10 research outputs found
Pequenas e médias empresas e disclosure obrigatório : efeitos da adoção do IFRS, auditoria e endividamento
Este estudo tem como objetivo verificar os efeitos da adoção do IFRS, da auditoria
externa e do endividamento no nível do disclosure contábil das pequenas e médias
empresas. Para tanto foram analisadas PMEs que publicaram suas demonstrações
contábeis em Diário Oficial do Distrito Federal, Espírito Santo, Minas Gerais, Mato
Grosso e São Paulo no período de 2012 a 2015. Para avaliar o nível do disclosure contábil
obrigatório foram analisadas a quantidade de notas explicativas divulgadas pelas PMEs,
a quantidade de demonstrações contábeis publicadas e a quantidade de contas em seus
balanços patrimoniais. Por esse motivo este trabalho utilizou o método de Regressão
Linear para Dados de Contagem. Os resultados encontrados indicam que PMEs que
informaram em notas explicativas seguir como o padrão contábil o CPC (Completo ou
para PMEs), que contrataram serviços de auditoria externa, especialmente de firmas Big
Four e que apresentaram endividamento elevado, possuem uma tendência a publicar um
maior número de notas explicativas. Além disso, PMEs que declararam seguir o CPC
para PMEs e foram auditadas por Big Four indicaram tendência a reduzir o número de
contas em seus balanços patrimoniais, o que não significa que o nível de disclosure
contábil nessas empresas esteja comprometido, uma vez que essas PMEs também tendem
a divulgar mais notas explicativas, sendo, portanto, mais transparentes dessa forma,
reduzindo o número de contas patrimoniais e ampliando as informações nelas contidas.This study aims to verify the effects of the IFRS adoption, external auditing and leverage
on the accounting disclosure level of small and medium-sized enterprises. In order to
evaluate the level of the mandatory accounting disclosure, this study analyzes the quantity
of information disclosed by SMEs on their financial statements reported in “Diário
Oficial” of five Brazilian states: Distrito Federal, Espírito Santo, Minas Gerais, Mato
Grosso and São Paulo. To evaluate the level of mandatory accounting disclosure, this
study considers the number of notes, the number of published financial statements and
the number of accounts in their balance sheets. For this reason, this research uses the
Regression method with Count Data. The results indicate that SMEs that reported in their
notes that they apply as accounting standard the IFRS (Full or for SMEs), that contracted
external audit services, especially of Big Four firms and that had high leverage, have a
tendency to disclose a larger number of notes. In addition, SMEs that have stated that
they are applying the IFRS for SMEs and were audited by Big Four have indicated a
tendency to reduce the number of accounts in their balance sheets, which does not mean
that the level of accounting disclosure in these companies is compromised, they also tend
to disclose more notes and are therefore more transparent in this way, reducing the
number of equity accounts and expanding the information contained therein.CAPE
Molecular epidemiology of and vaccine development against foot-and-mouth disease virus in Hong Kong
published_or_final_versionabstractZoologyDoctoralDoctor of Philosoph
Molecular cloning and characterization of goldfish (Carassius auratus)mu-opioid receptor
published_or_final_versionZoologyMasterMaster of Philosoph
Deep sequencing of HK PRRSV strains.
<p>Shown from the periphery to the centre of the figure for each strain is strain ID, genome ideogram (blue for type 1; red for type 2), sequencing depth across the genome, minor variants detected across the genome with at least 1% frequency (<10% in green, > = 10% in yellow, > = 30% in red), amino acid comparisons (green for type 1; blue for type 2) with reference strains (LV for type 1; ATCC VR2332 for type 2) for individual ORFs across the genome (non-conformity represented by white streaks), and pairwise aligned amino acid differences between sequenced strains for individual ORFs (non-structural ones in light shade; structural ones in dark shade) across the genome (blue for type 1; red for type 2).</p
Summary of sample information, assembly-related statistics, and genomic features of sequenced PRRSV strains.
#<p>: cell culture supernatant (CCS); swine lung tissue (SLT).</p>∧<p>: coverage estimated using prototype isolates for type 1 (LV) and type 2 (ATCC VR2332) PRRSV as references.</p><p>*: positions of amino acid deletions given are based on the Nsp2 protein from prototype isolates of type 1 (LV) and type 2 (ATCC VR2332) PRRSV.</p>+<p>: number obtained after quality filtering procedures detailed in the methods section.</p>//<p>: depth calculation takes into account duplicate reads as well.</p
Predicted effect of minor nonsynonymous variants on the protein structure of different PRRSV ORFs.
<p>Predicted effects were classified as being either neutral (<b>○</b>) or non-neutral (•) only when such effects were independently confirmed by PROVEAN and SNAP tools. Variants which had differing predicted effects by the two software tools were excluded. For PROVEAN, “neutral” designation was assigned when a score higher than −2.5 was obtained and “non-neutral” when lower. Confidence of predictions made by SNAP is indicated by the expected accuracy score generated by the tool. Results are summarized based on individual ORFs (first eight panels) and viral strains (color legend, panel 8). The distribution of consensus predictions (out of total predictions) by the two programs across ORFs of different strains is summarized in the last panel as boxplots (bottom right).</p
Summary on the nature, incidence, and impact on codons of minor variants across consensus genomes of HK PRRSV strains.
<p>*: percentage of codons (out of the total number of codons) in the coding region with at least one minor variant.</p>+<p>: percentage of minor variants (out of the total number of variants) capable of causing an amino acid change in their respective consensus codons.</p>∧<p>: percentage of codons with variants (out of the total number of codons with variants) capable of causing an amino acid change in their respective consensus codons.</p><p><i>Sn</i>: Shannon entropy.</p
Summary features of deletions detected in minor variants of a subset of HK PRRSV strains.
<p>*: Deletion falls in the overlapping region of adjacent ORFs affecting both.</p