A qualidade de auditoria e a manipulação dos resultados nas empresas portuguesas cotadas e não cotadas

O presente estudo analisa se existe relação entre a manipulação de resultados e a qualidade da auditoria, baseado no estudo do comportamento dos accruals discricionários nas empresas portuguesas cotadas e não cotadas. A amostra é composta por 11 813 empresas para o período de 2013 a 2015. A literatura sugere que existe uma relação entre a qualidade da auditoria e a manipulação dos resultados, propondo que as empresas de auditoria Big4 apresentam níveis mais elevados de qualidade de auditoria, quando comparadas com as restantes empresas de auditoria, pelo que têm um impacto superior no constrangimento da manipulação dos resultados. A literatura sugere ainda que as empresas não cotadas apresentam uma prática de gestão de resultados mais pronunciada comparativamente às empresas cotadas. Na presente investigação, para o estudo das manipulações dos resultados, será usada a metodologia dos accruals discricionários, calculado segundo o modelo de Jones modificado (1995). Os resultados obtidos, em conformidade com a literatura existente, sugerem que as empresas não cotadas apresentam uma prática de manipulação de resultados mais pronunciada comparativamente às empresas cotadas. Os resultados sugerem ainda que, existe uma associação estatística significativa entre os accruals discricionários e a opinião de auditoria, induzindo a eficácia dos auditores, isto é, auditores de melhor qualidade, associados às empresas Big4, constrangem em maior grau as empresas na manipulação dos resultados.The present study examines if there is a relationship between the manipulation of results and the quality of the audit, based on the study of the behavior of discretionary accruals in Portuguese companies listed and non-listed companies. The sample is composed by 11 813 companies for the period 2013 to 2015. The literature suggests that there is a relationship between the quality of the audit and the manipulation of the results, suggesting that companies Big4 audit present higher levels of audit quality, when compared with other companies, by the audit which has a higher impact in the embarrassment of the manipulation of the results. The literature also suggests that non-listed companies present a management practice of results more pronounced compared to listed companies. In the present investigation, for the study of the manipulations of the results, the methodology will be used discretionary accruals, calculated according to the modified model of Jones (1995). The obtained results suggest that non-listed companies present a practice of manipulation of results more pronounced compared to listed companies. The results suggest that there is a statistically significant association between discretionary accruals and the audit opinion, inducing the efficiency of auditors, i.e., best quality auditors, associated with Big4 firms, constrain to a greater degree the companies in handling the results

O processo de expatriação nas empresas multinacionais de origem portuguesa

Relatório de Dissertação de investigação do Mestrado em Gestão Estratégica de Recursos HumanosEste estudo tem como título “o processo de expatriação nas empresas multinacionais de origem portuguesa”. E tem como objetivo geral: analisar o processo de expatriação nas empresas multinacionais de origem portuguesa. Quanto às opções metodológicas optou-se por uma abordagem metodológica qualitativa, recorrendo-se à metodologia de estudo de caso precisamente do tipo multicaso (realizado em duas empresas diferentes). Para técnica de recolha de dados recorreu-se à entrevista semiestruturada (inquérito por entrevista) e para técnica de tratamento de dados utilizou-se a análise de conteúdo. O presente estudo teve como objeto duas empresas multinacionais (Bravemind e Sonae Sierra). Serviram de fonte de informação ao longo deste estudo os responsáveis pela expatriação das empresas em análise. Os resultados das entrevistas evidenciaram que, de uma forma geral, é necessário que as empresas consigam fazer um bom processo de expatriação de modo que possam enviar os melhores colaboradores, com as melhores competências para os países onde se pretendem implementar/instalar. Para além disso, conclui-se que a gestão de recursos humanos assume um papel preponderante neste processo, desde a seleção do expatriado, sua preparação e sua formação, passando pela gestão das recompensas e demais ferramentas/processos necessários para um bom processo de expatriação. Importa referir que, os responsáveis de cada uma das empresas em estudo mostraram-se satisfeitos com as experiências que têm tido na organização essencialmente ao nível do desenvolvimento da organização no que concerne à expatriação e ao nível do crescimento cultural através das diferentes aprendizagens nesta experiência internacional.This study is entitled as “the expatriation process in Portuguese multinational´s companies”. His main goal is: analyse the expatriation process in Portuguese multinational’s companies. As for the methodological options, we opted for a qualitative approach, using a methodological study of the case, most precisely, a multicases type (done in two different companies). For the gathering of data, we resorted to a semi structured interview (inquiry by interview), and to analyse the data we turned to a contentment analysis. This study focused on two companies (Bravemind and Sonae Sierra). The expatriation manager of each company provided us all informations about this study. The results of the interviews showed that, in general, it is necessary for companies to be able to carry out a good expatriation process to send the best employees with the best skills to the countries where they are intended to be implemented. In addition, it is concluded that the management of human resources assumes a determinant role in this process, from the selection of the expatriate, its preparation and its formation, through the management of the rewards and utilities/processes needed for a good expatriation process. It should be noted that, the people in charge of each company under study were satisfied with the experience they have had in the organization, essentially in terms of the organization’s development regarding expatriation and the level of cultural growth through different learning in this international experience

Diversité de l’entomofaune terricole de la galerie forestière du Monastère Notre Dame de l’Assomption (RD Congo/Kinshasa)

To find out the diversity of ground-dwelling insects colonizing the forest of the Monastery of Our Lady of the Assumption and the effect of environmental factors on their structure, an exploratory study was conducted. To achieve this, Barber jars were used in addition to active capture by sight hunting. These were trapped from January to September 2021. A total of 1880 individuals were captured and 21 species were identified alongside one unidentified hemipteran species. After analysis, the Formicidae family was the most abundant in terms of individuals (43%) and the Scarabaeidae family in terms of species richness (23%). However, Student's t test confirmed that the season did not influence the abundance of insects. Also, the majority of the fauna surveyed was made up of large species, reflecting adaptation to the environment. Furthermore, the results of this study show that the four environmental parameters evaluated did not have significant effects on either species richness or abundance. Moreover, these results confirm that the intensification of anthropic activities in this forest could lead to a negative effect on the composition of the soil entomofauna of this environment. Keywords: ground-dwelling insects, forest gallery, environmental factors, anthropogenic activitiesPour connaître la diversité des insectes terricoles colonisant la galerie forestière du Monastère Notre Dame de l’Assomption et l’effet de facteurs environnementaux sur la structure de ces derniers, une étude exploratoire a été menée. Pour y parvenir, des pots Barber ont été utilisés à côté d’une capture active à la chasse à vue. Ceux-ci ont été piégés de janvier à septembre 2021. Au total, 1880 individus ont été capturés et 21 espèces ont été identifiées à côté d’une espèce d’hémiptères non identifiée. Après analyse, la famille des Formicidae se révèle la plus abondante en individus (soit 43%) et celle des Scarabaeidae en richesse spécifique (soit 23%). Cependant, le test de Student a confirmé que la saison n’a pas influencé les abondances d’insectes. Aussi, la grande partie de la faune recensée était constituée d’espèces de grande taille, traduisant une adaptation dans le milieu. Par ailleurs, les résultats de cette étude attestent que les quatre paramètres environnementaux évalués n’ont pas connus d’effets significatifs (p>0,05) tant sur la richesse spécifique que l’abondance. En outre, ces résultats confirment que l’intensification d’activités anthropiques dans cette galerie forestière pourrait conduire à un effet négatif sur la composition de l’entomofaune terricole de ce milieu.  Mots clés : insectes terricoles, galerie forestière, facteurs environnementaux, activités anthropiques &nbsp

Plants foraged by bees in the Luki Biosphere Reserve (DR Congo)

Melliferous plants are plant species from which bees collect substances (nectar, pollen and resin) to feed themselves and elaborate their various productions. In order to update the knowledge of the main species of plants visited by bees in the transition zone of the Luki Biosphere Reserve in DRC, we conducted an inventory during 4 years (2017, 2018, 2019 and 2021) at a rate of 4 trips per year and 2 trips per season. The inventory was carried out by eye within quadrants of 1100 m2 located in three habitats (savanna, forest and crop). The study showed the existence of a diversified flora made up of 35 foraged species, divided into 14 families. Among these, the most represented are Asteraceae (6 species), Fabaceae (5 species) and Rubiaceae (5 species). Moreover, bees were more attracted by white flowers (31.4%) followed by yellow flowers (20,0%)

Nose and throat complications associated with passive smoking among Congolese school children

Objective: To assess associations between nose-throat (NT) diseases and passive smoking prevalence among school children.Methods: A cross-sectional survey was carried out on a randomized multistage sample of 381 school children (50.9% males, aged 9.8 ± 3.5 years) from Kinshasa town. Parents and children were asked to fill in a questionnaire detailing their smoking habits. The NT symptoms and diseases were assessed by the survey NT specialist.Results: The prevalence of passive smoking was 38.6% (n=147). Residence in peripheral areas, catholic school system, elementary level, exposure of family to passive smoking ,history of NT surgery, medicines and menthol inhaling, headache, nasal pain, dysphagia, odynophagia, dysosmia, dysphonia, pharyngeal irritation, dry throat, snooze, , and chronic pharyngitis were more reported by passive smokers. After adjusting for confounding factors, passive smoking (OR=16.7 95%CI 3.3-83.3), catholic system(OR=2 95%CI 1.2-3.2), and elementary degree(OR=1.4 95%, CI 1.1-2.1) were identified as independent determinants of chronic pharyngitis.Conclusion: Parents should not smoke in the same room used by their children.Keywords: Passive smoking, children, nose, throat, chronic pharyngitisAfrican Health Sciences 2011; 11(3): 315 - 32

Etudes ethnobotanique et écologique des plantes d’hygiène intime féminine utilisées à Kinshasa (République Démocratique du Congo)

En Afrique, plus de 80% de la population recourent à la médecine traditionnelle en utilisant les espèces végétales pour résoudre le problème de santé primaire. Le but de ce travail a été d'identifier les plantes utilisées par des femmes à Kinshasa/République Démocratique du Congo, pour les soins intimes et de déterminer leurs caractéristiques écologiques. L'enquête ethnobotanique a concerné trois cents personnes comprenant cinquante huit herboristes, habitant Kinshasa. Trente sept espèces, regroupées en vingt deux familles botaniques, ont été identifiées comme plantes pour le soin de la région génitale. Les espèces de Rubiaceae étaient les plantes les plus citées. Au sujet de statut écologique, 32% d’espèces identifiées sont des microphanerophytes, 35% sont des espèces Afro-tropicales et 51% d’espèces sont de la savane. La feuille est la partie la plus utilisée (65%) et les raisons à caractère sanitaire expliquent 54% de cas d'utilisation des plantes tandis que les raisons à caractère érotique comptent pour 46%. Ces divers résultats laissent découvrir la richesse culturelle et traditionnelle que les plantes d’hygiène intime constituent. Elles peuvent servir de matériel pour la production des substances bioactives.Mots clés : Inventaire, plantes, région vaginale, santé primaire, erotique

Etudes Ethnobotanique Et Ecologique Des Plantes Utilisées Dans Le Traitement Des Maladies De Voies Respiratoires Dans La Commune De Mont-Ngafula A Kinshasa : Cas Des Quartiers Dallas Et Ngansele

L’étude ethnobotanique menée aux quartiers Ngansele et Dallas dans la commune de Mont-Ngafula, dans la ville Province de Kinshasa entre le mois d’octobre et novembre 2020 s’était fixée comme objectif de répertorier les espèces végétales utilisées principalement dans le traitement des maladies respiratoires. Une fiche d’enquête composée de deux parties, dont la première donne l’identifie de l’enquêté et la deuxième partie les informations sur la plante ; nous a permis d’interviewer les habitants de cette contrée. L’enquête a ciblé cent personnes de la population locale; dont 72 % de sexe féminin et 28% de sexe masculin, et que les mariés prédominent (56%), dont l’âge de l’ensemble des enquêtés varie de 15 à plus de 60 ans, avec un niveau d’étude majoritaire secondaire (42%), suivi du niveau universitaire (38%.  En, l’enquête a permis de recenser 53 espèces de plantes regroupées en 21 ordres ; les Fabaceae sont majoritaires, suivis des Lamiaceae, des Asteraceae etc. Les remèdes sont préparés essentiellement par décoction et sont administrées exclusivement par voie orale.Ces résultats peuvent constituer une base de données pour les recherches ultérieures dans l’émergence de nouvelles substances naturelles. Mots clés : Etude ethnobotanique, plantes médicinales, voies respiratoires, traitement, République Démocratique du Congo.Auteur correspondant: e-mail : [email protected]él: +243 82 322 41 53ABSTRACT The ethnobotanical study conducted in the Ngansele and Dallas neighborhoods in the commune of Mont-Ngafula, in the city of Kinshasa Province between the months of October and November 2020 had as its objective to list the plant species used mainly in the treatment of respiratory diseases. A survey form composed of two parts, the first of which gives the identification of the respondent and the second part gives information on the plant, allowed us to interview the inhabitants of this region. The survey targeted 100 people from the local population, 72% of whom were women and 28% men, and that the married predominate (56%), whose age of all respondents varies from 15 to over 60 years, with a level of study majority secondary (42%), followed by university (38%) etc.Thus, the survey has identified 53 species of plants grouped into 21 orders; the Fabaceae are in the majority, followed by the Lamiaceae, the Asteraceae, etc. The remedies are prepared essentially by decoction and are administered exclusively orally. These results can form a database for further research in the emergence of new natural substances

Stratégie de valorisation des espèces ressources des produits non ligneux de la savane des environs de Kinshasa: II. Enquête ethnobotanique (aspects médicinaux)

Valorisation Strategy of Resources Species of the Not Ligneous Products of Savanna of the Vicinity of Kinshasa: II. Ethnobotany Investigation (Medecinals Aspects). Investigation regarding the use of 49 medical species carried out on a sample of 460 plots in Kinshasa showed that 64% of the people surveyed knew at least one medecinal receipt for one the investigated species. Aframomum alboviolaceum, Alchornea cordifolia, Bridelia atroviridis, Hymenocardia acida, Morinda longiflora and Newbouldia laevis are the most quoted. Alimentary and pulmonary systems diseases are mainly treated. The exploitation of leaves and roots in vicinity of Kinshasa accentuate the degradation of savanna ecosystems