Self-employment in Brazil and its determinants: a spatial analysis

In this paper, we intend to identify some factors underlying the different rates of participation of self-employed workers in Brazilian municipalities. In contrast with previous analysis, our study is sensitive to the spatial dimension of self-employment in Brazil. Relying on geo-referenced data from areal units, our approach avoids the restrictive assumptions of independence between area effects. Two different approaches to spatial analysis are exploited, Exploratory Spatial Data Analysis (ESDA) and Spatial Econometrics. We show that substantial geographical heterogeneity in rates of self-employment exists within Brazil. The results point to the presence of clusters of municipalities with similar rates of participation of self-employment in the economy. The fitting of a spatial lag model to the data demonstrates that significant part of variation in self-employment is explained by spatial dependence. In addition, the municipality's degree of urbanization, rate of employment in the secondary sector as well as GDP per capita among others, indeed influences its rate of self-employment. We conclude that spatial analysis can provide useful insights in analyzing self-employment in Brazil.Brazil; self-employment

Diagnóstico inicial sobre leitura nos anos finais do ensino fundamental

Anais do II Seminário Seminário Estadual PIBID do Paraná: tecendo saberes / organizado por Dulcyene Maria Ribeiro e Catarina Costa Fernandes — Foz do Iguaçu: Unioeste; Unila, 2014O Subprojeto Interdisciplinar Letras Espanhol/Letras Português, integrante do Programa Institucional de Bolsa de Iniciação à Docência (PIBID), da Universidade Estadual do Norte do Paraná, coordenado pelas Professoras Nerynei Meira Carneiro Bellini e Patrícia Cristina de Oliveira Duarte, visa propiciar uma ampliação dos saberes construídos na formação inicial em Letras e uma prática pedagógica, nas salas de aula da educação básica, pautada pela diversidade cultural, literária e linguístic

FINANCIAL STATEMENTS UNDERSTANDABILITY BASED AN EXPLANATORY NOTES

The present article is the result of the observation, analyses and personal conclusionsover the development of the IFRS at global level, their impact over the national and internationalcompanies all over the world and, nevertheless, the informational inputs from the FinancialStatements which must be defined by the level of their transparency, relevance and comparability.The authors’ intention through this article was to define the transparency of the FinancialStatements imposed by the General Framework, IFRS, IAS, IFRIC, SIC, guides of interpretation,case studies and conclusions. In which way the Financial Statements could be transparent andrelevant when 4 of the 5 components of the Financial Statements are flooded by numbers that haveno meaning for those with no specific skills and knowledge? The answer is given by IFAC throughthe Accounting Policies and Explaining Notes. It’s a matter of economic general knowledge andknow-how concerning the IFRS area of interest and also the skills of the accounting professionalsto turn the numbers into simple, comprehensive and relevant explanations, in such matter that, afterthe lecture of the financial statements, any user may make the best economic decisions.Accurate presentation, financial statements, financial position, performance, cash flows,accounting policies and explaining notes economic decisions

INTERNAL AUDIT AND CORPORATE GOVERNANCE, AN ADDED VALUE FOR ENTITIES’ MANAGEMENT

The audit service is setting itself the purpose of an historical preview in the area of theinternal audit and the Corporate Governance, having the goal of evaluating the past, present andthe future of an entity in achieving the target-objectives so vital today for the public and economicentities in Romania. Through its objectives, the internal audit helps the management through theinternal audit planning to discover the risk of business, the lacks of the internal control and theshortage of an inefficient management of the material, financial and human resources.internal audit, Corporate Governance, internal audit standards

Audit evidence – top argument for final audit opinion

The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences. Their quality depends upon the professional judgment concerning the audit technical standards, the accounting references and nevertheless upon the auditor’s ethics. This is one of the reasons for which the financial audit is one of the edges of economical research, highlighting the credibility of financial statements.audit evidence, documentation, quality characteristics, audit procedures, professional judgment.

Potential role of immunotherapy in advanced non-small-cell lung cancer

Immuno checkpoint inhibitors have ushered in a new era with respect to the treatment of advanced non-small-cell lung cancer. Many patients are not suitable for treatment with epidermal growth factor receptor tyrosine kinase inhibitors (eg, gefitinib, erlotinib, and afatinib) or with anaplastic lymphoma kinase inhibitors (eg, crizotinib and ceritinib). As a result, anti-PD- 1/PD-L1 and CTLA-4 inhibitors may play a novel role in the improvement of outcomes in a metastatic setting. The regulation of immune surveillance, immunoediting, and immunoescape mechanisms may play an interesting role in this regard either alone or in combination with current drugs. Here, we discuss advances in immunotherapy for the treatment of metastatic non-small-cell lung cancer as well as future perspectives within this framework.Pierre Fabr

Nanostructured Hybrid Materials Based On Reduced Graphene Oxide For Solar Energy Conversion

Research on carbon-based photocatalytic nanomaterials has been a field in continuous expansion in the last years. Graphene (or its derivatives) is currently one of the most studied materials due to its high surface area, photodegradation resistance, optical transparency and high charge mobility values. All of these excellent properties are highlighted for applications in various research areas. The incorporation of small amounts of reduced graphene oxide (RGO) sheets in semiconductors matrices is also a strategy widely used to improve the physicochemical properties, which cannot normally be achieved using conventional composites or pristine semiconductors. Most studies suggest that these two-dimensional (2D) materials can facilitate electron injection and assist the electron transport in semiconductors. In this context, this manuscript will present examples of graphene-based semiconductor nanocomposites obtained by our research group and their application in the photodegradation of methylene blue (MB), photocatalytic conversion of CO2 to hydrocarbon fuels and photocatalytic water splitting reaction. Our results show the positive effect of coupling the RGO sheets with semiconductors for photocatalysis.9923Conference on Physical Chemistry of Interfaces and Nanomaterials XVAUG 28-31, 2016San Diego, C