Encore! Fall Concert

Center for the Performing Arts Friday Evening November 14, 2003 8:00p.m

Características de país e corporativas melhoram a divulgação ambiental, social e de governança? Evidências do Brasil e Alemanha

This research analyzed the country and corporate characteristics influencing companies’ environmental, social, and governance (ESG) disclosure in Brazil and Germany. The methodology is descriptive, quantitative, and documentary, analyzing the period from 2010 to 2019 of Brazilian companies from Brasil, Bolsa e Balcão (B3) and German companies from the Frankfurt Stock Exchange. Regarding the analyzed country characteristics (carbon emissions and GDP), it was evidenced that carbon emissions positively influence the ESG disclosure of Brazilian companies and negatively in the scenario of German companies. GDP showed a negative relationship with the ESG disclosure of Brazilian companies. The corporate variables: market to book, liquidity, and financial leverage, were negatively related to the ESG disclosure of companies in Brazil and Germany. Business risk showed a positive relationship with the ESG disclosure of companies in Germany. These results reveal that different countries and corporate characteristics have implications for the ESG disclosure of Brazilian and German companies. This research helps companies by highlighting which country and corporate characteristics tend to improve ESG disclosure. It aims to promote greater discussions in the literature about factors little explored in studies that tend to improve environmental, social, and governance actions and benefit companies, the environment, and society. Furthermore, it adds knowledge to the literature on the impacts of country and corporate characteristics on the environmental, social, and governance disclosure of companies in developing (Brazil) and developed (Germany) countries.Esta pesquisa buscou analisar as características de país e corporativas que influenciam a divulgação ambiental, social e de governança (ESG) de empresas do Brasil e Alemanha. A metodologia caracteriza-se como descritiva, quantitativa e documental, com a análise do período de 2010 a 2019, de empresas brasileiras da Brasil, Bolsa e Balcão (B3) e alemãs pertencentes a Bolsa de Valores de Frankfurt. Em relação às características de país analisadas (emissões de carbono e PIB), evidenciou-se que as emissões de carbono influenciam positivamente a divulgação ESG de empresas brasileiras e negativamente no cenário de empresas da Alemanha. O PIB apresentou relação negativa com a divulgação ESG das empresas brasileiras. As variáveis corporativas: market to book, liquidez e alavancagem financeira se relacionaram negativamente com a divulgação ESG de empresas do Brasil e Alemanha. O risco do negócio apresentou relação positiva com a divulgação ESG de empresas da Alemanha. Estes resultados revelam que diferentes características de país e corporativas apresentam implicações na divulgação ESG de empresas brasileiras e alemãs. Esta pesquisa contribui para as empresas ao evidenciar quais características de país e corporativas tendem a melhorar a divulgação ESG. Visa promover na literatura maiores discussões a respeito de fatores pouco explorados nos estudos e que tendem a melhorar as ações ambientais, sociais e de governança e, consequentemente, beneficiar as empresas, o meio ambiente e a sociedade. Ademais, adiciona conhecimento à literatura sobre os impactos das características do país e corporativas na divulgação ambiental, social e de governança de empresas de países em desenvolvimento (Brasil) e desenvolvidos (Alemanha)

Senior Recital:Christy Bookwalter, Soprano

Kemp Recital Hall Saturday Evening March 25, 2000 7:00p.m

Junior Recital:Julie Fallon, Mezzo-Soprano Shawn Degenhart, Piano

Kemp Recital Hall Friday Evening October 8, 1999 6:00 P.M

Carriership of a defective tenascin-X gene in steroid 21-hydroxylase deficiency patients: TNXB -TNXA hybrids in apparent large-scale gene conversions

Steroid 21-hydroxylase deficiency is caused by a defect in the CYP21A2 gene. CYP21A2, the adjacent complement C4 gene and parts of the flanking genes RP1 and TNXB constitute a tandemly duplicated arrangement in the central (class III) region of the major histocompatibility complex. The typical number of repeats of the CYP21/C4 region is two, with one repeat carrying CYP21A2 and the other carrying the highly homologous pseudogene CYP21A1P. By comparison with this standard, three categories of CYP21A2 defects have traditionally been distinguished: CYP21A2 deletions, large-scale gene conversions of CYP21A2 into a structure similar to CYP21A1P, and smaller mutations in CYP21A2 (also derived from CYP21A1P, by means of small-scale gene conversions). The genetic mechanisms suggested by these designations have originally been inferred from the layout of the haplotypes involved and were later confirmed by observation of deletions and small mutations, but not large-scale conversions, as de novo events. Apparent large-scale conversions account for the defect in 9 out of 77 chromosomes in our patient group. We here demonstrate that 4 out of these 9 'conversions' extend into the flanking TNXB gene, which encodes tenascin-X. This implies that approximately 1 in every 10 steroid 21-hydroxylase deficiency patients is a carrier of tenascin-X deficiency, which is associated with a recessive form of the Ehlers-Danlos syndrome. Currently available data on the structure of 'deletion' and 'large-scale conversion' chromosomes strongly suggests that both are the result of the same mechanism, namely unequal meiotic crossover. Since it is unlikely that the term 'large-scale gene conversion' describes a mechanism that actually occurs between the CYP21A2 and CYP21A1P genes, we propose the discontinuation of that terminology

Schuldenkrise der Euro-Peripherieländer: Wie sollte die Restrukturierung der Schulden geregelt werden?

Die Schuldenkrise hat die Euro-Peripherieländer erfasst. Strittig ist, ob es sich um eine Liquiditäts- oder um eine Insolvenzkrise handelt. Verfehlen die von der Politik beschlossenen und weiter geplanten Lösungen das Problem

Motivações, habilidades e competências do Controller na percepção de alunos que cursam pós-graduação em Controladoria

This study aimed to analyze the motivations, abilities and competences of the controller in the perception of students who study post-graduation in controller. A descriptive survey and a quantitative approach were carried out. The population of this study was defined by accessibility and comprised the Higher Education Institutions of Santa Catarina that have a post-graduate degree in Controllership, that is, 278 students. The sample of the study was composed of 58 students who answered the questionnaire duly. To analyze the data, the statistical method of canonical correlation was used by statistical software StatGraphics®. The results of the study indicated that the greater the prospect of a salary increase, the greater the broad and critical view of operations and the ability to implement new ideas and projects, and the lower the responsibility for knowledge of finance, general accounting, costs, skills Leadership and teamwork, and proactivity. However, the lower the prospect of career advancement and job satisfaction, the greater the critical and broad vision of operations and the ability to implement new ideas and projects, and the smaller the responsibilities for financial literacy, general accounting, cost, Leadership skills and teamwork and proactivity.Este estudo objetivou analisar as motivações, habilidades e competências do controller na percepção de alunos que cursam pós-graduação em controladoria. Realizou-se uma pesquisa descritiva, de levantamento e com abordagem quantitativa. A população deste estudo foi definida por acessibilidade e compreendeu as Instituições de Ensino Superior de Santa Catarina que possuem pós-graduação em Controladoria, ou seja, 278 alunos. Já a amostra do estudo foi composta por 58 alunos que responderam devidamente ao questionário. Para analisar os dados, utilizou-se o método estatístico de correlação canônica por meio do software estatístico StatGraphics®. Os resultados do estudo indicaram que quanto maior for a perspectiva de aumento salarial, maior será a visão ampla e crítica das operações e a capacidade de implementar novas ideias e projetos e menor será a responsabilidade por conhecimentos de finanças, contabilidade geral, de custos, habilidades de liderança e trabalho em equipe e, proatividade. Contudo, quanto menor for a perspectiva de melhorias na carreira e a satisfação profissional, maior será a visão ampla e crítica das operações e capacidade para implantação de novas ideias e projetos e menores serão as responsabilidades por conhecimentos de finanças, contabilidade geral, de custos, habilidades de liderança e trabalho em equipe e proatividade