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This paper aims to analyze the impact of lockdown on education in the context of social acceleration. In this paper, we address the necessary (re)construction required to enhance the education of adolescents. From this perspective, it examines the potential of the adolescent brain, as advocated by Daniel Siegel. The present study employs a bibliographical research methodology to investigate the impact of social acceleration on education in the aftermath of the lockdown. We emphasize that the adolescent phase is crucial for the development of potentials in the educational context. In this vein, a philosophical analysis of the school is conducted, highlighting it as a space for (re)constructing practices that encourage adolescents to listen to the world around them. Therefore, the school must illuminate the potential of adolescence, such as creativity and openness to novelty, as a space for (re)creating subjects in times of acceleration. [ABSTRACT FROM AUTHOR]

This paper aims to investigate the association between the compliance of the institutional mission of open capital Brazilian companies and the use of non-financial performance indicators. To achieve this goal, it was operationalized a descriptive and quantitative research, considering non-financial companies listed on B3. The institutional mission was measured based on the characteristics proposed by Pearce & David (1987) and David (1989) studies. Likewise, the indicators of non-financial performance were measured based on the research realized by Marquezan, Diehl and Alberton (2013) and Vargas, Diehl, Ayres, & Monteiro (2016). Data referring to nine characteristics associated to mission, as well as nonfinancial indicators of eight distinct groups were collected in annual reports and institutional websites from the companies by the content analysis. The probabilistic sample consisted in 115 companies referring to the fiscal year of 2018. The significance analysis of the relations was realized using Fisher's Exact Test. The results found showed evidence concerning the presence of relations between the compliance of the institutional mission and non-financial performance indicators, suggesting that the analyzed companies make use of these indicators to track the compliance of the declarations expressed in the mission. In practical terms, this study contributes by reinforcing the relevance of the institutional mission to the achievement of entrepreneurial objectives and strategies and by demonstrating that the non-financial performance indicators may be preferable in order to monitor whether what was stated in the mission is being achieved. A new perspective on the analysis of non-financial indicators was inserted in the context of researches that analyze the relation between mission and performance, bringing theoretical contributions and providing new insights for discussions related to the topic. [ABSTRACT FROM AUTHOR]

This paper describes the linguistic features of Afro-Peruvian Spanish as spoken in the municipality of El Carmen, in the immediate vicinity of Chincha. These are linguistic variants that can mostly be found in other parts of Peru, being always stigmatized as 'peasant', 'vulgar', etc. Some features, however, are rather unusual within their national context and may even be related to Caribbean Spanish or to other afrovernacular varieties spoken in Latin America. Against this background, some comments about the place of Afro-Peruvian Spanish in the Peruvian variational context and in the so-called Afro-Hispanic Linguistics turn out to be mandatory. Finally, this paper highlights the actual need of an accurate variational description of Afro-Peruvian Spanish, even more as the Afro-Peruvian community is demanding and, fortunately, gaining visibility in today's Peru (although much work remains to be done). [ABSTRACT FROM AUTHOR]

The aim of this paper is to assess how the outbreak of the new coronavirus led to the contamination of major industries in the global economy and how the rapid political and fiscal response of several governments triggered and prolonged the recession while trying to save the lives of citizens. We also investigated the effect of social distance policies on the level of economic activities and on the prices of stock indexes. Data were collected from stock exchanges on four continents: North America, Africa, Asia and Europe. We extracted information from the stock market on the closing price (PF), lowest price (PB) and highest price (PMA) of the main stock market indicators on the four continents: the FTSE 500 index (United Kingdom); SP 500 (USA); Nikkei 225 (Japan); and the SA Top 40 index (South Africa). In the estimates, we adopted the natural logarithm of each price data to reduce the asymmetry observed in the distribution of stock price data. We concentrated the analysis in the period from January to May 2020, when the coronavirus started to spread to other countries and international markets. We empirically examine the impact of social distance policies on economic activities and stock market indices. The findings reveal that the increasing number of blocking days, monetary policy decisions and international travel restrictions have severely affected the level of economic activities and the closing, opening, lower and higher share prices of the main stock indexes. On the other hand, the restriction imposed on the domestic movement and the increase in spending on fiscal policies had a positive impact on the level of economic activities, although the growing number of confirmed cases of coronavirus virus did not significantly affect the level of economic activities. The discussion in this article contributes to the literature on financial crisis (eg, Allen & Carletti, 2010; Mian & Sufi, 2010; Stiglitz, 2010; Jagannathan, Kapoor & Schaumburg, 2013), as it shows that non-financial and / or non-economic factors they can trigger financial and economic collapse in unprecedented ways. [ABSTRACT FROM AUTHOR]

This paper analyzes the composition of cost and selling, general and administrative (SG&A) expenses for the companies listed in the Basic Industry section of NYSE. The method consists on examining the notes from these companies in the year of 2015, in order to identify the elements of cost mentioned in inventories, costs of goods sold (COGS) and SG&A, as well as the frequency of which they are presented. In the data we analyzed, we found that materials and direct labor are the elements most frequently presented by companies on inventories and COGS, while the personnel expenses are the most common element on SG&A. In addition, the most commonly used inventory valuation method for the companies studied is the First in First Out (FIFO). The results provide evidence of divergence between the elements of inventory and COGS on these companies, which may indicate inconsistency in the measurement, classification or presentation of the information. Based on the results, we conclude that the concomitant use of COGS and SG&A information of companies from different continents may affect the development of comparative studies, mainly those dealing with evidence of phenomena in a worldwide scale, such as cost behavior, for example. [ABSTRACT FROM AUTHOR]

This paper offers new data on the dialectal variation of focalizing ser ('to be') constructions, through the study of two Colombian soap operas, whose action is located in the departments of Antioquia and Cauca's valley. The comparative analysis of these two dialectal zones highlights the vitality of this construction, which is spreading through areas in which it has not been recorded until now. Also, from a formal perspective, this study shows the syntactic flexibility of the structure, in which we frequently find interpolations, other elements that emphasize such as pero and even double focalizations. [ABSTRACT FROM AUTHOR]

This paper analyzes the different law area's that affect the business world, starting with the most known, as: the international trade law and customs law, referring to the most important treaties in the field. Continue with other relevant areas such as environmental law, intellectual property, employment law and consumer law; each with its own internationally that applies in the region and several real cases where the impact these law area's may have in the business world. The text concludes with the importance and necessity of considering the impact of the law, beyond the branches more known in the world of business and trade, customs and similar right, when undertaking a lucrative activity in order to manage properly the potential impact on the businesses that are being developed. [ABSTRACT FROM AUTHOR]

The enterprises face new challenges in respect to the standards compliance in ethical, labor and environmental. In order to have a reputation in the social and environmental aspect, it is essential convey transparency and reliability in the actions. Thus, the enterprises shall provide the information required by law, but which are not restricted to what determines the standard; additional information can be disclosed aiming transparency of accounting norms. In this way, this paper aims to identify the financial significance of the passive contingencies value and environmental provisions emphasized in 295 enterprises that negotiate their shares in the Stock Exchange and Mercantile & Futures Exchange (BM&FBovespa SA) and which are considered potential pollutant in according to the Brazilian legislation which provides about the Environment National Policy. To identify how the contingent liabilities represent financially for the companies investigated was calculated factor of significance from the division between environmental contingencies and provisions to net income. About the impact that contingencies would cause if they all have their probability of occurrence as probable and were to be accrued, it is observed that 25% of companies have their profits reduced by more than half and would get even losses. Moreover, about half of the companies has a significance of up to 7% compared to net income, inferring that the relevance of passive environmental contingencies for most companies is low related to the net profit of the same. [ABSTRACT FROM AUTHOR]

In this paper will be analyzed the article published in Political Science Quarterly, Vol 2, n. 2, in June 1887, entitled «The Study of Administration», written by Woodrow Wilson. This is due to the fact that it has never been analyzed from the perspective of its impact on public human resource management. It is this gap in the literature that we seek to meet through this research. We may add that this will contribute to the intellectual heritage of the Classical Paradigm of Public Administration, whose ideas and assumptions creased over many decades of the twentieth century in the public sector in many countries throughout the world and the presence of vestiges of what would be the doctrines of New Public Management (NPM) almost a century later. [ABSTRACT FROM AUTHOR]

This paper is built upon the predictions of the catering theory of dividends and examines the interaction effect between catering incentives and corporate ownership structure in a behavioral context with investor's perceptions for dividends. We intend to evaluate how the ownership structure affects the disposition of companies in Eurozone countries to adjust their payouts to the investors' sentiments. To achieve this aim, we propose a dividend model that incorporates a variable at a firm-level proxying for the catering effect. The results from the estimation of the model by using the GMM reveal an interaction effect between catering and ownership variables, particularly the level of insider ownership and the interaction between the first and second largest shareholders, taking into account whether there is collusion or contestability between them. [ABSTRACT FROM AUTHOR]