In the last years, architectural practice has been confronted with a paradigm shift towards the application of digital methods in design activities. In this regard, it is a pedagogic challenge to provide a suitable co...In the last years, architectural practice has been confronted with a paradigm shift towards the application of digital methods in design activities. In this regard, it is a pedagogic challenge to provide a suitable computational background for architectural students, to improve their ability to apply algorithmic-parametric logic, as well as fabrication and prototyping resources to design problem solving. This challenge is even stronger when considering less favored social and technological contexts, such as in Brazil, for example. In this scenario, this article presents and discusses the procedures and the results from a didactic experience carried out in a design computing-oriented discipline, inserted in the curriculum of a Brazilian architecture course. Hence, this paper shares some design computing teaching experiences and presents some results on computational methods and creative approaches, with a view to contribute to a better understanding about the relations between logical thinking, mathematics and architectural design processes.展开更多
Nigeria ranks among the countries with the highest fiscal indiscipline in the globe regardless of the parameters used. The country has also a weak tax collection system which results in tax evasion, and there is insig...Nigeria ranks among the countries with the highest fiscal indiscipline in the globe regardless of the parameters used. The country has also a weak tax collection system which results in tax evasion, and there is insignificant revenue, thus making the state and the municipalities dependent on federal allocations. The current study objectifies to propose the enactment of the Fiscal Responsibility Act （FRA） for the Nigerian Public Administration based on the frameworks implemented in Brazil. As a glance, the basic arithmetic that guides the Act is spending must equal revenue. The study is anchored on the premise that the FRA brings innumerable benefits to the populace by stabilizing public spending and paving way for a consistent budgetary forecast and its compliance thereby contributing to uphold transparency. Methodologically wise, the study adopts a case study approach and also used the interpretative style in order to strive on the action needed, which tends to be interventionist. Upon analysis of the secondary documents at our disposal, we conclude that control tools such as the SIAFEM system which is the backbone of FRA will be an essential artifact to institutionalize surveillance and also assist the Nigerian government in curtailing spending and also orientate accountability at all levels be it federal, state or municipal.展开更多
Although Brazil has a long history of having insider trading laws （IT laws） in place and became the first emerging country to enforce the IT laws （Bhattacharya ＆ Daouk, 2002）, criminal sanctions and hefty monetar...Although Brazil has a long history of having insider trading laws （IT laws） in place and became the first emerging country to enforce the IT laws （Bhattacharya ＆ Daouk, 2002）, criminal sanctions and hefty monetary penalties were only made possible by the amendment of its laws against IT on October 31, 2001. We study the stock price effects of merger announcements made by 151 firms over two periods, before and after the change of IT laws. Our empirical results suggest that target firms attained positive price run-ups in pre-announcement windows before, but not after, the legal regime change. While acquiring firms had strong positive pre-announcement reactions in both legal regimes, the abnormal returns （AR） decreased in the more stringent legal regime. These results indicate that more stringent IT laws may deter IT and improve market efficiency in an emerging country.展开更多
The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social a...The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.展开更多
The purpose of this study is to explore the urban morphological aspects of cities governed by the juridical regime of emphyteusis, a recurrent situation in the northeastern part of the state of Silo Paulo, Brazil, wit...The purpose of this study is to explore the urban morphological aspects of cities governed by the juridical regime of emphyteusis, a recurrent situation in the northeastern part of the state of Silo Paulo, Brazil, with special attention to the city of Ribeirao Preto. The concession of lands to the Catholic Church was a recurring practice in Brazil during the colonial and imperial periods, when the cities were being established. As these lands were intended for the formation of patrimonial goods to show the devotion of the residents to a Catholic saint, the lands were not allowed to be commercialized. The tenure reveals a relation in which there is an owner--the landlord--who has direct control of the urban land. This owner allows another--the leaseholder--the useful domain of the land, thus giving the latter the right to use the land, the obligation to pay an annual tax and the responsibility to give the owner a percentage of the sales generated from the land. In 1845, farmers donated a tract of land to be used to glorify Silo Sebastiao. This land is now the city of Ribeirao Preto, and it is this conjuncture that defined the structure and the transformation of the original urban form of the current city.展开更多
文摘In the last years, architectural practice has been confronted with a paradigm shift towards the application of digital methods in design activities. In this regard, it is a pedagogic challenge to provide a suitable computational background for architectural students, to improve their ability to apply algorithmic-parametric logic, as well as fabrication and prototyping resources to design problem solving. This challenge is even stronger when considering less favored social and technological contexts, such as in Brazil, for example. In this scenario, this article presents and discusses the procedures and the results from a didactic experience carried out in a design computing-oriented discipline, inserted in the curriculum of a Brazilian architecture course. Hence, this paper shares some design computing teaching experiences and presents some results on computational methods and creative approaches, with a view to contribute to a better understanding about the relations between logical thinking, mathematics and architectural design processes.
文摘Nigeria ranks among the countries with the highest fiscal indiscipline in the globe regardless of the parameters used. The country has also a weak tax collection system which results in tax evasion, and there is insignificant revenue, thus making the state and the municipalities dependent on federal allocations. The current study objectifies to propose the enactment of the Fiscal Responsibility Act （FRA） for the Nigerian Public Administration based on the frameworks implemented in Brazil. As a glance, the basic arithmetic that guides the Act is spending must equal revenue. The study is anchored on the premise that the FRA brings innumerable benefits to the populace by stabilizing public spending and paving way for a consistent budgetary forecast and its compliance thereby contributing to uphold transparency. Methodologically wise, the study adopts a case study approach and also used the interpretative style in order to strive on the action needed, which tends to be interventionist. Upon analysis of the secondary documents at our disposal, we conclude that control tools such as the SIAFEM system which is the backbone of FRA will be an essential artifact to institutionalize surveillance and also assist the Nigerian government in curtailing spending and also orientate accountability at all levels be it federal, state or municipal.
文摘Although Brazil has a long history of having insider trading laws （IT laws） in place and became the first emerging country to enforce the IT laws （Bhattacharya ＆ Daouk, 2002）, criminal sanctions and hefty monetary penalties were only made possible by the amendment of its laws against IT on October 31, 2001. We study the stock price effects of merger announcements made by 151 firms over two periods, before and after the change of IT laws. Our empirical results suggest that target firms attained positive price run-ups in pre-announcement windows before, but not after, the legal regime change. While acquiring firms had strong positive pre-announcement reactions in both legal regimes, the abnormal returns （AR） decreased in the more stringent legal regime. These results indicate that more stringent IT laws may deter IT and improve market efficiency in an emerging country.
文摘The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.
文摘The purpose of this study is to explore the urban morphological aspects of cities governed by the juridical regime of emphyteusis, a recurrent situation in the northeastern part of the state of Silo Paulo, Brazil, with special attention to the city of Ribeirao Preto. The concession of lands to the Catholic Church was a recurring practice in Brazil during the colonial and imperial periods, when the cities were being established. As these lands were intended for the formation of patrimonial goods to show the devotion of the residents to a Catholic saint, the lands were not allowed to be commercialized. The tenure reveals a relation in which there is an owner--the landlord--who has direct control of the urban land. This owner allows another--the leaseholder--the useful domain of the land, thus giving the latter the right to use the land, the obligation to pay an annual tax and the responsibility to give the owner a percentage of the sales generated from the land. In 1845, farmers donated a tract of land to be used to glorify Silo Sebastiao. This land is now the city of Ribeirao Preto, and it is this conjuncture that defined the structure and the transformation of the original urban form of the current city.
