scholarly journals The fiscal piece of advice as instrument of protection and generation of value to the minority shareholders. An vision of corporate governance.

2007 ◽  
Vol 4 (2) ◽  
pp. 74-82
Author(s):  
Sergio Antonio Loureiro Escuder ◽  
Joao Eduardo Prudencio Tinoco

The present article inserted in the extent of the corporate governance has as objective contributes in the evaluation of the importance of the fiscal piece of advice in the structure of the organizations, with lucrative purposes, as control instrument and support to the shareholders’ Assembly, to the light of the legislation of the limited companies and of the reduction entities, class organs, like IBGC, CVM, IBRACON and BOVESPA. It was observed, on the other hand, that the family company is preponderant in Brazil, and that that central aspect limits the performance of the fiscal piece of advice in the context of the corporate governance

2021 ◽  
Vol 58 (1) ◽  
pp. 555-566
Author(s):  
Mohamed Fahmi Ghazwi

The OECD defined corporate governance  as, enforce laws, rules and standards that define the relationship between company management on the one hand, shareholders, stakeholders or parties associated with the company on the other, and urge financial institutions to adopt those laws and standards in their systems to ensure universal classification, such laws and standards are called corporate governance. Some countries have adopted such standards, which are based on integrity and transparency, such as the Hashemite Kingdom of Jordan, but the apply these standards to protect the minority of shareholders in the joint stock companies are in conflict with certain legal provisions laid down by the Jordanian legislature in the companies Act. The Jordanian companies' law and some other financial laws have, of course, included a number of factors that encourage corporate governance, but on the other hand, we find texts that still impede the application of these standards and provide indicators that do not encourage the application of their standards and affect the rights of minority shareholders. The study will refer to the most important corporate governance criteria that balance the rights of the minority and majority shareholders with those that still need to be modified.


Author(s):  
Carmen Jiménez Fernánde ◽  
Beatriz Álvarez González ◽  
Juan Antonio Gil Pascual ◽  
Mª Ángeles Murga Menoyo ◽  
José A Téllez Muñoz ◽  
...  

RESUMENEn este artículo proponemos un Modelo sociocultural explicativo del alto rendimiento y de la alta capacidad. El modelo es consecuencia, por un lado, de la propia evolución que la psicología, y ciencias afines, como la pedagogía y la orientación educativa, han sufrido a lo largo de las últimas décadas, tendiéndose cada vez más a integrar variables de tipo cognitivas, afectivas y socioculturales; y por otro, de la propia evolución y desarrollo de las investigaciones realizadas por el equipo, especialmente de la información emergente y no prevista surgida durante el proceso de investigación. Contar con un modelo amplio y comprensivo resulta esencial para garantizar los procesos de orientación e intervención psicopedagógica que favorezcan un alto desarrollo y rendimiento y una atención adecuada a los estudiantes con altas capacidades. En el modelo se concretan seis dimensiones, en este artículo nos centraremos en una de ellas: el ámbito familiar.ABSTRACTIn this article we propose a Sociocultural explanatory model of high perfomance and high ability. This model is the result of, o one hand, the evolution of Psychology and related science, like pedagogy and education al guidance, during the last decades, towards the integration of cognitive, emotional and sociocultural variables, and, on the other hand, the result of the evolution and development of the research carried out by our own group, especially regarding the unexpected information come up during the research process. To have a wide and understanding model is essential to guarantee the psychopedagogical intervention and guidance processes which favour a high development and performance, as well as, an appropriate attention to the students with high abilities. This model includes six aspects, in the present article we focus on one of them: the family field.


2014 ◽  
Vol 58 (1) ◽  
pp. 13-22
Author(s):  
Roman Wituła ◽  
Edyta Hetmaniok ◽  
Damian Słota

Abstract In the paper we present the selected properties of composition relation of the convergent and divergent permutations connected with commutation. We note that a permutation on ℕ is called the convergent permutation if for each convergent series ∑an of real terms, the p-rearranged series ∑ap(n) is also convergent. All the other permutations on ℕ are called the divergent permutations. We have proven, among others, that, for many permutations p on ℕ, the family of divergent permutations q on ℕ commuting with p possesses cardinality of the continuum. For example, the permutations p on ℕ having finite order possess this property. On the other hand, an example of a convergent permutation which commutes only with some convergent permutations is also presented.


Vox Patrum ◽  
2010 ◽  
Vol 55 ◽  
pp. 361-373
Author(s):  
Maciej Kokoszko ◽  
Katarzyna Gibel-Buszewska

The present article focuses on one of the Greek delicacies mentioned by Photius and Eustathius, i.e. a Lydian import called kandaulos/kandylos. The dish was developed before the mid. VI th c. BC and named after a Lydian king, Kandaules, who ruled in the VII th c. BC. The delicacy was (via the Ionians) borrowed by the Helens and established itself in Greece sometime in the V th c. It became popular in Hellenistic times. The information we possess allow us to reconstruct two varieties of kandaulos/ kandylos. The first was savoury and consisted of cooked meat, stock, Phrygian cheese, breadcrumbs and dill (or fennel). The other included milk, lard, cheese and honey. The dish is reported to have been costly, prestigious and indicating the social status of those who would eat it. Though there is much evidence suggesting its popularity in antiquity, we lack solid evidence proving that kaunaudlos/kandylos was eaten in Byzantine times. On the other hand, Byzantine authors preserved the most detailed literary data on the delicacy. If it had not been for the Byzantine interest, our competence in the field of Greek cuisine would be even faultier.


2016 ◽  
Vol 3 (01) ◽  
Author(s):  
Shlesha Singh ◽  
Mrinalini Pandey

Organizations are these days realizing the importance of women in the workforce and to tap that talent, organizations are now-a-days putting extra efforts. Workplaces were designed keeping men in mind and which has been intercepting women from continuing the competitive jobs and career along with the family responsibilities. On the other hand, there are various workplace barriers which are adding to the other problems. Women face several barriers at the workplace like sexual harassment, glass ceiling and gender stereotype.


1895 ◽  
Vol 2 (12) ◽  
pp. 529-539 ◽  
Author(s):  
H. A. Nicholson ◽  
J. E. Marr

Since the remarkable paper by Professor Lapworth “On an Improved Classification of the Rhabdophora” was published in the Geological Magazine for 1873, a great deal of fresh information has been gathered as to these interesting fossils; but the classification given in that paper, though to some extent confessedly artificial, is still generally adhered to. Observations made by the authors in recent years lead them to suppose that that classification will in the future undergo considerable modification; but in the present state of our knowledge it serves a purpose so useful, that it is not our intention to propose any immediate change in it. Our object, on the other hand, is to bring forward certain conclusions which we have independently reached, and which will, we believe, enhance the value of Graptolites to the stratigraphical geologist, and lead to results important to the biologist. Our conclusions are based upon an examination of a large number of forms generally referred to the family Dichograptidæ; but, as we propose very briefly to indicate, they affect the relationships of Graptolites belonging to other families also.


Zootaxa ◽  
2021 ◽  
Vol 5051 (1) ◽  
pp. 346-386
Author(s):  
SÜPHAN KARAYTUĞ ◽  
SERDAR SAK ◽  
ALP ALPER ◽  
SERDAR SÖNMEZ

An attempt was made to test if Lourinia armata (Claus, 1866)—as it is currently diagnosed—represents a species complex. Detailed examination and comparisons of several specimens collected from different localities suggest that L. armata indeed represents a complex of four closely related morphospecies that can be differentiated from one another by only detailed observations. One of the four species is identified as Lourinia aff. armata and the other three species are described as new to science and named as Lourinia wellsi sp. nov., L. gocmeni sp. nov., and L. aldabraensis sp. nov. Detailed review of previous species records indicates that the genus Lourinia Wilson, 1924 is distributed worldwide. Ceyloniella nicobarica Sewell, 1940, originally described from Nicobar Island and previously considered a junior subjective synonym of L. armata is reinstated as Lourinia nicobarica (Sewell, 1940) comb. nov. on the basis of the unique paddle-shaped caudal ramus seta V. It is postulated that almost all of these records are unreliable in terms of representing true Lourinia aff. armata described herein. On the other hand, the comparative evaluation of the illustrations and descriptions in the published literature indicates the presence of several new species waiting to be discovered in the genus Lourinia.                 It has been determined that, according to updated modern keys, the recent inclusion of the monotypic genus Archeolourinia Corgosinho & Schizas, 2013 in the Louriniidae is not justified since Archeolourinia shermani Corgosinho & Schizas, 2013 does not belong to this family but should be assigned to the Canthocamptidae. On the other hand, it has been argued that the exact phylogenetic position of the Louriniidae still remains problematic since none of the diagnostic characters supports the monophyly of the family within the Oligoarthra. It has also been argued that the close relationship between Louriniidae and Canthocamptidae is supported since both families share the homologous sexual dimorphism (apophysis) on P3 endopod. The most important characteristic that can possibly be used to define Louriniidae is the reduction of maxilliped.  


2021 ◽  
Vol 2 (4) ◽  
pp. 91-101
Author(s):  
Saleha Ilhaam

The term strategic essentialism, coined by Spivak, is generally understood as “a political strategy whereby differences (within Group) are temporarily downplayed, and unity assumed for the sake of achieving political goals.” On the other hand, essentialism focuses that everything in this world has an intrinsic and immutable essence of its own. The adaption of a particular “nature” of one group of people by way of sexism, culturalization, and ethnification is strongly linked to the idea of essentialism. Mulk Raj Anand’s Bakha is dictated as an outcast by the institutionalized hierarchy of caste practice. He is essentialized as an untouchable by attributing to him the characteristic of dirt and filth. However, unlike other untouchables, Bakha can apprehend the difference between the cultured and uncultured, dirt and cleanliness. Via an analysis of Anand’s “Untouchable,” the present article aims to bring to the forefront the horrid destruction of the individual self that stems from misrepresentations of personality. Through strategic essentialism, it unravels Bakha’s contrasting nature as opposed to his pariah class, defied by his remarkable inner character and etiquette. The term condemns the essentialist categories of human existence. It has been applied to decontextualize and deconstruct the inaccurately essentialized identity of Bakha, which has made him a part of the group he does not actually belong to.


2003 ◽  
Vol 81 (12) ◽  
pp. 1285-1292 ◽  
Author(s):  
Takefumi Hattori ◽  
Akira Ohta ◽  
Masayuki Itaya ◽  
Mikio Shimada

We have investigated growth of ectomycorrhizal (ECM) fungi (i.e., 55 strains of 32 species in 15 genera) on saturated (palmitate), monounsaturated (oleate), diunsaturated (linoleate), triunsaturated (linolenate) fatty acids, and the triacylglyceride of oleate (triolein) lipid to elucidate an ability to utilize the fatty acids and lipid as a carbon source for growth. Relative utilization ratios (URs, %) based on mycelial growth on glucose suggest that ECM fungi belonging to the family Thelephoraceae have an ability to utilize palmitate. On the other hand, ECM fungi in the genus Laccaria can utilize at least either palmitate or oleate. Furthermore, Hygropharus russula grows on palmitate, oleate, and slightly on triolein. Lactarius chrysorrheus grows only on palmitate. These fatty-acid- and lipid-utilizing fungi may be promising as model fungi for further elucidation of the metabolic ability to utilize the fatty acids and lipid as a carbon source. On the contrary, the fungi in the genus Suillus were shown to scarcely utilize the fatty acids and lipid. Furthermore, most ECM fungi did not grow on either linoleate or linolenate.Key words: carbon source, ectomycorrhizal fungi, fatty acid, lipid, mycelial growth.


2021 ◽  
Author(s):  
Fermanto Lianto ◽  
Lilianny Sigit Arifin ◽  
Y. Basuki Dwisusanto ◽  
Rudy Trisno

Abstract Sharing a corridor space in a rusunawa could form patterns of adaptation and exemplify the phenomenon of territorial mastery. This research aims to understand the form of this mastery as perceived by the occupants using the Grounded Theory method. The results show a theory of territorial mastery that can be developed from the findings in the field is a new theory of territorial characteristics, based on hard and soft territory. The hard territory is territorial control that is tangible or intangible, fixed or unchanged, and firm, whose existence is clear in a space that can be seen, occupied or controlled and maintained, and recognized by other residents. On the other hand, the soft territory is territorial control that is tangible and intangible, and which allows for flexible and soft shifts because it is an expression of the family and cultural emotions of guyub, so that mastery of the soft territory occurs not only because of tolerance, but also because of the prioritization of the feeling of kinship in living under one roof, and the harmonization of guyub relationships amongst people in a community


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