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

Angiotensin-(1-7) Receptor Mas in Hemodynamic and Thermoregulatory Dysfunction After High-Level Spinal Cord Injury in Mice: A Pilot Study

Spinal cord injury (SCI) above mid-thoracic levels leads to autonomic dysfunction affecting both the cardiovascular system and thermoregulation. The renin-angiotensin system (RAS) which is a potent regulator of blood pressure, including its novel beneficial arm with the receptor Mas could be an interesting target in post-SCI hemodynamics. To test the hypothesis that hemodynamics, activity and diurnal patterns of those are more affected in the Mas deficient mice post-SCI we used a mouse model of SCI with complete transection of spinal cord at thoracic level 4 (T4-Tx) and performed telemetric monitoring of blood pressure (BP) and heart rate (HR). Our data revealed that hypothermia deteriorated physiological BP and HR control. Preserving normothermia by keeping mice at 30°C prevented severe hypotension and bradycardia post-SCI. Moreover, it facilitated rapid return of diurnal regulation of BP, HR and activity in wild type (WT) mice. In contrast, although Mas deficient mice had comparable reacquisition of diurnal HR rhythm, they showed delayed recovery of diurnal rhythmicity in BP and significantly lower nocturnal activity. Exposing mice with T4-Tx (kept in temperature-controlled cages) to 23°C room temperature for one hour at different time-points post-SCI, demonstrated their inability to maintain core body temperature, Mas deficient mice being significantly more impaired than WT littermates. We conclude that Mas deficient mice were more resistant to acute hypotension, delayed nocturnal recovery, lower activity and more severely impaired thermoregulation. The ambient temperature had significant effect on hemodynamics and, thus it should be taken into account when assessing cardiovascular parameters post-SCI in mice

Chronic Overexpression of Bradykinin in Kidney Causes Polyuria and Cardiac Hypertrophy

Acute intra-renal infusion of bradykinin increases diuresis and natriuresis via inhibition of vasopressin activity. However, the consequences of chronically increased bradykinin in the kidneys have not yet been studied. A new transgenic animal model producing an excess of bradykinin by proximal tubular cells (KapBK rats) was generated and submitted to different salt containing diets to analyze changes in blood pressure and other cardiovascular parameters, urine excretion, and composition, as well as levels and expression of renin-angiotensin system components. Despite that KapBK rats excrete more urine and sodium, they have similar blood pressure as controls with the exception of a small increase in systolic blood pressure (SBP). However, they present decreased renal artery blood flow, increased intrarenal expression of angiotensinogen, and decreased mRNA expression of vasopressin V1A receptor (AVPR1A), suggesting a mechanism for the previously described reduction of renal vasopressin sensitivity by bradykinin. Additionally, reduced heart rate variability (HRV), increased cardiac output and frequency, and the development of cardiac hypertrophy are the main chronic effects observed in the cardiovascular system. In conclusion: (1) the transgenic KapBK rat is a useful model for studying chronic effects of bradykinin in kidney; (2) increased renal bradykinin causes changes in renin angiotensin system regulation; (3) decreased renal vasopressin sensitivity in KapBK rats is related to decreased V1A receptor expression; (4) although increased renal levels of bradykinin causes no changes in mean arterial pressure (MAP), it causes reduction in HRV, augmentation in cardiac frequency and output and consequently cardiac hypertrophy in rats after 6 months of age

Angiotensin-(1-7) Receptor Mas in Hemodynamic and Thermoregulatory Dysfunction After High-Level Spinal Cord Injury in Mice: A Pilot Study

Spinal cord injury (SCI) above mid-thoracic levels leads to autonomic dysfunction affecting both the cardiovascular system and thermoregulation. The renin-angiotensin system (RAS) which is a potent regulator of blood pressure, including its novel beneficial arm with the receptor Mas could be an interesting target in post-SCI hemodynamics. To test the hypothesis that hemodynamics, activity and diurnal patterns of those are more affected in the Mas deficient mice post-SCI we used a mouse model of SCI with complete transection of spinal cord at thoracic level 4 (T4-Tx) and performed telemetric monitoring of blood pressure (BP) and heart rate (HR). Our data revealed that hypothermia deteriorated physiological BP and HR control. Preserving normothermia by keeping mice at 30°C prevented severe hypotension and bradycardia post-SCI. Moreover, it facilitated rapid return of diurnal regulation of BP, HR and activity in wild type (WT) mice. In contrast, although Mas deficient mice had comparable reacquisition of diurnal HR rhythm, they showed delayed recovery of diurnal rhythmicity in BP and significantly lower nocturnal activity. Exposing mice with T4-Tx (kept in temperature-controlled cages) to 23°C room temperature for one hour at different time-points post-SCI, demonstrated their inability to maintain core body temperature, Mas deficient mice being significantly more impaired than WT littermates. We conclude that Mas deficient mice were more resistant to acute hypotension, delayed nocturnal recovery, lower activity and more severely impaired thermoregulation. The ambient temperature had significant effect on hemodynamics and, thus it should be taken into account when assessing cardiovascular parameters post-SCI in mice.Peer Reviewe

Normal blood pressure and renal function in mice lacking the bradykinin B₂ receptor

Telemetric blood pressure determinations, heart rate measurements, and pressure-natriuresis-diuresis experiments were used to characterize cardiovascular and renal function in bradykinin B2 receptor knockout mice fed mouse chow containing 0.25% NaCl or mouse chow containing 4% NaCl. In B2 receptor knockout mice fed usual mouse chow, the mean arterial blood pressure leveled between 108±1 and 110±3 mm Hg, and the heart rate leveled between 520±26 and 525±29 bpm, values that were not different from those measured in B1 receptor knockout mice or 129Sv/J control mice. Increasing dietary salt intake did not affect mean arterial blood pressure and heart rate. Accordingly, pressure-natriuresis curves, pressure-diuresis curves, renal blood flow, and glomerular filtration rate were not different between B2 receptor knockout and 129Sv/J mice. Increasing dietary salt intake to 4% increased renal blood flow to levels between 8.41 and 9.50 mL/min per gram kidney wet weight in 129Sv/J mice, whereas in B2 receptor–deficient mice, renal blood flow was not affected and ranged between 6.85 and 7.88 mL/min per gram kidney wet weight. Other renal function parameters were not affected. Absence of B2 receptor function was verified in B2 receptor knockout mice with bradykinin infusion. These data suggest that the absence of B2 receptor function does not necessarily make B2 receptor knockout mice hypertensive or induce salt sensitivity. Presumably, differences in the genetic background or an adaptation to the loss of B2 receptor function may account for these results, in contrast with earlier reports involving B2 receptor knockout mice. We hold the latter possibility to be more likely and to be a fruitful possibility for future research