MARQUES, C.M.M., ZWIENER, V.P., RAMOS, F.M., BORGO, M., MARQUES, R. Forest structure and species composition along a successional gradient of Lowland Atlantic Forest in Southern Brazil. Biota http://dx.doi.org/10.1590/1676-06032014009414Abstract: The Lowland Forest is one of the most disturbed and fragile ecosystems in the Atlantic Forest biome, yet little is known regarding its successional trajectory and resilience. We evaluated changes in species assemblages and forest structure of the canopy and understory along a successional gradient (young 21-yrs old forest, immature 34-yrs old forest and late successional 59-yrs old forest) aiming to assess changes in species composition and successional trajectory of different strata of secondary forests. A 0.1 ha plot (ten 10x10 m sub-plots) from each forest stand was surveyed for trees and shrubs with a diameter at breast height (DBH) > 4.8 cm (canopy) and for individuals with heights > 1 m and DBH , 4.8 cm (understory). A total of 3,619 individuals from 82 plant species were sampled. The successional gradient was marked by a unidirectional increase in species richness and a bidirectional pattern of density changes (increasing from young to immature forest and decreasing from immature to late successional forest). Community assemblages were distinct in the three forests and two strata; indicator species were only weakly shared among stands. Thus, each successional forest and stratum was observed to be a unique plant community. Our results suggest slight predictability of community assemblages in secondary forests, but a relatively fast recovery of forest structure. Keywords: canopy, chronosequence, Restinga, understory.MARQUES, C.M.M., ZWIENER, V.P., RAMOS, F.M., BORGO, M., MARQUES, R. Estrutura e composição ao longo de um gradiente sucessional de Floresta de Terras Baixas no sul do Brasil. Biota http://dx.doi.org/10.1590/1676-06032014009414Resumo: As Florestas de Terras Baixas constituem um dos ecossistemas mais perturbados e frá geis no bioma Mata Atlâ ntica, mas ainda pouco se sabe sobre sua trajetó ria sucessional e resiliência. Foram avaliadas alteraçõ es na composiçã o de espécies e a estrutura florestal do dossel e sub-bosque ao longo de um gradiente sucessional (floresta jovem-21 anos, floresta imatura-34 anos, floresta madura-59 anos) com o objetivo de verificar as mudanças na composiçã o de espécies e a trajetó ria sucessional de diferentes estratos destas florestas secundá rias. Uma parcela de 0,1 ha (dez sub-parcelas de 10x10 m) foi estabelecida em cada floresta, amostrando-se á rvores e arbustos com um diâ metro à altura do peito (DAP) > 4,8 cm (dossel) e para indivíduos com altura . 1 m e DAP , 4,8 cm (sub-bosque). Um total de 3.619 indivíduos de 82 espécies de plantas foram amostrados. O gradiente sucessional foi marcado por um aumento unidirecional na riqueza de espécies com o tempo, e um padrã o bidirecional de mudanças de densidade (aumentando da floresta jovem para a imatura e diminuindo da imatura para a madura). As assembléias de plantas eram dist...

Este estudo teve como objetivo investigar se as conexões sociais entre os membros do conselho de administração (CA) e o Chief Executive Officer (CEO) diminuem a probabilidade de rotatividade involuntária do CEO no contexto brasileiro. A partir dos dados do Formulário de Referência entre 2012 e 2018 das empresas listadas na Bolsa Brasil Balcão [B]3, desenvolveu-se um Índice de Conexão Social (ICS). Os resultados da regressão logística indicam que a probabilidade de rotatividade involuntária do CEO diminui quando o ICS aumenta, consistente com estudos precedentes. O resultado se manteve mesmo na presença de indicadores de governança corporativa e de demais controles. Os resultados evidenciam, assim, que as conexões sociais afetam o monitoramento do CA quanto à rotatividade, bem como que a análise agregada dos dados através do ICS proposto captura melhor este efeito no mercado brasileiro.

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Diante da organização e da conjuntura política, social, e, principalmente econômica mundial, o cooperativismo apresenta-se como uma das possibilidades para reduzir os processos excludentes do modo de produção capitalista. Assim, apresenta-se, também, como possibilidade de inclusão social e econômica nos processos de produção, distribuição e consumo. O Cooperativismo de crédito se apresenta de forma crescente no Brasil, especialmente na região Sul do país. A pesquisa foi desenvolvida no município de Concórdia-SC, com o objetivo de avaliar os avanços do cooperativismo de crédito no município e suas contribuições para o desenvolvimento socioeconômico. Para a coleta de dados utilizou-se a técnica de pesquisa de campo descritiva, com a aplicação de questionário nas cooperativas de crédito. Os resultados demonstram que as contribuições das cooperativas de crédito para o desenvolvimento local estão centradas em quatro categorias, quais sejam: (i) ações sociais; (ii) formação de capital humano; (iii) empreendedorismo; (iv) finanças pessoais. Além disso, conclui-se que o sistema cooperativista de crédito está contribuindo significativamente na geração de trabalho, distribuição de renda, e, consequentemente, com o desenvolvimento local e regional.

PurposeSocial factors can shape economic decisions. Corporate governance (CG) studies and guidelines usually neglect that the chief executive officer (CEO) and board members may be socially tied. This study investigates the effects of social ties between the CEO and board members on earnings management (EM).Design/methodology/approachThe authors run a series of regressions using a sample of Brazilian companies listed on the Brazilian Stock Exchange [B]³ between 2011 and 2017 to assess the effect of the social ties between the CEO and board members on EM using a social ties index. The authors also employ five robustness tests to verify the consistency of results, including alternative proxies of EM and social ties and an estimation using fixed effects.FindingsAfter developing and computing a social ties index between the CEOs and members of the board of directors (BD) and the fiscal council (FC), the study’s findings indicate that a significant level of social ties between the CEO and BD has a negative impact on EM. However, for FC members, the authors found non-significant results.Originality/valueUnlike previous studies, the authors built a social tie index (STI) from five elements of social ties assessed in an environment with a two-tier board system. Results show that elements of social interactions and personal relationships can benefit the company, as a CEO's level of social ties with the BD reduces EM practices.

In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation) and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to forprofit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.

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Developing indicators to monitor the dynamic equilibrium of sustainable ecosystem variables has been challenging for policymakers, companies, and researchers. The new method matrix decomposition analysis (MDA) is an adaptation of the Leontief input–output equations for the disaggregated structural decomposition of key performance indicators (KPI). The main problem that this work addresses is related to the behavior of MDA when compared to traditional methodologies such as data envelopment analysis (DEA) and stochastic frontier analysis (SFA). Can MDA be considered robust enough for wide applicability? To compare the models, we developed a methodology called marginal exponentiation experiments. This approach is a type of simulation that raises the inputs and outputs of an entity to a marginal power, thus making it possible to compare a large number of models with the same data. RMarkdown was used for methodological operationalization, wherein data science steps are coded in specific chunks, applying a layered process with modeling. The comparison between the models is operationalized in layers using techniques such as descriptive statistics, correlation, cluster, and linear discriminant analysis (LDA). Given the results, we argue that MDA is a Leontief partial equilibrium model that produces indicators with dual interpretation, enabling the measurement of the dynamic equilibrium of sustainable ecosystem variables. Furthermore, the method offers a new ranking system that detects relative changes in the use of resources correlated with efficiency analysis. The practical value for decision-makers relates to the fact that we found evidence that MDA can be considered robust enough to identify whether a given ecosystem is in equilibrium and that the excessive use of resources or abnormal productivity can cause instability.