Regulatory Accounting
Mostrando 13-24 de 36 artigos, teses e dissertações.
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13. Os impactos da conversão de demostrações financeiras preparadas de acordo com as práticas contábeis adotadas no Brasil para as normas internacionais de contabilidade - International Financial Reporting Standards (IFRS): um estudo de caso da Companhia Arcelor Brasil S.A.
This dissertation intends to contribute to the studies of the international accounting in a moment when this matter is becoming very relevant for the business scenario of our country, even for regulatory, academic or professional purposes. The convergence of accounting practices around the world is no longer something distant from our reality, and it is fina
Publicado em: 2008
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14. Overview on the role of Sarbanes-Oxley Act of 2002 over the management of operational risk within brazilian financial corporations / Estudo da influência do Sarbanes-Oxley Act of 2002 sobre o gerenciamento do risco operacional em instituições financeiras brasileiras
Deregulation and globalization of financial services allied with the sophisticated technology used to perform financial operations have increased the complexity of banking activities resulting in the subsequent exposure of financial corporations to operational risk. Several cases of huge losses related to operational risk have been reported in the last 10 ye
Publicado em: 2008
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15. Financial statements internal control and inspection systems: a critical analysis of specific standards / Sistemas de controles internos e de fiscalização em demonstrações contábeis: uma análise crítica de normas específicas
Stock market regulatory agencies in Brazil and the United States have effected major changes in the control and inspection of the preparation and disclosure of financial statements. The need for these changes was made mostly evident when corporate frauds perpetrated using accounting tools started to be disclosed in the second half of the 1990s in both countr
Publicado em: 2007
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16. Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización contable como modelo para otras áreas económicas
The objective of this paper is to analyse the important decisions made by the European Commission in 2000, in order to undertake a final strategy with regard to accounting harmonisation. We think that this topic is especially relevant in the framework of this International Conference, because many regional accounting harmonising bodies may follow the EU step
Revista Contabilidade & Finanças. Publicado em: 2001-12
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17. Lung evolution as a cipher for physiology
In the postgenomic era, we need an algorithm to readily translate genes into physiologic principles. The failure to advance biomedicine is due to the false hope raised in the wake of the Human Genome Project (HGP) by the promise of systems biology as a ready means of reconstructing physiology from genes. like the atom in physics, the cell, not the gene, is t
American Physiological Society.
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18. Synergistic induction of tissue factor by coagulation factor Xa and TNF: Evidence for involvement of negative regulatory signaling cascades
Enzymes of the blood coagulation pathway enhance the inflammatory response leading to endothelial dysfunction, accounting, in part, for the vascular complications occurring in sepsis and cardiovascular disease. The responses of endothelial cell activation include induction of the expression of tissue factor (TF), a membrane glycoprotein that promotes thrombo
National Academy of Sciences.
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19. Lost gold: the decline of the academic mission in US medical schools
Medical education needs to be redesigned so that it is an equally shared responsibility of clinicians and physician-scientists, with greatly enhanced opportunities for student-faculty bonding. Traditional departments and divisions must be restructured to provide more thoughtful and effective support for academic clinicians and physician-scientists. Existi
American Society for Clinical Investigation.
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20. Large-scale characterization of HeLa cell nuclear phosphoproteins
Determining the site of a regulatory phosphorylation event is often essential for elucidating specific kinase–substrate relationships, providing a handle for understanding essential signaling pathways and ultimately allowing insights into numerous disease pathologies. Despite intense research efforts to elucidate mechanisms of protein phosphorylation regul
National Academy of Sciences.
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21. General amino acid control and specific arginine repression in Saccharomyces cerevisiae: physical study of the bifunctional regulatory region of the ARG3 gene.
To characterize further the regulatory mechanism modulating the expression of the Saccharomyces cerevisiae ARG3 gene, i.e., the specific repression by arginine and the general amino acid control, we analyzed by deletion the region upstream of that gene, determined the nucleotide sequence of operator-constitutive-like mutations affecting the specific regulati
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22. Human papillomavirus and host variables as predictors of clinical course in patients with juvenile-onset recurrent respiratory papillomatosis.
This study provides the first systematic evaluation of papillomavirus type and viral mutation occurring during the course of juvenile-onset recurrent respiratory papillomatosis. One hundred ninety-nine consecutive papillomas excised from 47 children between 1981 and 1996 at The New Children's Hospital in Sydney, Australia, were tested for human papillomaviru
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23. The Escherichia coli FIS protein is not required for the activation of tyrT transcription on entry into exponential growth.
The Escherichia coli DNA bending protein factor for inversion stimulation (FIS), is neither necessary nor responsible for the stimulation of transcription from the wild type promoter for the tyrT operon (encoding a species of tyrosine tRNA) that occurs upon resumption of exponential growth. This conclusion is unexpected given that the regulatory element requ
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24. Independent glucocorticoid induction and repression of two contiguous responsive genes.
Specific DNA sequence elements which contain binding sites for the glucocorticoid receptor mediate the action of glucocorticoid hormones on gene transcription. In glucocorticoid-inducible genes, these glucocorticoid-responsive elements behave as hormone-inducible enhancers of transcription. We have taken advantage of the bovine papillomavirus (BPV) system to