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PurposeThis study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings management (REM).Design/methodology/approachFirm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries.FindingsResults suggest a negative relationship between EM and CSR, consistent with the idea that socially responsible activities are associated with more ethical behavior. Moreover, social responsibility orientation seems to mitigate strongly ERM, which may suggest that managers use less REM in order to protect firm's long-term profitability.Practical implicationsThe authors' findings have practical implications for a large group of stakeholders, such as regulators, investors and business partners. Thus, from an ethical perspective, more socially responsible firms present more trustworthy financial information and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders.Originality/valuePrior literature focuses mainly on discretionary accruals to study the association between EM and CSR. The authors contribute to the literature by considering both EM strategies, accruals and real operations in a European context, which allows for a better understanding of the relationship between CSR and financial information transparency and quality.

In the course of optimizing a novel indazole sulfonamide series that inhibits β-ketoacyl-ACP synthase (KasA) of Mycobacterium tuberculosis, a mutagenic aniline metabolite was identified. Further lead optimization efforts were therefore dedicated to eliminating this critical liability by removing the embedded aniline moiety or modifying its steric or electronic environment. While the narrow SAR space against the target ultimately rendered this goal unsuccessful, key structural knowledge around the binding site of this underexplored target for TB was generated to inform future discovery efforts.

This study focuses on the transition to higher education experienced by Portuguese freshman-year students, displaced and nondisplaced from their parents homes, residents on a peripheral island located in the south of Europe called Madeira island. To understand better how students perceive this transition, we collected their narratives and analyzed them with three instruments of analysis of narratives: Structure, Process and Content narrative manuals. The results were an indicator of the narrative enrichment of the students in this transition period. The findings indicate that there is no significant differences between the two groups of students in terms of narrative elaboration. The two groups scored low on narrative richness: in terms of content, structure and narrative process. This might be explained by the changes and reorganizations that the transition to higher education system implies, causing stress and confusion on students, that evolve into an impoverishment of their narratives about that trans...

Esta dissertação relaciona o consumo da droga e o crime, pois é importante perceber a evolução do fenómeno do consumo, incluindo as substâncias utilizadas e como as próprias substâncias têm vindo a ser alteradas e como a integração das novas drogas afeta a nível físico e psíquico, existindo um desejo ou a necessidade compulsiva de procurar e obter a substância quer pelos seus efeitos, quer para eliminar os sinais de abstinência. A maioria dos consumidores tem patologias associadas como VIH, tuberculose, sífilis entre outros ou psicopatologias, como esquizofrenia. Também a componente criminal em articulação com o uso de drogas deve ser objeto de análise. A segunda parte da dissertação corresponde a um programa de intervenção juspsicológica tendo como objetivo central descrever, analisar e compreender o percurso da passagem da exclusão social como toxicodependente, para uma vida socialmente reinserida. Os objetivos pretendem corresponder às necessidades e caraterísticas específicas da população em causa – toxicodependentes – de forma a promover a inclusão social., This thesis relates to drug use and crime, it is important to recognize how changes in land use and the substances themselves have been changed and as the integration of new drugs affect the physical and mental level and there is a desire or compulsive need to seek and obtain the substance, whether by its effects or to eliminate unpleasant psychic signs that arise with the deprivation of consumption. Most consumers have associated pathologies substances such as VIH, tuberculosis, syphilis among others and psychopathology, as schizophrenia. The concept of crime is also important to be noticed. Then there is talk of Social Reinsertion it is an essential process for anyone who wants to stabilize his life, beginning with the treatment. The second part of Dissertation corresponds to an intervention program with the central objective to describe, analyze and understand the route of the passage of social exclusion as a drug addict for a socially reinserted life. The objectives aim to meet the specific needs and characteristics of the population concerned - drug addicts - in order to promote social inclusion., Orientação: Carlos Alberto Poiares

Tese de Mestrado Integrado, Universidade de Lisboa, Faculdade de Medicina Dentária, 2011 Submitted by Maria Luisa Lima Pinheiro (luisa.pinheiro@fmd.ul.pt) on 2012-07-19T10:38:22Z No. of bitstreams: 1 Periodontite como indicador de risco para Peri-implantite.pdf: 954161 bytes, checksum: 624c1012d6e90344cb656d789e756817 (MD5) Made available in DSpace on 2012-07-19T10:46:45Z (GMT). No. of bitstreams: 1 Periodontite como indicador de risco para Peri-implantite.pdf: 954161 bytes, checksum: 624c1012d6e90344cb656d789e756817 (MD5) Previous issue date: 2011