Importância do auditor para a continuidade das empresas - setor do calçado

Esta versão contém as críticas e sugestões dos elementos do júriO pressuposto de continuidade tem ganho cada vez mais importância nos dias de hoje, devido aos escândalos, tanto internacionais como nacionais, que ocorreram nos últimos anos, como por exemplo, nas entidades Xerox, Enron, Worldcom e BES. Os escândalos levaram a pôr em causa o trabalho do Revisor Oficial de Contas (ROC) bem como a sua independência. A crise financeira que afetou Portugal, levou a que diversas empresas, nomeadamente, as que pertenciam ao setor do calçado, encerrassem a sua atividade. Desde então, o nosso país tem vindo a apresentar taxas de crescimento positivas relativamente ao mesmo setor. A presente dissertação tem como objetivo verificar qual a importância que o auditor tem quando emite uma opinião sobre a continuidade, na ótica dos administradores/gerentes e dos auditores, em específico, nas empresas que pertencem ao setor do calçado situadas no distrito de Aveiro. Assim, após a realização de uma pesquisa bibliográfica relacionada com os temas Auditoria, Continuidade e o Setor de Calçado em Portugal, foram realizados dois questionários, um destinado às empresas do Setor do Calçado (com ou sem ROC), situadas no distrito de Aveiro e, outro, destinado aos Auditores Externos (ROC e não ROC). Os questionários ocorreram entre os dias 06 de junho de 2020 e 15 de agosto de 2020. Após a obtenção das respostas aos questionários e análise dos dados, foi possível concluir que o trabalho do auditor tem uma grande importância nas entidades do setor do calçado, uma vez que a sua opinião tem influência perante os utilizadores das demonstrações financeiras. A grande maioria das empresas de calçado afirma que o trabalho do auditor pode ser uma mais-valia para as empresas. E, ambos os inquiridos acreditam que o órgão de gestão tem medo de informar quando existe incerteza material quanto à continuidade das empresas.Nowadays, the going concern assumption has become more and more relevant because of the international and national scandals that occurred in the last years, for example, Xerox, Eron, Worldcom and BES’s entities. These scandals have called into question the work of the Statutory Auditors (SA) as well as its independence. The financial crisis that affected Portugal led to several companies, namely those belonging to the Footwear Sector, to close their activity. Since this, our country has been showing positive growth rates in what concerns the Footwear Sector. This dissertation aims to verify how important the auditor is, in the perspective of administrators/ managers and the auditors, when giving an opinion about the going concern, in specific, the companies belonging to the Footwear Sector located in the Aveiro district. So, after executing a bibliographic research related to the topics of Audit, Going Concern and Footwear in Portugal, two questionnaires were made, one for the Footwear Sector Companies (with and without SA) located in the Aveiro district and another for External Auditors (SA and non-SA). The questionnaires were made available between 6th June 2020 and 15th August 2020. After obtaining the answers to the questionnaires and analysing the data, it was possible to conclude that the work of auditors plays an important role in the Footwear Sector entities, once their opinion has an influence on financial statements users. Most Footwear Sector entities consider that the auditor’s work can be an asset to companies and both respondents believe that managements are afraid of informing when there is material uncertainty about the going concern of companies

The history of attention deficit hyperactivity disorder

The contemporary concept of attention deficit hyperactivity disorder (ADHD) as defined in the DSM-IV-TR (American Psychiatric Association 2000) is relatively new. Excessive hyperactive, inattentive, and impulsive children have been described in the literature since the nineteenth century. Some of the early depictions and etiological theories of hyperactivity were similar to current descriptions of ADHD. Detailed studies of the behavior of hyperactive children and increasing knowledge of brain function have changed the concepts of the fundamental behavioral and neuropathological deficits underlying the disorder. This article presents an overview of the conceptual history of modern-day ADHD

Intelligent Safety and Driver Assistance Systems for Heavy Duty Trucks

Preface: The number of commercial vehicles (trucks) on the U.S. Highways will continue to growth by an average annual ra!e of approximately 10% over the next 3 to 5 years. Along with the predicted increased movement of goods due to the ecommerce revolution, accidents (and death rates) involving commercial trucks are on the rise. In the following, we will investigate the future of Intelligent Safety and Driver Assistance Systems, designed to increase the overall safety of commercial vehicles, in the wake of augmented national and government interest in these technologies. We will concentrate on vehicle-based rather than infrastructure- based technologies. Due to the large number of different systems under development, we have to restrict our investigation. Therefore, we will intentionally disregard all kinds of Vision Enhancement systems (like Night Vision) as well as all infrastructure-assisted approaches including GPS-based technologies

Thermodynamical modeling of ferroelectric polycrystalline material behavior

A fully three-dimensional, thermodynamically consistent model for the behavior of polycrystalline ferroelectric ceramics, such as PZT or Barium Titanate is presented. In an internal variable framework, the internal state of the material is described by two microscopically motivated internal state variables. The first one is a second-order texture tensor, indicating the orientation of axes of the crystal unit cells. The second is vector-valued and describes the macroscopic polarization state. Similar to rate-independent plasticity theory for small deformations, strains and electric displacements are decomposed into reversible and irreversible parts. For the reversible part, a linear piezoelectric constitutive law is assumed. For the irreversible part, driving forces and evolution laws are established. Saturation and electro-mechanical coupling during irreversible processes are governed by energy barrier functions introduced in the electric enthalpy function. The model parameters are fitted to experimental hysteresis data. Illustrative examples demonstrate the models capabilities