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Application of Credit Scoring Models in the Analysis of Insolvency of a Brazilian Microcredit Institutio

Journal of Modern Accounting and Auditing 2011年第8期7卷 799-812页

作者： Charles Ulises De Montreuil Carmona elaine aparecida arafijo Federal University of Pernambuco Brazil Federal University of Lavras Brazil

Credit scoring models are quantitative models used commonly by financial institutions in the measurement and forecasting of credit risk, having a consolidated use in the process of credit concession of these institutions. The purpose of this paper was to evaluate the possibility of application of credit scoring models in a microcredit institution named Fundo Rotativo de A~~o da Cidadania--Cred Cidadania （Revolving Fund of Citizenship Action--Cred Cidadania）, located in Recife （Brazil）. In order to do this, data related to a sample of clients of the Cred Cidadania was collected, and this data was used to develop two types of credit scoring models： one is credit approval, another is called behavioral scoring. The statistical technique applied in the construction of the models was logistic regression. The results of the study demonstrated that the credit scoring models obtain satisfactory performance when used in the analysis of credit risk in the Cred Cidadania microcredit institution, reaching a correct client classification percentile of about 80%. The results also indicate that the use of credit scoring models supplies subsidies to the institution, aiding it in the prevention and reduction of insolvency and in the decrease of its operational costs, two problems that affect their financial sustainability.

关键词： credit risk microcredit credit scoring

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Financial Statement Comparability： Empirical Evidence From Brazil

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Journal of Modern Accounting and Auditing 2013年第5期9卷 587-601页

作者： Sirlei Lemes Luciana de Almeida arafijo Santos Nubia aparecida Rodrigues Federal University of Uberlandia Uberlandia Brazil

The convergence of accounting standards started in the 1970s, with international norms issued by the International Accounting Standards Board （IASB） and with the efforts of various countries to adopt the International Financial Reporting Standards （IFRS）, already mandatory in Brazil since 2010. Thus, comparable accounting information is clearly important, and this study plans to confirm the level of comparability of net income and equity of companies in the financial sector （in Brazil, ＂Finance and Others＂）, listed in the stock exchange, futures, and commodities （BM＆F Bovespal）, issued according to Brazilian Generally Accepted Accounting Principles （BR GAAP） and the IFRS. This study is descriptive, using a quantitative approach. Data were collected from secondary sources, more specifically, from the explanatory notes in the financial statements of the companies listed in the financial sector of the BM＆F Bovespa in the fiscal year of 2010. The results showed a reasonable level of comparability, with 68% of the companies presenting materially comparable information for net income and 72% of them for equity. However, decisions made based on data issued following the two different standards may have suffered the influence of asymmetric information; in other words, the comparability of information did not seem to satisfy those companies during the studied period of time. The main limitations of this study were data collection and selection for the development of the research because of：（1） inconsistence in net income and equity reconciliation criteria in the companies investigated; and （2） lack of uniformity in designating the adjustments that affect net income and equity in the conversion of the BR GAAP standard into the IFRS.

关键词： comparability International Financial Reporting Standards (IFRS) Brazilian Generally AcceptedAccounting Principles (BR GAAP)

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Payment for Ecosystem Services Markets and Rural Development in BrazilmA Co-evolutionary Approach

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Journal of Environmental Science and Engineering(B) 2013年第5期2卷 276-288页

作者： Shigeo Shiki Simone de Faria Narciso Shiki Patricia Lopes Rosado elaine aparecida Fernandes Economics Department Federal University of Viqosa Vigosa-MG 36570 000 Brazil Economic Sciences Department Federal University of S6o Jo6o Del Rei S6o Jo6o Del Rei-MG 3630 7372 Brazil

The article discusses the payment for ecosystem or environmental services markets in Brazil with a critical review, based on the ecological economics literature and focused on the concept of co-evolution. It is argued that the mainstream approach which considers ecosystem services as an externality has many shortcomings and fails to consider institutional and political aspects---all very critical for the design and implementation of a PES （Payment for ecosystem services） project or program. The complexity and the diversity of co-evolutionary relations between ecosystem services and socioeconomic activities are spatially or territorially specific. In this sense, different types of PES market have to adapt and coevolve with different ongoing development processes.

关键词： Payment for ecosystem services co-evolutionary approach rural development.

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Punica granatum Leaf Lipophilic Fraction Favours Mortality by Attenuating Inflammation in Mice with Polymicrobial Sepsis

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Journal of Pharmacy and Pharmacology 2019年第7期7卷 355-367页

作者： Nagila Caroline Fialho Sousa Isabella Fernandes da Silva Figueiredo Mizael Calacio de Araujo elaine Pereira de Andrade Thais Costa Alves Bruna Letícia Rosa da Silva Domingos Magno Santos Pereira Saulo JoseFigueiredo Mendes Joao Francisco Silva Rodrigues Jaqueline Pessoa Pontes Simone aparecida Teixeira AndreAlvares Marques Vale Marcus Vinicius Dias-Souza Lidio Goncalves Lima-Neto Vera Lucia dos Santos Ana Paula Azevedo-Santos Marcelo Nicolas Muscara Valerio Monteiro-Neto Andrea de Souza Monteiro Luis Claudio Nascimento da Silva Elizabeth Soares Fernandes Programa de Pos-graduacao Universidade CEUMARua JosueMontellon°1RenascencaSao LuisMA 65075-120Brazil Departamento de Farmacologia Universidade de Sao PauloAv.Prof.Lineu Prestesn°1524Sala 326ButantanSao PauloSP 05508-900Brazil Programa de Pos-graduacao em Ciências em Saude Universidade Federal do MaranhaoAvenida dos Portuguesesn°1966BacangaSao LuisMA 65080-805Brazil Departamento de Microbiologia Universidade Federal de Minas GeraisAv.Antonio Carlosn°6627PampulhaBelo HorizonteMG 31270-901Brazil Departamento de Patologia Universidade Federal do MaranhaoAvenida dos Portuguesesn°1966BacangaSao LuísMA 65080-805Brazil

Punica granatum *** known antimicrobial and anti-inflammatory *** of different parts of this plant have been commonly used in the folk medicine to prevent and treat infections;and studies have supported the use of *** extracts for this ***,little is known of the effects of ***-derived fractions in severe infectious diseases such as ***,we investigated the actions of the hexane fraction(HF),rich in lipophilic compounds,obtained from the leaves of this plant,in a murine model of polymicrobial *** pre-treatment with HF increased mortality in septic *** same animals presented with lower levels of interleukin-6,nitric oxide and hydrogen peroxide in their peritoneal lavage samples than vehicle *** also increased polymorphonuclear cell accumulation in to the peritoneum of mice with ***-derived nitric oxide upon lipopolysaccharide stimuli was markedly reduced by incubation with ***,triterpenes,phytosterols,vitamin E and ascorbyl palmitate were detected in the *** results indicate that *** leaf lipophilic fractions may worsen sepsis *** effect may be associated with its bioactive compounds which act synergistically or not,increasing sepsis mortality in vivo.

关键词： P.granatum infection inflammation

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