Experiences of Exclusion in Children in Institutions

Institutionalization is seen as a developmental risk factor, which, strengths the social stigma and exclusion that institutionalized children already face. The aims of this study was to investigate how the condition of being under care permeates the experiences and relationships of institutionalized children, from their own perspective and that of the professionals of the foster institution. The participants of this study were two girls and two boys, 10 to 13 years-old, attending the same institution, its coordinator and pedagogue. Semi-structured interviews were realized with all participants and some narratives produced by children on proposed themes. Some episodes which emphasize aspects of children’s relationship at school have been selected and analyzed. Children described their interactions at school as conflictive and often violent. Professionals of the foster institution related those facts to their condition of being under care, pointing to attitudes of prejudice and exclusion. Those results emphasize the discourse that positions institutionalized children as unsuccessful people, stimulating the social exclusion that they are victims. It also suggests that the school is being unsuccessful as an inclusive institution

A responsabilidade do auditor perante a fraude: quais os mecanismos utilizados

Mestrado em AuditoriaA Auditoria nasceu com a necessidade de tornar as Demonstrações Financeiras credíveis, e deste modo transmitir informações fidedignas sobre a empresa a utilizadores, tais como os investidores, trabalhadores, financiadores, fornecedores, clientes, governos e público em geral. Segundo o International Auditing and Assurance Standards Board, os auditores são responsáveis pela obtenção de uma segurança razoável, em como as demonstrações financeiras estão isentas de distorção material, quer causadas por fraude ou por erro. Durante a auditoria estes devem estar conscientes da possibilidade de ocorrência de fraudes que muitas vezes têm origem em esquemas bastantes sofisticados e organizados de forma a ocultar ou deturpar a informação. Assim, será importante estudar a responsabilidade que os auditores têm perante a fraude e quais os mecanismos que utilizam para reduzir as probabilidades das demonstrações financeiras serem fraudulentas.Audit was born with the need to render the financial statements credible, and transmit reliable information about the company to users, such as investors, employees, lenders, suppliers, customers, governments and the general public. According to the International Auditing and Assurance Standards Board, auditors are responsible for obtaining reasonable assurance, as in the financial statements, are free from material misstatement, whether caused by fraud or error. During the audit they must be aware of the possibility of fraud that often comes in quite sophisticated and organized schemes, in order to conceal or misrepresent information. It will be important to study the responsibility that auditors have against fraud and what mechanisms they use to reduce the likelihood of financial statements were fraudulent.info:eu-repo/semantics/publishedVersio