific area. At the same time, the distinctiveness and quality of research will engage several students to actively promote a new range of opportunities for their future life. Also, the research developed by professor’s focus on the accounting and management degrees as a new trend to education and globalization. Working with an international network of experts and IES lies beyond the scope of this research, but are undoubtedly important and deserves future attention

Access To a First Job in The 1990s: The Case of Apprentices and Secondary School Pupils

The December 1993 five-year law marks the start of a quantitative change in apprenticeships with a sharp rise in numbers and a structural change with the spread of qualifications from higher education qualifications to the occupational proficiency certificate (CAP). It is therefore worth looking into the role of the training sector in first-time professional integration around this central date. This paper forms part of the work on youth unemployment among those with a low education level who have studied for a vocational qualification. It sets out to measure the 1990s growth in the integration of young men who left the education system after studying for an occupational proficiency certificate or vocational certificate (BEP) level qualification in a vocational secondary school or apprenticeship. A study of sociodemographic factors shows that the professional integration of young people can depend on family background.Young People, Apprenticeship, Vocational School, School-to-Work Transition, Unemployment Duration

Anarchie en Bavière de Rainer Werner Fassbinder,ou comment rire de ce qui est grave

Un atelier du Centre de Rencontres – Centre de formation aux arts et techniques du spectacle D'abord citer Adamov, 1964 : Il faut absolument, si déjà le monde continue, et je crois qu'il continuera (et oui malgré) et si le théâtre continue (et il continuera lui aussi…) que celui-ci se trouve contraint de se situer toujours aux confins de la vie dite individuelle, et de la vie dite collective, tout ce qui ne relie pas l'homme à ses propres fantômes, mais aussi, mais encore, à d'autres nommes e..

A propos de Conversation chez les Stein sur Monsieur de Goethe absent

Liliane David a été l'interprète d'une pièce à un seul personnage, sorte de « discours d'une dame immobile sur ce qui aurait pu être sa vie », mise en scène en 1991 par Jean-Luc Lagarce. Elle évoque son travail avec le metteur en scène et sa vision du personnage de Mme de Stein. C'est un souvenir qui date de 1991. C'était la première fois que Jean-Luc et moi travaillions sur un spectacle avec un seul personnage. Au début, c'était intimidant pour tous les deux d'avoir une seule personne en fac..

The effect of family ownership on the liability decision

The research aims to study of the effect of family ownership on the liability decision, and then it increases the knowledge on the accounting literature. Traditionally, accounting remains focused upon the actions of the firm and ignores the effects of the firm upon its external environment. However, a growing number of researchers have accepted that several effects of the firm influence the external environment and have suggested that one of the roles of accounting should be to report upon the impact of the firm in this respect. The methodology has two different frameworks. First, the literature review shows, by one hand, evidence of nonfamily owned firms than family owned firms to adopt and individualistic identity orientation, so they are motivated to firm self-interest and focus on financial performance (Bingham et al. 2010). By other hand, the liability decision making process, especially those that has the family as main shareholders of the firm (Agarwal & Nagarajan, 1990, Anderson & Reeb, 2003, 2004, Gomez-Mejía et al., 2007, Oro et al., 2008, and Puerto, 2010). Second, the empirical analysis is a longitudinal exploratory analysis based on the firms with shares listed on Bovespa Stock Exchange (São Paulo, Brasil) and the sample of 281 firms. The accounting information was collect from database Economática®, from which the classification is given of managers, controllers and family. Also, a series of hypotheses were prepared, which, once tested, the proposed relationship between liability and each firm of the sample. The authors used Benford’s law-based analysis, but because it produces strong support for the research hypothesis. The main results show the understanding of the liability decision in the context of family owned and nonfamily owned firms. Also, as an exploratory result, there is heterogeneity performing on the function of a standard of comparison and the test of the multivariate differences among firms reflect events occurring in an identical period with consequences in similarity of the business. Enthusiastically, it is observed that a firm can have a very significant effect upon its external image. Actually, it changes affect the liability decision through its activities. Also, it can be seen that these different effects, in some circumstances, are viewed as beneficial or as detrimental to the accountability of the firm

Comprehensive analysis of PM20D1 QTL in Alzheimer’s disease

Background Alzheimer’s disease (AD) is a complex disorder caused by a combination of genetic and non-genetic risk factors. In addition, an increasing evidence suggests that epigenetic mechanisms also accompany AD. Genetic and epigenetic factors are not independent, but multiple loci show genetic-epigenetic interactions, the so-called quantitative trait loci (QTLs). Recently, we identified the first QTL association with AD, namely Peptidase M20 Domain Containing 1 (PM20D1). We observed that PM20D1 DNA methylation, RNA expression, and genetic background are correlated and, in turn, associated with AD. We provided mechanistic insights for these correlations and had shown that by genetically increasing and decreasing PM20D1 levels, AD-related pathologies were decreased and accelerated, respectively. However, since the PM20D1 QTL region encompasses also other genes, namely Nuclear Casein Kinase and Cyclin Dependent Kinase Substrate 1 (NUCKS1); RAB7, member RAS oncogene family-like 1 (RAB7L1); and Solute Carrier Family 41 Member 1 (SLC41A1), we investigated whether these genes might also contribute to the described AD association. Results Here, we report a comprehensive analysis of these QTL genes using a repertoire of in silico methods as well as in vivo and in vitro experimental approaches. First, we analyzed publicly available databases to pinpoint the major QTL correlations. Then, we validated these correlations using a well-characterized set of samples and locus-specific approaches—i.e., Sanger sequencing for the genotype, cloning/sequencing and pyrosequencing for the DNA methylation, and allele-specific and real-time PCR for the RNA expression. Finally, we defined the functional relevance of the observed alterations in the context of AD in vitro. Using this approach, we show that only PM20D1 DNA methylation and expression are significantly correlated with the AD-risk associated background. We find that the expression of SLC41A1 and PM20D1—but not NUCKS1 and RAB7L1—is increased in mouse models and human samples of AD, respectively. However, SLC41A1 and PM20D1 are differentially regulated by AD-related stressors, with only PM20D1 being upregulated by amyloid-β and reactive oxygen species, and with only PM20D1 being neuroprotective when overexpressed in cell and primary cultures. Conclusions Our findings reinforce PM20D1 as the most likely gene responsible of the previously reported PM20D1 QTL association with AD

Education and Political Participation of Women: The Case of Portugal

This research aims to analyses the women’s participation in Portugal politics in consequence of its educational attainment. On the one hand, the Constitution of the Portuguese Republic of April 2, 1976, gives women (and men) a right to equal opportunities for school success, to access to the higher education and to better working conditions. On the other hand, the same Constitution defends, in article 9, that fundamental task of the State is to promote equality between men and women and, in article 109, refers the citizens’ rights to political participation. However, despite the expansion of the education system, showing the rapid progress in improving baseline qualifications, women's educational attainment in certain working areas remains a challenge. Thus, methodologically, this research relied on a two-track approach. The first approach takes the form of a literature review, based, primarily in the legal regime of Portuguese higher education system and, in addition, on the gender parity law, considering that, according to Decree-Law nº 402/73 of August 11, Portugal promoted the democratization of education that was consolidated in the expansion and diversification of higher education to match the need to ensure economic development of the country. The second approach takes the form of an empirical research based on a descriptive statistical analysis, supported on the statistical information provided by Portuguese Ministry of Education and Science that show the increases of the Portuguese’ qualifications as well as the Portuguese Assembly of the Republic that provides important insights on the adoption of gender quotas in Portugal. In this sense, the research provides empirical evidence about the role of women’s education in advancing their interests at the Government and politics

Women in board: the influence of women as CFO in the level of disclosure of brazilian firms

This paper centres on the understanding and the relevance of corporate social responsibility (CSR) and their influence on woman as CFO. It will allow to recover the investors’ expectations and to promote corporate business strategies as important issues on the sustainable society. This paper contributes in the domain of CSR and woman literature in two aspects. First, this research provides evidence that corporations include the social dimension in accounting strategies, due to increasing demands of stakeholders. Second, the research presents evidence of trends, pressures and relevance of the level of disclosure to justify that corporations deal with complexity as a consequence of different corporate governance system. The empirical analysis examines the disclosure practices made by all corporations listed on São Paulo Stock Market between the period of December 31, 1991 until December 31, 2014 and several case studies allow the identification of threats, opportunities, strengths and weakness of the CSR and woman literature. This research is centered in Brazil that needs to increase transparency of the annual report, because in the Corruption Perceptions Index (CPI) published by the Transparency International in the year of 2014 occupied the 69th place between 175 countries and in the year of 2014 get the 46th place between 133 countries. This show that CSR practices has moved from theory to reality and there is an evolution perceived by managers. The authors propose that stakeholders’ behaviour must be woman-oriented supported in the firm value conjoin with orientation of social responsibility information. In resume, the debate in which woman have figured certainly call for greater standards of disclosure but right now corporations have been converting into vehicle for social responsibility propaganda instead of the general trend proves that social responsibility web reporting truly affect the firm value

Impact of the deposit guarantee fund on finance and banking: evidence from Brazil

The global financial crises began and it demands the introduction of the social responsibility on the Deposit Guarantee Fund within the Society, in general, and within the deposit client of Financial Institutions, in particular. This research discusses the annual report of the Brazilian Deposit Guarantee Fund through the challenges of accounting and finance. The BDGF is a financial institution that enhanced the market confidence and stability on the deposit-insurance system. The nature of its functions demand constant regulation and supervision that provides a first line of defense against adversely affect confidence on the Brazilian financial and banking market

Acute Suppuration of the Pancreatic Duct in a Patient with Tropical Pancreatitis

Background/Aim: Pancreatic sepsis secondary to infected necrosis, pseudocyst, or pancreatic abscess is a well-known clinical entity. Acute suppuration of the pancreatic duct (ASPD) in the setting of chronic calcific pancreatitis and pancreatic ductal obstruction with septicemia is a rare complication that is seldom reported. It is our aim to report a case of ASPD with Klebsiella ornithinolytica, in the absence of pancreatic abscess or infected necrosis. Case Report: A 46-year-old Asian-Indian man with chronic tropical pancreatitis who was admitted with recurrent epigastric pain that rapidly evolved into septic shock. A CT scan of abdomen revealed a dilated pancreatic duct with a large calculus. Broad-spectrum antibiotics, vasopressors and activated recombinant protein C were initiated. Emergency ERCP showed the papilla of Vater spontaneously expelling pus. Probing and stenting was instantly performed until pus drainage ceased. Repeat CT scan confirmed the absence of pancreatic necrosis or fluid collection, and decreasing ductal dilatation. Dramatic clinical improvement was observed within 36 hours after intervention. Blood cultures grew Klebsiella ornithinolytica. The patient completed his antibiotic course and was discharged. Conclusion: ASPD without pancreatic abscess or infected necrosis is an exceptional clinical entity that should be included in the differential diagnosis of pancreatic sepsis. A chronically diseased pancreas and diabetes may have predisposed to the uncommon pathogen. The presence of intraductal pancreatic stones obstructing outflow played a major role in promoting bacterial growth, suppuration and septicemia. Immediate drainage of the pancreatic duct with endoscopic intervention is critical and mandatory