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Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Latinoamericana de Ciencias Sociales, Niñez y Juventud is the property of Centro de Estudiso Avanzados en Ninez y Juventud alaianza Cinde, Universidad de Manizales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article evaluates the effectiveness of internal control processes in savings and credit unions in the Tambo canton using the COSO model. The research findings indicate that the internal control processes in these credit unions are effective, demonstrating commitment, responsibility, integrity, common objectives, communication, and evaluation among the workers. The study emphasizes the importance of commitment, communication, and evaluation in ensuring reliability and highlights the significance of trustworthy and reliable internal control mechanisms in fostering integrity and responsibility within organizations. The article also discusses the importance of internal control in credit unions, explores different methods for evaluating internal control, and highlights the benefits it provides. The study concludes that the internal control system of these credit unions is generally effective and emphasizes the importance of continuous evaluation and corrective measures to maintain efficiency. [Extracted from the article]

This article explores the increasing use of analytical procedures by auditors in Portugal and the reasons behind this trend. The study surveyed 92 auditors and found that the main reasons for the increased use of analytical procedures are time pressure, better understanding of applicable norms, and the technical sophistication of these procedures. The research suggests that auditors are using analytical procedures to improve efficiency and comply with auditing standards. However, it is noted that detailed tests are often necessary as analytical procedures may not always provide sufficient evidence for financial statements. [Extracted from the article]

This article explores the use of qard al-hasan as a crowdfunding instrument to finance Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The research analyzes the internal and external aspects necessary for successful implementation, including system management, customers, and authority. The findings aim to improve the quality and sustainability of qard al-hasan financing, ultimately increasing access to financing for MSMEs. The article also discusses the challenges faced by MSMEs in Indonesia and recommends measures to strengthen qard al-hasan as a wealth redistribution instrument. Overall, the research provides insights into alternative financing options for MSMEs and emphasizes the importance of good governance and customer focus in the revitalization process. [Extracted from the article]

Copyright of Arquivos de Ciências da Saúde da UNIPAR is the property of Associacao Paranaense de Ensino e Cultura and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Risk as a research phenomenon in the government sector is still an embryonic, challenging, and multifaceted subject. This study aimed to review the existing literature around risk in Public Administration and outline future research directions within this area based on mapping the existing production in the five main journals specialized in public administration. The researched studies were analyzed and classified according to the area or government sector and organizational levels in which the research was conducted, seeking to identify the relationship between risk and other analysis factors and theories. This article contributes theoretically and methodologically to advancing the field of knowledge, synthesizing existing publications, pointing out gaps in the literature, and proposing theoretical perspectives and methodological approaches that address the dynamics of the risk phenomenon in future research. In addition, it contributes practically to professionals who deal with risk in the public context, managers, public servants, and private partners, among others. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ingeniería Solidaria is the property of Universidad Cooperativa de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper aims an analysis about the impact of the technology implementation in the justice administration in Colombia from the changes introduced by the fourt industry revolution. although the use of TICs for a better development of justice isn´t a legal mandate, with the emergency derived from COVID-19, it was necessary to use different shock strategies against the possibility of physical contact in the judicial services. The main objective is to determinate the impact caused by the changes presented in the use of technology generated by the COVID-19 in Colombian justice: the application of Information and communication technologies (TICs) to the Law. In this context, it been used an analytical documentary approach by the study of juridical texts, specialized web pages and other documents that allow to go deeper in the subject. As a main conslusion, are evidente new cultural patterns and new autonomous regulations forms of human behavior, juridical traffic, wich are linked to data ownership, intimacy rigths, strategic and politic advantages that may arise from its use among other. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the study is to determine whether auditors react to market information - stock price volatility and market value fluctuations - and to what extent this has an effect on their propensity to issue a modified opinion or include emphasis of matter paragraphs in their audit reports. Methodology: The empirical tests were based on estimates of logistic regression with data from 338 non-financial companies listed in the B3 [Brazilian Stock Exchange] during the period 2009-2020 and obtained directly from the Securities and Exchange Commission (CVM) and the database of the Economatica platform. Results: The results revealed that the entities which recorded greater volatility in stock returns, were more likely to include changes of opinion and emphasis of matter paragraphs in their audit reports. This suggests that the auditor regards this market risk as a sign of an audit risk for the entity that will lead to stricter judgments and even act as kind of self-protection. However, no link was found between market value fluctuations or emphasis of matter paragraphs, which contradicted the expectation that the greater the losses in market values, the greater the probability of the auditor's opinion being modified. Research Contributions: The empirical evidence fills a gap in the literature in this area. What is usually examined is the effects of the content on the marketing audit report, whereas this study concentrates on exploring an inverse relationship - the effect of information in the market on operational audits. In addition, the findings help to obtain a better understanding of the work of the auditors and provide valuable assistance to professionals and regulators in the area. [ABSTRACT FROM AUTHOR]

Copyright of Avances is the property of Instituto de Informacion Cientifica y Tecnologica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Opinião Jurídica is the property of Revista Opiniao Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Direito da Cidade is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cadernos de Saude Publica is the property of Escola Nacional de Saude Publica Sergio Arouca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Enfermagem e Atenção à Saúde (REAS) is the property of Revista de Enfermagem e Atencao a Saude - Reas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

New risks are emerging from global changes – climatic, technological and societal – which imply taking into account multiple spatial and temporal scales and a diversity of actors. To cope with them, it is necessary to develop citizen participation, to strengthen the territorial dimension and to take into account the vulnerability of individuals. This text aims to understand the impacts of climate change on the concepts and intervention methods in activity-centered ergonomics. Connections should be made with two disciplines : environmental and political sciences. Two cases will illustrate the evolution of the activity analysis model : that of women mountain guides and that of actors in the risk management of permafrost degradation. Climate change calls for ergonomics to take greater account of the social dimensions and networks of actors in its models. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this study was to investigate whether the systematic risk of companies listed on the Brazilian Stock Exchange (B3) is affected by the quality of accounting information. Additionally, it was verified whether the systematic risk was affected differently after the mandatory adoption of IFRS in Brazil. Methodology: The sample comprised all companies with observations listed on the Brazilian stock exchange (B3) from 2005 to 2021. Empirical research was carried out with descriptive analysis and a quantitative approach. Data were estimated in a panel with fixed effects. The total value of the accruals of Dechow and Dichev (2002) and Jones (1991) were used as measures of the quality of accounting information. The systematic risk measures were estimated using market models and three factors by Fama and French (1993). Results: In general, companies that have higher quality accounting information are able to reduce information asymmetry problems, which increase systematic risk, thus, having higher quality in this information reduces the risk to the investor. Contributions of the Study: The results of this research bring practical contributions to the market and investors, who can feel more secure due to the clarity and confidence in the information. Even with the adoption of IFRS in Brazil, the main conclusion is that it actually contributes to the quality of information being converted into lower risks. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Psicología del Deporte is the property of Cuadernos de Psicologia del Deporte and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Paideia (0103863X) is the property of Paideia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Psicologia, Diversidade e Saúde is the property of Revista Psicologia, Diversidade e Saude and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Geopolitica(s): Revista de Estudios Sobre Espacio y Poder is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Investigación en Salud VIVE is the property of Revista de Investigacion en Salud VIVE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Nursing UFPE / Revista de Enfermagem UFPE is the property of Revista de Enfermagem UFPE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Estudos Feministas is the property of Revista Estudos Feministas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sexualidad, Salud y Sociedad: Revista Latinoamericana is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sexualidad, Salud y Sociedad: Revista Latinoamericana is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of the research was to understand the Caxangá Watershed Environmental Vulnerability in Boa Vista-RR. As a methodology, socioeconomic information from the Caxangá Hydrographic Basin was collected and later followed with the laboratory stage, with the crossing of natural and social elements in the ArcGis 10.1 software. The results indicate concentration of sites with high vulnerability near and in the Calungá neighborhood coinciding with an area of concentration of people with low income, that is, in flood events, these places tend to suffer more damages, noting that they have a low slope, in addition to Have a large concentration of people and infrastructure that can potentiate the effects of a flood event. The products of this research should serve as guidance for possible infrastructure projects in places of high environmental vulnerability, especially in the Caxangá Watershed. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Investigación en Salud VIVE is the property of Revista de Investigacion en Salud VIVE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Panamerican Journal of Neuropsychology / Cuadernos de Neuropsicología is the property of Cuadernos de Neuropsicologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to identify the influence of executive compensation on the risk of publicly traded companies listed on B3 (Brazilian Stock Exchange). For this purpose, we collected data from 230 companies, from 2010 to 2019, which were subjected to regressions by unbalanced panel data, using the generalized systemic moments method (GMM-SYS). The results suggest that the total and average compensation, as well as the fixed salary, bonus and compensation for shares and options paid to executives increase the companies' accounting and market risk. The disparity between the highest and lowest salaries increases the market's perception of the risk levels of firms. In addition, performance, indebtedness, and aspects related to turnover, tenure and age of executives influence the risk of companies. [ABSTRACT FROM AUTHOR]

Copyright of Signos is the property of Universidad Santo Tomas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Signos is the property of Universidad Santo Tomas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study is to describe the Clinical Child Development Risk Indicators throughout a parent-baby psychoanalytic psychotherapy. A four-month-old baby at the beginning of psychotherapy, at risk for child development - assessed using the CDRI protocol - and his parents participated in the research. Thirty parentbaby psychotherapy sessions took place over nine months and were recorded in audio and video format. Videos were watched to assess the child development risk indicators by comparing four moments of the psychotherapeutic process: initial evaluation of the baby, at three, six and nine months of the treatment. Results showed that Clinical Child Development Risk Indicators decreased throughout the treatment and disappeared completely at the end of the nine months of psychotherapy. [ABSTRACT FROM AUTHOR]

From this space of long consideration, there is the aim to raise awareness of the importance of addressing the violence of the patient towards the professional. Burnout is a risk factor and, therefore, the vulnerability of professionals nowadays due to the pandemic, can increase said risk, seriously affecting their health. [ABSTRACT FROM AUTHOR]

Research investigates the inhibition of violation of human rights from the point of view of social entrepreneurship within the context of corporative environment through a case study, specifically, manufacturers of cars implied in the so-called Dieselgate. It investigates how internationals norms and the firm's social function may inhibit such cases. The induction method is employed in the study of materials on the theme and the hypothesis-deduction in the study of legislation concerned. Results show that further activities should be undertaken so that big firms may comply to entrepreneur activity and respect for human and individual rights of third parties. [ABSTRACT FROM AUTHOR]

Copyright of Revista Ciencias de la Salud is the property of Colegio Mayor de Nuestra Senora del Rosario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)