Modelo preditivo para a mudança do auditor : o caso português

Comunicação apresentada no 15º Congresso Internacional de Contabilidade e Auditoria, realizado em Coimbra de 11-12 de junho de 2015O presente artigo tem como objetivo estabelecer um modelo preditivo (no âmbito do contexto português), para determinar quais as variáveis que determinam a empresa auditada a mudar de auditor, baseando-se nas reservas expressas pelos auditores e na análise financeira das empresas, sendo que quanto mais reservas e quanto pior os rácios maior é a tendência para a mudança do auditor, aplicado ao contexto português

Explorando las interfaces comunicación-educación: el método Makárenko y los talleres de comunicación de los centros juveniles de la ciudad de Santos (Brasil)

La obra del pedagogo ucraniano Antón Makárenko (1888-1939) es una referencia importante en el estudio de la organización de la escuela como un entorno colectivo. Mediante la transformación de jóvenes infractores en ciudadanos capaces de dirigir la sociedad y sus propias vidas, Makárenko probó que el trabajo colaborativo es capaz de moldear seres humanos solidarios y con responsabilidad social. Este artículo propone una reflexión sobre la perspectiva del autor, desde las actuales prácticas e interfaces comunicación-educación con jóvenes brasileños que conviven con la violencia, las drogas y la pobreza en la ciudad de Santos (São Paulo, Brasil)

A concentração da atividade dos auditores e a opinião do auditor

Comunicação apresentada nas XXIV Jornadas Luso-Espanholas de Gestão Científica, 6 a 8 de fevereiro, 2014, Leiria, Portugal.A presente investigação incide sobre o tipo de opinião do auditor veiculada no relatório de auditoria como indutor à ocorrência de mudança de auditor, por parte da empresa auditada, a qual tem sido documentada por vários autores através de diferentes estudos. Após a realização de um estudo empírico abrangendo sete anos a um conjunto de entidades com valores admitidos à negociação assistiu-se à concentração da atividade de auditoria nas empresas Big Four, em contraste, com as SROC e ROC. O maior número de reservas ocorre em ano de eleições legislativas e é relativo ao capital próprio e ativo, em oposição, ao ano que antecede esse tipo de eleições. Procedeu-se a uma análise de clusters, de que resultaram, sempre, dois grupos, independentemente das variáveis consideradas.Abstract:This research focuses on the type of auditor's opinion conveyed in the audit report as an inductor to the occurrence of a change of auditor, by the audited company, which has been documented by several authors through different studies. After conducting an empirical study covering seven years a set of entities with securities admitted the negotiation and there was a concentration of audit activity in the Big Four firms, in contrast with the ROC and SROC. The largest number of reserves occurs in the year of elections and is relative to equity and assets, as opposed to the year preceding such election. The authors conducted a cluster analysis, which resulted, always two groups, regardless of the variables considered

Cysteine oxidation targets peroxiredoxins 1 and 2 for exosomal release through a novel mechanism of redox-dependent secretion

Non-classical protein secretion is of major importance as a number of cytokines and inflammatory mediators are secreted via this route. Current evidence indicates that there are several mechanistically distinct methods of non-classical secretion. We have recently shown that peroxiredoxin (Prdx) 1 and Prdx2 are released by various cells upon exposure to inflammatory stimuli such as LPS or TNF-α. The released Prdx then acts to induce production of inflammatory cytokines. However, Prdx1 and 2 do not have signal peptides and therefore must be secreted by alternative mechanisms as has been postulated for the inflammatory mediators IL-1β and HMGB1. We show here that circulating Prdx1 and 2 are present exclusively as disulphide-linked homodimers. Inflammatory stimuli also induce in vitro release of Prdx1 and 2 as disulfide-linked homodimers. Mutation of cysteines Cys51 or Cys172 (but not Cys70) in Prdx2, and Cys52 or Cys173 (but not Cys71 or Cys83) in Prdx1 prevented dimer formation and this was associated with inhibition of their TNF-α-induced release. Thus, the presence and oxidation of key cysteine residues in these proteins are a prerequisite for their secretion in response to TNF-α and this release can be induced with an oxidant. In contrast, the secretion of the nuclear-associated danger signal HMGB1 is independent of cysteine oxidation, as shown by experiments with a cysteine-free HMGB1 mutant. Release of Prdx1 and 2 is not prevented by inhibitors of the classical secretory pathway; instead, both Prdx1 and 2 are released in exosomes from both HEK cells and monocytic cells. Serum Prdx1 and 2 are also associated with the exosomes. These results describe a novel pathway of protein secretion mediated by cysteine oxidation that underlines the importance of redox-dependent signalling mechanisms in inflammation

Synergistic Ca2+ and Cu2+ requirements of the FGF1-S100A13 interaction measured by quartz crystal microbalance: An initial step in amlexanox-reversible non-classical release of FGF1

It is known that fibroblast growth factor-1 (FGF1) lacking a conventional signal peptide sequence shows non-classical release independent of the endoplasmic reticulum-Golgi system. Recent studies reveal that FGF1 is co-released with S100A13, a Ca2+-binding protein that acts as an extracellular cargo molecule. Although both FGF1 and S100A13 are Cu2+-binding proteins, the role of Cu2+, as well as that of Ca2+, in non-classical release, remains to be clarified. In the present study we examined the requirements of both metal ions for the interaction between these two proteins. The addition of Ca2+ significantly increased the ka value, while decreasing the KD value, for the interaction between Strep-tagII-S100A13 and GST-FGF1; both values were obtained by use of a quartz crystal microbalance, a real-time mass-measuring device. The EC50 of Ca2+ to enhance the interaction was 10.11 μM. Although the addition of Cu2+ alone had no effect, it caused a marked potentiation of the Ca2+-enhanced interaction. The EC50 of Cu2+ for the potentiation was 50.45 nM. On the other hand, the EC50 of Ca2+ and the KD values were decreased from 11.69 to 2.07 μM and 0.75 to 0.38 × 10?7 M, respectively, by the addition of 200 nM Cu2+. The Cu2+-induced potentiation of this interaction was abolished by amlexanox, which inhibits non-classical release of FGF1. All of these findings suggest that synergistic effects of Ca2+ and Cu2+ play a key role in the interaction between FGF1 and S100A13, which is the initial step in non-classical release of FGF1

Lymphatic density and metastatic spread in human malignant melanoma

Lymphatic density and metastatic spread in human malignant melanoma. Malignant melanoma (MM), the most common cause of skin cancer deaths, metastasises to regional lymph nodes. In animal models of other cancers, lymphatic growth is associated with metastasis. To assess if lymphatic density (LD) was increased in human MM, and its association with metastasis, we measured LD inside and around archival MM samples (MM, n = 21), and compared them with normal dermis (n = 11), basal cell carcinoma (BCC, n = 6) and Merkel cell carcinoma (MCC), a skin tumour thought to metastasise through a vascular route (MCC, n = 6). Lymphatic capillary density (mm(-2)), as determined by immunohistochemical staining with the lymphatic specific marker LYVE-1, was significantly increased around MM (10.0+/-2.5 mm(-2)) compared with normal dermis (2.4+/-0.9 mm(-2)), BCC (3.0+/-0.9 mm(-2)) and MCC (2.4+/-1.4 mm(-2)) (P<0.0001). There was a small decrease in LD inside MM (1.1+/-0.7 mm(-2)) compared with normal dermis, but a highly significant decrease in BCC (0.14+/-0.13) and MCC (0.12+/-2.4) (P<0.01 Kruskal-Wallis). Astonishingly, LD discriminated between melanomas that subsequently metastasised (12.8+/-1.6 mm(-2)) and those that did not (5.4+/-1.1 mm(-2), P<0.01, Mann-Whitney). Lymphatic invasion by tumour cells was seen mainly in MM that metastasised (70% compared with 12% not metastasising, P<0.05 Fisher's Exact test). The results show that LD was increased around MMs, and that LD and tumour cell invasion of lymphatics may help to predict metastasis. To this end, a prognostic index was calculated using LD, lymphatic invasion and thickness that clearly discriminated metastatic from nonmetastatic tumours

Gene expression profiles in rat mesenteric lymph nodes upon supplementation with Conjugated Linoleic Acid during gestation and suckling

Background Diet plays a role on the development of the immune system, and polyunsaturated fatty acids can modulate the expression of a variety of genes. Human milk contains conjugated linoleic acid (CLA), a fatty acid that seems to contribute to immune development. Indeed, recent studies carried out in our group in suckling animals have shown that the immune function is enhanced after feeding them with an 80:20 isomer mix composed of c9,t11 and t10,c12 CLA. However, little work has been done on the effects of CLA on gene expression, and even less regarding immune system development in early life. Results The expression profile of mesenteric lymph nodes from animals supplemented with CLA during gestation and suckling through dam's milk (Group A) or by oral gavage (Group B), supplemented just during suckling (Group C) and control animals (Group D) was determined with the aid of the specific GeneChip® Rat Genome 230 2.0 (Affymettrix). Bioinformatics analyses were performed using the GeneSpring GX software package v10.0.2 and lead to the identification of 89 genes differentially expressed in all three dietary approaches. Generation of a biological association network evidenced several genes, such as connective tissue growth factor (Ctgf), tissue inhibitor of metalloproteinase 1 (Timp1), galanin (Gal), synaptotagmin 1 (Syt1), growth factor receptor bound protein 2 (Grb2), actin gamma 2 (Actg2) and smooth muscle alpha actin (Acta2), as highly interconnected nodes of the resulting network. Gene underexpression was confirmed by Real-Time RT-PCR. Conclusions Ctgf, Timp1, Gal and Syt1, among others, are genes modulated by CLA supplementation that may have a role on mucosal immune responses in early life