22 resultados para Managerial competence
em Universidade do Minho
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Relatório de estágio de mestrado em Ensino de Português no 3º Ciclo do Ensino Básico e Ensino Secundário e de Espanhol nos Ensinos Básico e Secundário
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We examine whether earnings manipulation around seasoned equity offerings (SEOs) is associated with an increase in the likelihood of a stock price crash post-issue and test whether the enactment of securities regulations attenuate the relation between SEOs and crash risk. Empirical evidence documents that managerial tendency to conceal bad news increases the likelihood of a stock price crash (Jin and Myers, 2006; Hutton, Marcus, and Tehranian, 2009). We test this hypothesis using a sample of firms from 29 EU countries that enacted the Market Abuse Directive (MAD). Consistent with our hypothesis, we find that equity issuers that engage in earnings management experience a significant increase in crash risk post-SEO relative to control groups of non-issuers; this effect is stronger for equity issuers with poor information environments. In addition, our findings show a significant decline in crash risk post-issue after the enactment of MAD that is stronger for firms that actively manage earnings. This decline in post-issue crash risk is more effective in countries with high ex-ante institutional quality and enforcement. These results suggest that the implementation of MAD helps to mitigate managers’ ability to manipulate earnings around SEOs.
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Relatório de estágio de mestrado em Ensino de Português no 3º Ciclo do Ensino Básico e no Ensino Secundário e de Espanhol nos Ensinos Básico e Secundário
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Relatório de estágio de mestrado em Educação Pré-Escolar e Ensino do 1.º Ciclo do Ensino Básico
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Tese de doutoramento em Estudos da Criança (área de especialização em Formação de Professores).
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Tese de Doutoramento em Ciências da Linguagem (área de especialização em Linguística Aplicada).
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Dissertação de mestrado em Engenharia Industrial
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Dissertação de mestrado em Biologia Molecular, Biotecnologia e Bioempreendedorismo em Plantas
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Tese de Doutoramento em Ciências da Educação (Especialidade de Tecnologia Educativa)
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Tese de Doutoramento em Estudos da Criança (Área do Conhecimento em Estudos da Língua Portuguesa)
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Tese de Doutoramento em Ciências da Educação (Especialidade de Tecnologia Educativa)
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In the trend towards tolerating hardware unreliability, accuracy is exchanged for cost savings. Running on less reliable machines, functionally correct code becomes risky and one needs to know how risk propagates so as to mitigate it. Risk estimation, however, seems to live outside the average programmer’s technical competence and core practice. In this paper we propose that program design by source-to-source transformation be risk-aware in the sense of making probabilistic faults visible and supporting equational reasoning on the probabilistic behaviour of programs caused by faults. This reasoning is carried out in a linear algebra extension to the standard, `a la Bird-Moor algebra of programming. This paper studies, in particular, the propagation of faults across standard program transformation techniques known as tupling and fusion, enabling the fault of the whole to be expressed in terms of the faults of its parts.
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Relatório de atividade profissional de mestrado em Direito dos Contratos e da Empresa
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This article offers a review of research and policy on climate change in Portugal and is organized into three main themes: scientific knowledge and assessment of climate change; policy analysis and evaluation; and public engagement. Modern scientific research on meteorology and climatology started in Portugal in the 1950s and a strong community of researchers in climate science, vulnerabilities, impacts, and adaptation has since developed, particularly in the last decade. Nevertheless, there are still many gaps in research, especially regarding the economic costs of climate change in Portugal and costs and benefits of adaptation. Governmental policies with a strong emphasis on mitigation were introduced at the end of the 1990s. As greenhouse gas emissions continued to rise beyond its Kyoto target for 2012, the country had to resort to the Kyoto Flexibility Mechanisms in order to comply. Climate change adaptation policies were introduced in 2010 but are far from being fully implemented. Regarding public engagement with climate change, high levels of concern contrast with limited understanding and rather weak behavioral dispositions to address climate change. Citizens display a heavy reliance on the media as sources of information, which are dominated by a techno-managerial discourse mainly focused on the global level. The final part of the article identifies research gaps and outlines a research agenda. Connections between policy and research are also discussed
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Dissertação de mestrado em Educação Especial (área de especialização em Dificuldades de Aprendizagem Específicas)