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essential to society´s good proceeding and the survival of the proper accountants’ class. The profession must be exercised with honesty and respect, avoid using financial illusionism´s method and always having vision to clearly analyze and interpret the supplied accounts and data,Generally, when we don´t follow the ethic principles, we have to face frauds and scandals, just like happened at Parmalat, Enron and Andersen. keywords: accountancy, ethic, honesty, data analysis, data´s…

maneira forte que atraísse investidores que colocariam mais dinheiro na empresa e esta, por via disso (3) poderia aumentar investimentos a realizar; (4) sem sacrificar a sua credibilidade com a agências de credito (especialmente a Moody´s, a Fitch, e a Standard and Poor´s), (5) pelo facto de todas estas operações financeiras trazerem para os livros de contabilidade demasiadas dividas (e assim prejudicarem a credibilidade da empresa junto das agência de crédito e afastarem investidores,…

want to speak out against various issues in today's society. Riot grrrl is not 'man-hating'. It is a movement for grrrls that want to be equal to men. Riot grrrls want to make a stand. Riot grrrl is being a nonconformist and not meeting society's standards. Riot grrrls want to make a change. Riot grrrls are a loosely set up network of underground feminists and music fans, of all ages, all over the country. It's about GRRRL power: women getting together to help and encourage each other,…

functions they have in the system (i.e. their trophic level). The processes, or functions, are the ecosystem mechanisms directly related to species maintenance (e.g. nitrogen fixation by micorhyzae increasing the maintenance of plant species in nitrogen-poor soils). Ecosystem services are natural functions that can be, secondarily, used for human benefit (Costanza et al. 1997; Fearnside 1998; Masood and Garwin 1998; Altieri 1999; Daily 1999). These services involve biological, chemical and…

S&P rebaixa perspectiva de rating da Argentina Standard&Poors critica políticas como a iniciativa do governo argentino de assumir o controle da companhia energética YPF da espanhola Repsol 24 de abril de 2012 | 3h 02 ARIEL PALACIOS, CORRESPONDENTE / BUENOS AIRES - O Estado de S.Paulo A agência de classificação de risco Standard & Poor's anunciou ontem que revisou a perspectiva sobre as emissões de dívida soberana da Argentina de "estável" para "negativa". Segundo a agência, a perspectiva

impending learning difficulties, learning disabilities and learning disorders. The term “learning disability” is often used for general cognitive abilities that are subaverage (IQ between 70 and 85) and are indicative of a mild form of mental retardation (“poor aptitude”) (Kavale & Forness, 2001; Speece, Molloy, & Case, 2003). For a long time learning disabilities were associated with children who a) Display continued and extensive deficits in school performance and b) Have not received…

Trompowski s/n o, Hospital Universitário Clementino Fraga Filho, 5 o andar, Ala Sul, Rio de Janeiro, RJ 21931-059, Brasil. bessabr@brfree.com.br 2 Urban Environmental Department, Institute of Urban Studies. Burg. Oudlaan 50, J-Building, Rotterdam, Holland. 3 Departamento de Saneamento e Saúde Ambiental, Escola Nacional de Saúde Pública, Fundação Oswaldo Cruz. Rua Leopoldo Bulhões 1480, 5 o andar, Rio de Janeiro, RJ 21041-210, Brasil. Abstract In developing…

exceptional mechanical properties and multi-functional characteristics. The potential of employing CNTs as reinforcements has, however, been severely limited because of the difficulties associated with dispersion of entangled CNTs during processing and the poor interfacial interactions between CNTs and polymer. To ensure effective reinforcements for polymer composites, proper dispersion and good interfacial Corresponding author. Tel.: +86 852 23587207; fax: +86 852 23581543. E-mail…

............... 4B68 4.5 Lubricant and Wear Particle Analysis ............................................................ 4B69 4.5.1 Purpose............................................................................................. 4B69 4.5.2 Standard Analytical Tests ................................................................. 4B70 4.5.3 Special Tests..................................................................................... 4B72 4.5.4 Application .............................

INDU. O índice Dow Jones (DJIA) é, ao lado do Nasdaq Composite e do Standard & Poor’s 500, um dos principais indicadores dos movimentos do mercado americano. Dos três indicadores, o DJIA é o mais largamente publicado e discutido. O cálculo deste índice é baseado na cotação das ações de 30 (trinta) das maiores e mais importantes empresas dos Estados Unidos. Standard & Poor’s 500 (Estados Unidos da América) O Standard & Poor’s 500 projeta o desempenho das 500 companhias líderes nos