Determinants of complicance with mandatory disclosure: research evidence

This study analyses research evidence on the determinants of compliance with mandatory disclosure requirements, classified in four main areas: business characteristics, country characteristics, enforcement and corporate governance. The literature concerning the compliance with mandatory disclosure requirements is a relatively recent field of research, when compared to the literature on voluntary disclosure. Given the well-known economic benefits of disclosure, it is of great interest to academics and practitioners to understand the incentives that explain the behaviour of firms in terms of compliance with disclosure requirements. This review provides several insights. First, although the business characteristics found in different studies as explanatory factors for the level of compliance are not always the same, there are four business characteristics that predominate as explanatory factors of the level of compliance with disclosure requirements: the firm’s size, the firm’s profitability, the type of auditor, and the level of internationalization. Second, the country characteristics and the enforcement have always proved to be relevant when analysing the level of compliance with mandatory disclosure requirements, independently of the approach used. Third, some corporate governance characteristics (including the nature of the board members and the type of ownership/control) begin to emerge as determinants of the level of compliance with mandatory disclosure. Overall, whereas research on the determinants of compliance with mandatory disclosure requirements provides relevant insights, it does not yet provide a sufficient accumulation of empirical evidence. Based on this, we develop suggestions for future research, highlighting the importance of analysing the role of corporate governance on the level of compliance with mandatory disclosure requirementsinfo:eu-repo/semantics/publishedVersio

Research in hospitality management and accounting: a research synthesis and analysis of current literature and future challenges

This study characterizes the results of social-scientific, behavioral science, and managerial/accounting research on current management and accounting matters in the hotel industry published in the most prestigious scientific hospitality journals and identifies avenues for future research. Based on an analysis of a set of 55 articles published in the journals that make up the SCImago Journal and Coutry Rank, published between 2005 and 2015, it is concluded that there is a lack of research in the financial accounting group; additional research is required for the small hotel category, and it is the important to use comparative studies that are better able to capture the characteristics of the hospitality industry. Additionally, most of the empirical studies analyzed come from European countries and statistical methods are extensively used in all topic areas. Finally, some gaps are identified in the literature and indicated future research priorities.info:eu-repo/semantics/publishedVersio

Internationalization of board members and compliance with mandatory disclosure: Empirical study of IFRS 3 (business combinations) in Brazil

The determinants tested in the mandatory disclosure are usually about business and cultural factors. However, the board members have a strong power of decision on the information disclosed, so it is natural that the characteristics of board members can influence the fulfillment of disclosure. This study analyses the level of compliance with IFRS 3 and examines whether it is influenced by the level of internationalization of board members. Our results indicate a moderate level of compliance, which is greater the greater the weight of foreign board members and the weight of board members with training abroad.info:eu-repo/semantics/publishedVersio

Cross-cutting computational strategies to genome-scale modelling

Book of abstracts of the Meeting of the Institute for Biotechnology and Bioengineering, 2, Braga, Portugal, 2010Hereby, the aim is to present some of our research efforts towards the reconstruction of genome-scale models. Namely, we focus on the development of cross-cutting computational strategies for the integration and validation of heterogeneous data in support to traditional manual curation and, describe application scenarios on the model organism E. coli. We address the systematic comparison of database contents and the harvest and extraction of contents from scientific literature. Aiming to help researchers assess the gains and losses to be accounted for in biological repositories and thus, choose the most content-bearing repositories for each particular integration problem/domain, we have implemented a Webalike report tool [1]. This tool analyses the contents of well-known repositories under userspecified integration scenarios considering the coverage of main biological entities (genes, proteins and compounds) and the evaluation of standard nomenclatures, common names and repository cross-links as elements of integration. Also, acknowledging that most biological data still lays on scientific literature and requires extensive and time-consuming manual curation, we have been developing literature screening and processing tools [2]. The goal is to systematise the search of relevant literature based on user-specified keywords and the extraction of relevant information by applying statistical approaches that exploit simple pattern matching, machine learning and ontological enrichment. Considering the wide scope of current applications that can benefit from the analysis of large amounts of data, all our tools are publicly available through our group’s Web pages (http://biopseg.deb.uminho.pt)

Determinants of the classification of the share of profit or loss of equity investments

This paper examines the determinants of European Union companies’ classification choices of profit or loss of associates and joint ventures accounted for using the equity method within or outside the operating income. Based on a sample of 242 firms from 20 European countries that apply IFRS, we found that firms from Anglo-Saxon and Nordic countries are significantly more likely to choose to classify this share of profit or loss as operating income than their counterparts. In addition, we found that companies presenting a positive amount in the line item pertaining to the share of the profit or loss, companies with higher leverage, with higher annual change in revenues and companies audited by Big 4 audit firms are more likely to classify the share of profit or loss as operating income.info:eu-repo/semantics/acceptedVersio

O uso de mapas conceituais para avaliar a mudança conceitual de alunos do ensino médio sobre o tema corrente elétrica: um estudo de caso

Os objetivos deste trabalho foram elaborar uma seqüência de ensino sobre o tema corrente elétrica e usar mapas conceituais (MCs) para avaliar a mudança de complexidade do aspecto cognitivo de quatro alunos do ensino médio de uma escola pública estadual, que participaram do programa de Pré-Iniciação Científica (PIC) da Pró-Reitoria de Pesquisa da Universidade de São Paulo. Durante cinco meses, os estudantes realizaram atividades na universidade, como pesquisas do tema em fontes bibliográficas, elaboraram seminários sobre a temática, tiveram quinze aulas teóricas e cinco experimentais sobre eletricidade. A análise dos resultados revelou que os alunos, após as seqüências de ensino, foram capazes de construir proposições significativas baseadas nos conceitos abordados nas aulas e pelos mapas foi possível verificar uma mudança significativa dos alunos em relação ao tema corrente elétrica.The purposes of this work were to elaborate a teaching sequence on the theme “electric currents” and employ concept maps (CMs) to assess the variation in cognitive complexity of four students from a secondary public school, who participated in the Pre-Undergraduate Research Program (PIC – Pré-Iniciação Científica) of the University of São Paulo Research Pro-Rectory. For the period of five months, these students took part in activities conducted at the college facilities, such as bibliographical research, elaboration of seminars on the theme and they also attended fifteen theoretical lectures and five experimental classes on electricity. Analysis of the results revealed that, following the teaching sequence, the students were able to formulate meaningful propositions based on the concepts approached in class and through the maps; it was possible to verify a significant improvement in the students’ knowledge of the theme “electric current”

Effects of public participation in urban planning: the case of Nablus city

Due to water scarcity, it is important to organize and regulate water resources utilization to satisfy the conflicting water demands and needs. This paper aims to describe a comprehensive methodology for managing the water sector of a defined urbanized region, using the robust capabilities of a Geographic Information System (GIS). The proposed methodology is based on finding alternatives to cover the gap between recent supplies and future demands. Nablus which is a main governorate located in the north of West Bank, Palestine, was selected as case study because this area is classified as arid to semi-arid area. In fact, GIS integrates hardware, software, and data for capturing, managing, analyzing, and displaying all forms of geographic information. The resulted plan of Nablus represents an example of the proposed methodology implementation and a valid framework for the elaboration of a water master plan