Building bridges on accounting & finance through international partnership

Across the world, developing international partnerships enrich study at Universities and Polytechnics and it enables the international cooperation as the best way to promote sustainable development, complementing various programmes and initiatives between countries and Portuguese-speaking regions, which includes the International Programme for the Support of Research and Education through Mobility teacher and student International - Pro-Mobility International, Notice CAPES / AULP nº 033/2011 of CAPES of Ministry of Education of Brazil. Indeed, this research is supported in a strong partnership between four Higher Education Institutions (HEI), such as: Polytechnic Institute of Guarda and Beira Interior University (Portugal), Presbyterian Mackenzie University (Brazil) and Mindelo University (Cabo Verde). This is an innovative project that joins students and professors from HEI to build an international partnership. In this particularly case, the establishment of alliances that represents the of students and professors interests in promoting good practices of corporate governance and accountability in developed and emerging countries. Thus, the development of networks connected to mobility and research projects are an effective tool to outline a policy of scientific development, with the respective transfer of knowledge to the company. The methodology of the research will be based on collecting and reviewing accessible information about higher degree study programmes in Portugal, Brazil and Cabo Verde, in particularly, (1) the curriculum design and skills and knowledge; (2) the integrated timetable and each syllabus; and (3) the definition of outcomes and results. The data will be collected from the websites of each HEI to understand the design of the courses to assess the skills and experience to prepare students to competitive job market. This network was design to encourage students to focus on practical experience of the business and ensure the entrepreneurship of their applied project and professional practices. The main results show that the importance on a partnership of the common language, ie, Portuguese. Another result is the scientific area of study based on the international accounting standards promoted by international Accounting Standards Board (IASB) then students and professors increase the knowledge and competences in this scientific area. At the same time, the distinctiveness and quality of research will engage several students to actively promote a new range of opportunities for their future life. Also, the research developed by professor’s focus on the accounting and management degrees as a new trend to education and globalization. Working with an international network of experts and IES lies beyond the scope of this research, but are undoubtedly important and deserves future attention

The effect of family ownership on the liability decision

The research aims to study of the effect of family ownership on the liability decision, and then it increases the knowledge on the accounting literature. Traditionally, accounting remains focused upon the actions of the firm and ignores the effects of the firm upon its external environment. However, a growing number of researchers have accepted that several effects of the firm influence the external environment and have suggested that one of the roles of accounting should be to report upon the impact of the firm in this respect. The methodology has two different frameworks. First, the literature review shows, by one hand, evidence of nonfamily owned firms than family owned firms to adopt and individualistic identity orientation, so they are motivated to firm self-interest and focus on financial performance (Bingham et al. 2010). By other hand, the liability decision making process, especially those that has the family as main shareholders of the firm (Agarwal & Nagarajan, 1990, Anderson & Reeb, 2003, 2004, Gomez-Mejía et al., 2007, Oro et al., 2008, and Puerto, 2010). Second, the empirical analysis is a longitudinal exploratory analysis based on the firms with shares listed on Bovespa Stock Exchange (São Paulo, Brasil) and the sample of 281 firms. The accounting information was collect from database Economática®, from which the classification is given of managers, controllers and family. Also, a series of hypotheses were prepared, which, once tested, the proposed relationship between liability and each firm of the sample. The authors used Benford’s law-based analysis, but because it produces strong support for the research hypothesis. The main results show the understanding of the liability decision in the context of family owned and nonfamily owned firms. Also, as an exploratory result, there is heterogeneity performing on the function of a standard of comparison and the test of the multivariate differences among firms reflect events occurring in an identical period with consequences in similarity of the business. Enthusiastically, it is observed that a firm can have a very significant effect upon its external image. Actually, it changes affect the liability decision through its activities. Also, it can be seen that these different effects, in some circumstances, are viewed as beneficial or as detrimental to the accountability of the firm

Education and Political Participation of Women: The Case of Portugal

This research aims to analyses the women’s participation in Portugal politics in consequence of its educational attainment. On the one hand, the Constitution of the Portuguese Republic of April 2, 1976, gives women (and men) a right to equal opportunities for school success, to access to the higher education and to better working conditions. On the other hand, the same Constitution defends, in article 9, that fundamental task of the State is to promote equality between men and women and, in article 109, refers the citizens’ rights to political participation. However, despite the expansion of the education system, showing the rapid progress in improving baseline qualifications, women's educational attainment in certain working areas remains a challenge. Thus, methodologically, this research relied on a two-track approach. The first approach takes the form of a literature review, based, primarily in the legal regime of Portuguese higher education system and, in addition, on the gender parity law, considering that, according to Decree-Law nº 402/73 of August 11, Portugal promoted the democratization of education that was consolidated in the expansion and diversification of higher education to match the need to ensure economic development of the country. The second approach takes the form of an empirical research based on a descriptive statistical analysis, supported on the statistical information provided by Portuguese Ministry of Education and Science that show the increases of the Portuguese’ qualifications as well as the Portuguese Assembly of the Republic that provides important insights on the adoption of gender quotas in Portugal. In this sense, the research provides empirical evidence about the role of women’s education in advancing their interests at the Government and politics

Women in board: the influence of women as CFO in the level of disclosure of brazilian firms

This paper centres on the understanding and the relevance of corporate social responsibility (CSR) and their influence on woman as CFO. It will allow to recover the investors’ expectations and to promote corporate business strategies as important issues on the sustainable society. This paper contributes in the domain of CSR and woman literature in two aspects. First, this research provides evidence that corporations include the social dimension in accounting strategies, due to increasing demands of stakeholders. Second, the research presents evidence of trends, pressures and relevance of the level of disclosure to justify that corporations deal with complexity as a consequence of different corporate governance system. The empirical analysis examines the disclosure practices made by all corporations listed on São Paulo Stock Market between the period of December 31, 1991 until December 31, 2014 and several case studies allow the identification of threats, opportunities, strengths and weakness of the CSR and woman literature. This research is centered in Brazil that needs to increase transparency of the annual report, because in the Corruption Perceptions Index (CPI) published by the Transparency International in the year of 2014 occupied the 69th place between 175 countries and in the year of 2014 get the 46th place between 133 countries. This show that CSR practices has moved from theory to reality and there is an evolution perceived by managers. The authors propose that stakeholders’ behaviour must be woman-oriented supported in the firm value conjoin with orientation of social responsibility information. In resume, the debate in which woman have figured certainly call for greater standards of disclosure but right now corporations have been converting into vehicle for social responsibility propaganda instead of the general trend proves that social responsibility web reporting truly affect the firm value

Impact of the deposit guarantee fund on finance and banking: evidence from Brazil

The global financial crises began and it demands the introduction of the social responsibility on the Deposit Guarantee Fund within the Society, in general, and within the deposit client of Financial Institutions, in particular. This research discusses the annual report of the Brazilian Deposit Guarantee Fund through the challenges of accounting and finance. The BDGF is a financial institution that enhanced the market confidence and stability on the deposit-insurance system. The nature of its functions demand constant regulation and supervision that provides a first line of defense against adversely affect confidence on the Brazilian financial and banking market

Disclosure of tax incentives and the corporate liabilities in Brazilian public companies: a quantitative study

info:eu-repo/semantics/publishedVersio

SIZING UP HUMAN RESOURCES IN NURSING

O dimensionamento de pessoal de enfermagem é a etapa inicial do processo de provimento de recursos humanos, que tem como objetivo definir a previsão da quantidade de funcionários para o atendimento das necessidades de assistência de enfermagem prestada à clientela. Os diferentes métodos de provisão escolhidos vão garantir ou não, os aspectos qualitativos que devem ser observados para assegurar uma assistência adequada e de qualidade. Para abordar estas questões, foi desenvolvido um estudo descritivo com o objetivo de investigar os diferentes métodos teóricos ou empíricos utilizados pelos enfermeiros para cálculo de pessoal de enfermagem. As unidades selecionadas foram: Centro Cirúrgico, Centro de Material e Clínica Médica de 02 (dois) hospitais de grande porte e 02 (dois) de médio porte, na cidade de Curitiba. Concluiu-se que a fórmula tradicional foi a mais citada. Ficou evidenciado que ainda há uma lacuna no embasamento teórico-científico na utilização de métodos de dimensionamento de Recursos Humanos. Esta carência dificulta a justificativa para o aumento do número de funcionários que se mostrou deficitário neste estudo.Sizing up nursing staff is the initial step of the provision process of human resources, which objectifies the prediction of the number of personnel required to render clients nursing assistance. The different methods of provision selected will reassure (or not) qualitative aspects which must be observed to deliver safe and prime-quality assistance. A descriptive-exploratory study was carried out to approach those issues. Such a study objectified to analyze different theoretical empirical methods used by nurses to figure out nursing personnel. The selected units were: Surgical Unit, Supply Unit and Medical Unit of 2(two) big hospitals and 2(two) medium-sized hospitals in Curitiba. It was concluded that the traditional formula was the most mentioned. It was evidenced a lack in theoretical-scientific ground regarding the use of methods for sizing up human resources. Such lack hinders the increase in the number of employees, which evidenced a deficit in this study

Strategy and editorial planning: the interdependence between operational planning and company strategy

O objeto do presente estudo é a editora e a inserção desta no mercado. A premissa deste trabalho consistiu em adotar o princípio de que os planos de publicações são baseados em métodos científicos de administração. A presente pesquisa buscou, dentro das editoras pesquisadas, componentes capazes de identificar os perfis estratégicos existentes na escolha das publicações. A pesquisa sobre a estratégia editorial tem a intenção de complementar a literatura acadêmica para que se possa entender o funcionamento e interligação do planejamento editorial (em nível operacional) com a estratégia da organização. Os dados levantados pretendem responder de que forma são alocados os recursos existentes, de que maneira são analisadas as variáveis buscadas em pesquisas e qual o fluxo de informação existente entre o setor operacional e o estratégico da empresa.The subject of this study is the publishing house and its insertion into the market. The premise of this work was to adopt the principle that publishing plans are based on scientific management methods. Within the publishing houses surveyed, this research sought out components capable of identifying the strategic profiles that exist in the choice of publications. The research into publishing strategy is intended to complement the academic literature in order to understand how publishing planning works and how it is interlinked (at an operational level) with the organization\'s strategy. The data collected aims to answer how existing resources are allocated, how the variables sought in research are analyzed and what information flow exists between the operational and strategic sectors of the company

Influência da gestão e do controle familiares e do fundador sobre o endividamento das empresas abertas brasileiras: evidências empíricas

Esta pesquisa investigou a influência da família e do fundador da empresa no endividamento das empresas abertas brasileiras. Apesar da vasta literatura nacional e estrangeira sobre estrutura de capital, ainda surgem dúvidas sobre a importância da família na gestão das empresas. No Brasil, devido ao grande número de empresas familiares e de controle concentrado, fica ainda mais evidente a necessidade de se investigar sobre o tema. Muitos outros estudos trataram as empresas familiares, outros a concentração de controle e outros, o fundador da empresa. A contribuição deste trabalho foi separar as empresas que possuem controle concentrado nas mãos de uma família, a que possuem apenas a influência familiar,controle familiar, aquelas cuja gestão é familiar e as outras cuja gestão é apenas do fundador e também gestão do fundador em empresas familiares. Além disso, fez-se a separação de controle concentrado, influência significativa, gestão do controlador, gestão do acionista influente. No total, 10 separações foram feitas e testadas ao longo do trabalho. A população estudada foi das empresas listadas na BM&FBovespa no ano de 2009, e a amostra final constituiu de 365 empresas. Como principal contribuição deste trabalho foi utilizada uma forma de classificação diferente dos demais, separando controle e influência, combinando a família e o fundador como intervenientes principais. Para isto, foram observados 6 anos (de 2004 a 2009), num total de 2190 observações. Esses dados constituíram um painel desbalanceado, que foi tratado pelos métodos de regressão linear por meio dos Mínimos Quadrados Ordinário, depois por efei tos aleatórios e por fim, por efeitos fixos. Estas técnicas foram aplicadas para que se diminuíssem eventuais distorções em relação às variáveis de controle que foram utilizadas e esses painéis pudessem captar da melhor forma a influência do controle e gestão familiar e do fundador nas empresas. Os resultados mostram que possuem alguma influência familiar e do fundador se apresentam, na amostra estudada, menos endividadas do que as outras empresas, indo de acordo com os estudos nacionais e internacionais que afirmam que as empresas familiares tendem a ser mais conservadoras em seus investimentos, procurando utilizar mais capital próprio do que de terceiros. No entanto,empresas que possuem o controle concentrado nas mãos de um só proprietário ou empresa se mostraram mais endividadas do que as demais, confirmando os estudos que indicam a concentração de capital no Brasil e sua conseqüente tendência à expropriação de riqueza por parte dos acionistas majoritários.This research investigated the influence of family and founder on the debt of Brazilian listed companies. Despite the vast national and international literature on capital structure, there are still some doubts about the importance of family in business management. In Brazil, due to the large number of family businesses and concentrated control, is even more evident the need to investigate the issue. Many other studies have treated the family business, others control the concentration and others, the company's founder. The contribution of this work was to separate the companies that have concentrated control in the hands of one family, who have only the family influence, family control, those whose management is familiar and the other whose management is only the founder and also the founder of management company family.Furthermore, it was the separation of concentrated control, significant influence, management controlling, managing shareholder influence. In total 10 different separations were made and tested along the work. The study population consisted of companies listed on Bovespa in 2009, and the final sample consisted of 365 companies. As the main contribution of this work was used as a classification different from the other by separating control and influence,combining the family and the founder and principal actors. To this end, we observed six years (2004-2009), a total of 2190 observations. These data constitute an unbalanced panel that was treated by linear regression using ordinary least squares, then by random effects and finally by fixed effects. These techniques were applied to any distortions that diminish in relation to the control variables that were used and these panels might catch the best way to control and influence of the founder family and management in enterprises. The results show that companies with family control and the ones that have some influence of the founder is present in the sample studied, presented less debt than other companies, going according to national and international studies that claim that family businesses tend to be more conservative in their investments, looking to use more equity than others. However, companies that have concentrated control in the hands of one owner or company presented more debt than the others, confirming the studies that indicate the concentration of capital in Brazil and its consequent tendency to the expropriation of wealth by the majority shareholders

Treatment based on Nutlin-3 combinations as innovative therapy for leucemia and pediatric malignancies

Studies of treatment based on Nutlin-3 combinations as innovative therapy for leucemia and pediatric malignancie