Brazilian Portuguese (BP) is thought to possess contrastive nasal vowels that are different from contextually nasalized vowels in its phonological system. Aerodynamic data (nasal and oral airflow) of 11 native speakers show that interspeaker variability is important in this language with regard to the nasal airflow ratio of tautosyllabic nasal vowels (TNVs; campo [kɐ̃ pʊ] ‘field’) and heterosyll...

In 2014, the Italian Ministry of Environment and Protection Territory Sea (MATTM) launched “Environmental Accounting in Marine Protected Areas” (EAMPA) project, which proposed a new accounting model for Areas (MPAs). The foresaw integration ecological economic components classical schemes through quantification stock flows embracing both perspectives. ended 2019, allowed testing realization mul...

This paper presents a contribution to the debates surrounding the culpability of accounting in the recent financial crisis. It adopts a Marxist theoretical perspective concentrating mainly on Marx’s work on fictitious capital. Fictitious capital is any form of investment (for example bonds, stocks, derivatives, and collateralized debt obligations) which is based upon the expectation of future r...

‘Racial’ disparities among cancers, particularly of the breast and prostate, are something of a mystery. For the US, in the face of slavery and its sequelae, centuries of interbreeding has greatly leavened genetic differences between ‘Blacks’ and ‘whites’, but marked contrasts in disease prevalence and progression persist. ‘Adjustment’ for socioeconomic status and lifestyle, while statistically...

Generally Accepted Accounting Principles (GAAP) provide the basis for measuring, valuing, and presenting financial information to investors and creditors. The Financial Accounting Standards Board (FASB) promulgates GAAP through its Statements of Financial Accounting Standards (SFAS). To guide its thinking in the promulgation of SFAS, the FASB employs as conceptual framework, called Qualitative ...

for their provision of data and projections necessary for this paper's computations.

Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...