Corporate Governance and Fraud: Evolution and Considerations

There are many definitions of Corporate Governance, as a structure, as process, as policies, as mechanisms, but despite their differences of focus, they mainly addressed the sustainable economic growth and protection of shareholders and other stakeholder’s rights. The purpose here is to present the evolution of the main principles and frameworks as corporate and financial environment changes and set new challenges. Some important scandals that revealed the weaknesses of corporate governance frameworks are described to complement the comprehension of the object of it. It is detached the aspects simulated or ignored and the subsequent enforcement and monitoring response. Discussion about the new challenges, what corporate governance is supposed to provide and what it can promote, closes this chapter

Áreas de cedências : análise comparada dos casos espanhol e português

Este artigo apresenta uma análise comparada da área cedida para o domínio público num processo de urbanização realizado em Madrid e da área correspondente se o mesmo fosse implementado em Portugal. Descreve-se de forma sucinta as legislações urbanísticas de ambos os países, de forma a enquadrar a figura de urbanismo seleccionada e o território escolhido para análise o Programa de Actuação Urbanística de Valdebernardo Norte. A aplicação das regras urbanísticas através do cálculo das dotações fixas, traduziu-se em valores que apontam para a legislação portuguesa, em relação à espanhola, exigir mais 46% de superfícies verdes, mais 10% para áreas de equipamentos e mais 45% de lugares de estacionamento. Ressalva-se que os valores obtidos se reportam a valores mínimos, constantes da regulamentação geral aplicada a uma área específica, pelo que deveriam ser alargados a outras áreas do território para se poder generalizar as conclusões retiradas para este estudo de caso

Health conscious segment in the Olá impulse business

CEM

Homophobia: the perception of social discourses and the experience of victimization of homosexuals

This study, of exploratory character, aims to understand the nature of homophobic crimes from the perspective of victims. More specifically, it intends to characterize the discourses and practices of homophobic nature, and its impact and significance for the victims. A convenience sample of 13 individuals of both sexes, homosexual or bisexual, with experiences of homophobic victimization, responded to an interview focused on homophobia and cultural discourses about homosexuality, as well as episodes of victimization experienced by these participants. Results show that social discourses reveal an attitude of non-acceptance of homosexuality and the lack of one perpetrator type or characteristic contexts associated with the occurrence of episodes of victimization with homophobic motivation, prevailing, however, the verbal abuse. In this scenario, the victims tend to mobilize strategies of concealment of sexual orientation, using various types of social support

Macroeconomic Determinants of Bank Spread in Brazil: An Empirical Evaluation

Despite a decline in interest rates since mid-1999, bank spread in Brazil continues extremely high in international terms and in recent years has stood at around 40%. This paper analyses the determinants of bank spread in Brazil, seeking particularly to analyse the macroeconomic determinants of spread in recent times. It uses a VAR model to identify the macroeconomic variables that may directly or indirectly have been influencing spread in Brazil over the period 1994-2005. It presents evidence that interest rate levels and, to a lesser degree, the inflation rate are the main macroeconomic determinants of high bank spread in Brazil.Bank Spread, VAR models, Brazilian banking sector

Plastic biodegradation by marine-derived actinobacteria

Plastic is an integral part of our life, being present in most of the products that we use daily. Due to the production and consumption patterns of society, plastics are accumulating in the environment, which causes pollution issues, and intergenerational impacts on the life and health of organisms. We hypothesize that different actinobacteria strains are capable of degrading different types of (micro)plastics by using them as a carbon source, and then transformed them into bioplastics. In this way, this study aimed to find and develop solutions and sustainable methods to mitigate this environmental problem, focusing on the study of the ability of marine actinobacteria to accelerate plastics biodegradation. In this work, the screening of thirty-six marine-derived actinobacteria strains was performed to evaluate their polyvinylidene fluoride, polystyrene, and polylactic acid biodegradability potential. The selected actinobacteria (Streptomyces gougerotti, Micromonospora matsumotoense, M. terminaliae, and Nocardiopsis prasina) were used in the plastic biodegradation assays using plastic films and testing different conditions. Half of the plastic films used in the assays were pre-treated with UV irradiation and yeast extract was added to culture media to perceive its influence in biodegradation. In both cases, enhanced degradation by the microorganisms was observed. Biodegradation of films was monitored by weight loss, which was detected in all the inoculated films, except for LDPE UV films inoculated with M. terminaliae. The maximum weight loss percentage was 1.27% for PLA inoculated with N. prasina. Nocardiopsis was identified as a new genus with the ability to degrade PLA. Biodegradation was also accessed based on changes in surface chemical structure (by infra-red spectroscopy) and mechanical properties (tensile strength). The absorptions bands of carbonyl groups are the most related to biodegradation. The maximum decrease in Young modulus was 59% for polystyrene films inoculated with S. gougerotti. We conclude that S. gougerotti, M. matsumotoense, and N. prasina had the potential to use conventional plastics as a carbon source. Furthermore, S. gougerotti and M. matsumotoense were able to biodegrade conventional plastics and possibly transform them into bioplastics, through the pro-duction of PHA inclusions