O atendimento às informações obrigatórias que integram pronunciamentos emitidos por órgãos normativos vem sendo tema de estudos nacionais e internacionais, que buscam identificar os níveis de divulgação de determinados mercados ou setores da economia. Alinhado a este cenário, o objetivo do presente estudo é analisar o nível de evidenciação das demonstrações financeiras divulgadas no ano de 2012 pelas empresas listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBOVESPA) em relação aos requisitos exigidos no CPC 27, que estabelece o tratamento contábil para ativos imobilizados. Foi elaborado um índice para apurar o nível de cumprimento da divulgação, denominado de Índice de Não Divulgação (IND) que obteve 32,9% como resultado. Para identificar as características que poderiam influenciar o índice encontrado, foram desenvolvidas hipóteses atreladas ao porte da empresa, à emissão de American Depositary Receipt (ADR), à empresa de auditoria prestadora do serviço e ao segmento de mercado. Os testes de diferenças de média apontaram que todas as características utilizadas podem explicar o cumprimento das informações obrigatórias para ativo imobilizado. Para se alcançar o pleno atendimento aos requisitos obrigatórios, as empresas demandam um período de adequação, bem como para os reguladores do mercado ampliarem a orientação e fiscalização, adquirindo a confiabilidade das informações divulgadas.

O atendimento às informações obrigatórias que integram pronunciamentos emitidos por órgãos normativos vem sendo tema de estudos nacionais e internacionais, que buscam identificar os níveis de divulgação de determinados mercados ou setores da economia. Alinhado a este cenário, o objetivo do presente estudo é analisar o nível de evidenciação das demonstrações financeiras divulgadas no ano de 2012 pelas empresas listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBOVESPA) em relação aos requisitos exigidos no CPC 27, que estabelece o tratamento contábil para ativos imobilizados. Foi elaborado um índice para apurar o nível de cumprimento da divulgação, denominado de Índice de Não Divulgação (IND) que obteve 32,9% como resultado. Para identificar as características que poderiam influenciar o índice encontrado, foram desenvolvidas hipóteses atreladas ao porte da empresa, à emissão de American Depositary Receipt (ADR), à empresa de auditoria prestadora do serviço e ao segmento de mercado. Os testes de diferenças de média apontaram que todas as características utilizadas podem explicar o cumprimento das informações obrigatórias para ativo imobilizado. Para se alcançar o pleno atendimento aos requisitos obrigatórios, as empresas demandam um período de adequação, bem como para os reguladores do mercado ampliarem a orientação e fiscalização, adquirindo a confiabilidade das informações divulgadas.

The Thesis explores the Venetian Inquisition's handling of cases involving crypto-Jewish, crypto-Muslim practices and some cases where people had lapsed into Islamic ways, especially when in remoter parts of the Venetian empire or within the Ottoman empire and who sought reconciliation with the Catholic Church. Despite their differences, the offences involved the practice of dissimulation and connected with Venice's position as a transit city, since for most offenders, Venice was one among their various destinations in their peregrinations in the Mediterranean. The Thesis draws on the printed transcripts of cases involving Judaism, but also unpublished archival material in both the State archive, and the Patriarchal archive. The discussion, with close textual analysis focuses on the lengthy testimonies given before the Inquisition by a variety of people, who appeared as accusers and witnesses, and examines what they perceived as alleged crypto-Jewish and crypto-Muslim practices in the atmosphere of growing concern about religious deviance in late Renaissance Venice. It analyses the tribunal's approach to the accusations and offences, and changing patterns of practice, paying close attention to the Inquisitors' questioning strategies. As most offenders had undergone conversion, this Thesis analyses how they fashioned their identity in front of the Inquisitors who, on the basis of Church and State regulations, insisted on unambiguous religious identities. The Thesis delineates the convergences and divergences in the handling of these offences, and challenges some perceptions of power relations between accusers and accused. While following these investigations, much is revealed about communities in cosmopolitan Venice, their locations and inter-actions, and how Christian and non-Christians perceived, and mis-perceived, each other. Insights are also provided into movements of individuals - as for commercial or mercenary military purposes - in and between remoter parts of the Venetian empire and the Ottoman empire.

Dissertação (mestrado)—UnB/UFPB/UFRN, Programa Multi-institucional e Inter-regional de Pós-graduação em Ciências Contábeis, 2016. / Esta dissertação teve por objetivo analisar o efeito da incerteza sobre o nível de investimento das empresas listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBovespa). A amostra compôs-se de todas as empresas não financeiras listadas na BM&FBovespa entre o período de 2008 a 2014. Coletaram-se os dados contábeis e de mercado no banco de dados Economatica®, e fez-se a classificação dos setores das empresas de acordo com os dados disponibilizados na BM&FBovespa. Como proxy para a incerteza total, utilizou-se a volatilidade histórica do retorno das ações. Decompôs-se essa medida em três componentes de risco: o de mercado, o idiossincrático e o específico da firma, baseando-se no modelo de Bulan (2005) e Xu, Wang e Xin (2010). Além disso, utilizou-se uma proxy alternativa para medição da incerteza, conforme o estudo de Tran (2014), que foi a volatilidade condicional do retorno das ações. Para análise do efeito da incerteza sobre as decisões de investimento, utilizou-se o método de Mínimos Quadrados Ordinários (MQO) e Mínimos Quadrados em Dois Estágios (MQ2E), quando constatados problemas de endogeneidade da medida de incerteza. Os resultados indicam que a incerteza total tem um efeito negativo e significativo estatisticamente sobre o nível de investimento. Quanto às incertezas de mercado e idiossincrática, verificou-se que não há um efeito estatisticamente significativo sobre o nível de investimento, enquanto que a incerteza específica tem um efeito negativo e significativo, inclusive superior ao da incerteza total, uma vez que o aumento de 1% da incerteza específica da firma reduz o nível de investimento em 0,4706%, e o aumento de 1% da incerteza total reduz o nível de investimento em apenas 0,2567%. Assim, pode-se afirmar que a incerteza da firma é mais significante para explicar o nível de investimento de uma empresa do que a incerteza total, logo, a abordagem que explica o efeito da incerteza sobre o nível de investimento é a Teoria das Opções Reais (TOR). Diante dessas evidências, rejeitaram-se a hipótese 1, de que a incerteza de mercado tem um efeito negativo sobre o nível de investimento, e a hipótese 2 (a), de que a incerteza idiossincrática tem um efeito negativo sobre o nível de investimento. Por outro lado, não se pode rejeitar a hipótese 2, de que existe um efeito negativo da incerteza total sobre o nível de investimento, e a hipótese 2 (b), de que existe um efeito negativo da incerteza específica da firma sobre o nível de investimento. Além disso, de acordo com os resultados obtidos, verificou-se que, no mercado brasileiro, as firmas menores são mais sensíveis à incerteza e às mudanças no ambiente de negócio do que as firmas maiores. Quanto à competitividade, identificou-se que as empresas mais competitivas são mais sensíveis à incerteza do que as menos competitivas. Ademais, a amostra do estudo se restringiu ao período de full IFRS, tendo em vista as mudanças das práticas contábeis que alteraram a forma de mensuração de algumas variáveis explicativas. Dessa forma, após essa restrição, verificou-se que não houve variação do efeito das incertezas total, de mercado, de setor e específica da firma sobre o nível de investimento. Nesse sentido, com base nos resultados obtidos, observou-se que a incerteza tem um efeito negativo sobre o nível de investimento das empresas, principalmente a incerteza específica da firma, conforme prevê a TOR. Logo, os administradores devem considerá-la no processo de tomada de decisão. Ressalta-se que esses resultados podem fomentar o estabelecimento de políticas para análise da viabilidade de novos projetos de investimento. Por fim, as conclusões obtidas nesta dissertação devem ficar restritas à amostra utilizada. / This dissertation aimed to analyze the effect of uncertainty on the level of investment by companies listed on the São Paulo Stock, Mercantile and Futures Exchange (BM&FBovespa). The sample consists of all non-financial companies listed on the BM & FBovespa between 2008 and 2014. They were collected accounting and market data in Economatica®database, and the classification of sectors of the companies was made according to the data available on the BM&FBovespa. As a proxy for the total uncertainty, it was used the historical volatility of stock returns. This measure was decomposed into three risk components: market, idiosyncratic and specific to the firm, based on the model of Bulan (2005) and Xu, Wang Xin (2010). In addition, it was used an alternative proxy to measurement the uncertainty, according to the study of Tran (2014), which was the conditional volatility of the stock return. To analyze the effect of uncertainty on investment decisions, it was used the method of Ordinary Least Squares (OLS) and Two-Stage Least Squares (2SLS), when observed endogeneity problems of measurement of uncertainty. The results indicate that the total uncertainty has a statistically negative and significant effect on the level of investment. Regarding the market and idiosyncratic uncertainties, it was found there is no statistically significant effect on the level of investment, whereas the specific uncertainty has a significant negative effect, even higher than the total uncertainty, since the increase of 1 % of the specific firm uncertainty reduces the level of investment in 0.4706%, and the increase of 1% of the total uncertainty reduces the level of investment in just 0.2567%. So it can say that the uncertainty of the firm is more important to explain the company’s investment level than the total uncertainty, so the approach that explains the effect of uncertainty on the level of investment is the Real Options Theory (ROT). Faced with this evidence, they rejected the hypothesis 1, that market uncertainty has a negative effect on the level of investment, and the hypothesis 2 (a), that the idiosyncratic uncertainty has a negative effect on the level of investment. Furthermore, according to the results, it was found that, in Brazilian market, smaller firms are more sensitive to uncertainties and changes in the business environment than the bigger firms. As for competitiveness, it was identified that the most competitive companies are more sensitive to uncertainty than the less competitive. Moreover, the study sample was restricted to the period of full IFRS, considering the changes in accounting practices that changed the way of measurement of some explanatory variables. Therefore, after this restriction, it was found that there was no variation of the effect of total market, sector, and specific of firm uncertainties on the level of investment. In this sense, based on the results, it was observed that the uncertainty has a negative effect on the level of business investment, particularly the specific uncertainty of the firm, as predicts the TOR. Therefore, administrators should consider it in the decision-making process. It is noteworthy that these results may encourage the establishment of policies for viability analysis of new investment projects. Finally, the conclusions obtained in this dissertation should be restricted to the sample used.

The author of the Book of James names four exemplars in the course of his work. These serve specific functions within their individual contexts in the composition; Abraham and Rahab as exemplars of a vital active faith, Job as an exemplar of steadfast endurance, and Elijah as an exemplar of effective prayer. This thesis explores the wider stories of the exemplars in the Hebrew Bible, traces their development in elements of early Jewish tradition, and compares the author’s use of the exemplars with that of other New Testament writers. It argues that, the author of the Book of James uses the exemplars collectively as a means to encourage his messianic audience to remain faithful to God in the trials of everyday life until the imminent Parousia of the Lord. The four exemplars share three characteristics that will aid the audience in their daily struggles: they were all tested to the limit, yet demonstrated their whole-hearted commitment to God by remaining faithful to him; they were all outsiders who rejected the wisdom (values) of the world and they all faced their life-defining trials reliant on God rather than on other human beings.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-05-25T16:47:56Z No. of bitstreams: 1 Thaís de Freitas Daneberg.pdf: 541423 bytes, checksum: bacdac65273261a6393202c2fb42295c (MD5) / Made available in DSpace on 2015-05-25T16:47:56Z (GMT). No. of bitstreams: 1 Thaís de Freitas Daneberg.pdf: 541423 bytes, checksum: bacdac65273261a6393202c2fb42295c (MD5) Previous issue date: 2015-01-16 / Nenhuma / O objetivo desta pesquisa foi avaliar os impactos da adoção das normas internacionais nos indicadores econômico-financeiros de instituições financeiras brasileiras, por meio dos indicadores de solvência, estrutura patrimonial e de captação, e de rentabilidade. Replicou-se o estudo internacional de Miranda (2008), cujos indicadores econômico-financeiros foram calculados para bancos de alguns países da União Europeia. Outro estudo com influência significativa foi o de Farias et al. (2014). A amostra foi composta de dezenove instituições financeiras listadas na BM&FBovespa e a Caixa Econômica Federal. Os relatórios contábeis foram extraídos preferencialmente da página eletrônica BM&FBovespa, no ano de 2009 no formato BR GAAP e no ano de 2010 a reapresentação de 2009 em IFRS. Para verificação do impacto das normas internacionais, foram realizadas análises por meio da comparação das médias de cada um dos indicadores econômico-financeiros, calculados em ambos os padrões contábeis. Os resultados retornados pelo teste Mann Whitney sinalizaram que não há diferença significativa entre as médias dos indicadores econômico-financeiros de instituições financeiras calculados em BR GAAP e IFRS. O resultado do estudo difere-se do achado de Miranda (2008) no qual, para alguns indicadores e países, foram identificadas diferenças relevantes. Entretanto observou-se por meio da variação das médias que para os indicadores econômico-financeiros: encaixe voluntário, liquidez imediata, alavancagem e retorno sobre o patrimônio líquido, as médias dos resultados foram superiores no formato BR GAAP, enquanto que para participação em empréstimos, empréstimos/depósitos e capitalização, as médias maiores foram encontradas em IFRS. Os principais conceitos que refletiram nas alterações dos indicadores econômico-financeiros foram: a nova classificação de equivalente de caixa, mensuração de valor recuperável das operações de crédito e derivativos, menor provisão para créditos de liquidação duvidosa, aplicação do conceito de valor justo e modificações quanto à participação dos acionistas não controladores. Apesar de não serem encontradas alterações estatisticamente significativas considerou-se que a carteira de crédito cresceu, devido à aplicação da IAS 39, que adia o reconhecimento dos créditos perdidos, assim as IFRS aparentemente aumentaram o conservadorismo das instituições financeiras, também quando considerada a redução dos depósitos e aplicações interfinanceiras de liquidez. Porém sob a ótica das provisões da carteira de crédito elas se mostraram menos conservadoras, proporcionando melhores resultados. / The objective of this research was to evaluate the impacts of the adoption of international standards in economic and financial indicators of Brazilian financial institutions, through the solvency indicators, capital structure and funding, and profitability. Replied to the international study of Miranda (2008), in which economic and financial indicators were calculated for banks in some countries of the European Union. Another study with significant influence was Farias et al.(2014). The sample consisted of nineteen financial institutions listed on the BM&FBovespa and the Caixa Econômica Federal. Financial reporting, preferably were taken from the web page BM&FBovespa, in 2009 in BR GAAP format and in 2010 the 2009 restatement under IFRS. To verify the impact of international standards, analyzes were performed by comparing the averages of each economic and financial indicators, calculated in both accounting standards. The results returned by Mann Whitney test indicate that there is no significant difference between the means of economic and financial indicators of financial institutions calculated in BR GAAP and IFRS. The result of the study differs from Miranda’s finding (2008) in which significant differences were identified for some indicators and countries. However it was observed by varying: the averages for the economic and financial voluntary fitting indicators, immediate liquidity, leverage and return on equity, that the average of the results was higher in BR GAAP format, while that for participation in loans, loans / deposits and savings, the highest means were found in IFRS. The main concepts reflecting changes at economic and financial indicators were: the new cash equivalents classification, measurement of impairment of loans and derivatives, less allowance for doubtful accounts, the idea of fair value and changes as to the non-controlling shareholders. Although not statistically significant changes were found, the loan portfolio grew due to the application of IAS 39, which defers the which defers the recognition of lost assets, so the IFRS apparently increased financial institutions’ conservatism, also when considering the reduction of deposits and interbank investments. But from the perspective of the loan portfolio provisions they were less conservative, providing better results.

Many parasites have evolved to release products that inhibit host defence mechanisms such as enzymes in the mammalian host, in order to promote and sustain their survival within the host. The human filarial nematode Brugia malayi produces larval microfilariae, which circulate in the blood stream. Their most abundant secreted product is a serine protease inhibitor Bm-SPN-2. Serine protease inhibitors (Serpins) are reported to be involved in how the nematodes avoid host immune defences, and in the case of Bm-SPN-2, the protein was found to specifically inhibit the enzymatic activity of human neutrophil elastase and cathepsin G in a dose-dependent manner. More recently, these two enzymes have been linked to the activation of a major innate cytokine IL-33, which is stored as a full-length 270-aa protein in the cell nucleus, and released as an active C-terminal domain upon stimulation. As full-length (FL) human and murine IL-33 are not commercially available, soluble murine and human FL-IL-33 were produced in transfected HEK 293T cells, following mutation of the nuclear binding motif. In this form, IL-33 is no longer retained in the nucleus and can be purified as a soluble protein. It was confirmed that once cleaved, recombinant human IL-33 was able to induce significant IL-6 secretion by mast cells. Bm-SPN-2 was then shown to block human full-length IL-33 cleavage by inhibiting human neutrophil cathepsin G in a dose dependent manner, supporting the hypothesis that Bm-SPN-2 may act in vivo to prevent IL-33 activation and the promotion of the TH2 immune response. However, in the in vivo setting, it was unexpectedly found that IL-33R (ST2) gene deficiency did not enhance the survival of B. pahangi microfilariae. Furthermore, in the absence of IL-33R, murine immune responses to microfilariae were not significantly altered compared to wild-type BALB/c mice, other than in a significant increase in IL-33 expression. Hence while Bm-SPN-2 can act in vitro to forestall one of the key events in TH2 induction, this has not yet been shown to be crucial to the immune response to the parasite in vivo.

<p>This study was undertaken to determine the relationship between the emotional intelligence and burnout levels of police constables of the South African Police Service<br /> (SAPS) in the Western Cape. The field work of constables includes situations in which police officers need to make quick decisions involving life and death.</p>

A new paradigm has evolved in which multiple regulatory interactions between the skeletal and hematopoietic systems have been identified. Previous studies have demonstrated that megakaryocytes (MK) play a dual role in skeletal homeostasis by stimulating osteoblast proliferation and simultaneously inhibiting osteoclast (OC) development. Here we identify a novel regulatory pathway in which the main MK growth factor, thrombopoietin (TPO), directly regulates osteoclastogenesis. To study the role of TPO in OC development, spleen or bone marrow (BM) cells (2x10[exponent]6 cells/ml) or BM macrophages (BMM, 1x10[exponent]5 cells/ml) from C57BL/6 mice , as a source of OC precursors, were cultured with M-CSF (30 ng/ml) and RANKL (50 ng/ml) to induce OC formation. TPO (0.1-1000 ng/ml) and/or primary MK (0-0.5%), derived from C57BL/6 fetal livers, were titrated into these cultures and OC were identified as tartrate resistant acid phosphatase positive (TRAP+) giant cells with >3 nuclei. There was a significant, up to 15-fold reduction in OC formed when MK were added to all OC generating cultures, p < 0.001. Moreover, if OC generating cultures did not contain MK or MK progenitors, TPO treatment significantly enhanced OC formation up to six-fold, p < 0.01. This data demonstrates that MK are responsible for the inhibition of OC formation and that in cultures containing MK or MK progenitors such as BM or spleen cells, that TPO acts indirectly to inhibit OC formation by stimulating megakaryopoiesis, whereas in the absence of MK or MK progenitors TPO directly enhances OC formation. This conclusion is further supported by Real-Time PCR data which demonstrates that OC progenitors express c-mpl, the TPO receptor, albeit at low levels when compared to expression of c-mpl on MK. Finally, we have begun to dissect the c-mpl signaling pathway in OC progenitors. We have found that TPO induces tyrosine phosphorylation of several specific cellular proteins in the JAK/STAT pathway. Thus, TPO acts in a somewhat paradoxical manner by inhibiting OC formation through the stimulation of MK, while simultaneously playing a direct role in enhancing osteoclastogenesis.

<p>This study was undertaken to determine the relationship between the emotional intelligence and burnout levels of police constables of the South African Police Service<br /> (SAPS) in the Western Cape. The field work of constables includes situations in which police officers need to make quick decisions involving life and death.</p>