O processo de decisão em ambiente contábil sob a ótica da Teoria dos Prospectos

Na busca por entender de que forma profissionais de contabilidade estão analisando e repassando informações, o objetivo geral do trabalho é mostrar o processo de decisão em ambiente contábil sob a ótica da Teoria dos Prospectos, buscando demostrar que as decisões, são baseadas principalmente em julgamentos, contribuindo para consciência das imperfeições dos julgamentos e decisões. O objetivo específico é testar de que forma os efeitos Framing, e Certeza podem moldar uma tomada de decisão dentro do ambiente contábil. Sendo uma pesquisa descritiva, aplicou-se questionário estruturado e não disfarçado à profissionais da área de Contabilidade. O questionário foi dividido em dois tipos (I e II), dividindo assim o campo dos ganhos e das perdas. Procurou-se através da análise do resultado dos questionários evidenciar o impactos dos efeitos nesses profissionais. Dentre o resultado, pode-se constatar que de maneira geral as questões que envolvem certeza no campo dos ganhos são as mais procuradas entre os respondentes. É possível identificar a presença do Efeito Framing. Em relação ao gênero, é possível identificar maior impacto do Efeito Framing nos homens que nas mulheres. Os Efeitos Certeza e Pseudocerteza se fazem presentes em ambos os gêneros o que demostra certa cautela frente a tomada de decisão. Através desse estudo buscou-se auxiliar os decisores na tarefa de repensar seus atuais processos de tomada de decisão, por meio da conscientização de que são dotados de uma racionalidade limitada e que seus julgamentos são passivos de desvios.

Dividing population genetic distance data with the software Partitioning Optimization with Restricted Growth Strings (PORGS): an application for Chinook salmon (Oncorhynchus tshawytscha), Vancouver Island, British Columbia

A new method of finding the optimal group membership and number of groupings to partition population genetic distance data is presented. The software program Partitioning Optimization with Restricted Growth Strings (PORGS), visits all possible set partitions and deems acceptable partitions to be those that reduce mean intracluster distance. The optimal number of groups is determined with the gap statistic which compares PORGS results with a reference distribution. The PORGS method was validated by a simulated data set with a known distribution. For efficiency, where values of n were larger, restricted growth strings (RGS) were used to bipartition populations during a nested search (bi-PORGS). Bi-PORGS was applied to a set of genetic data from 18 Chinook salmon (Oncorhynchus tshawytscha) populations from the west coast of Vancouver Island. The optimal grouping of these populations corresponded to four geographic locations: 1) Quatsino Sound, 2) Nootka Sound, 3) Clayoquot +Barkley sounds, and 4) southwest Vancouver Island. However, assignment of populations to groups did not strictly reflect the geographical divisions; fish of Barkley Sound origin that had strayed into the Gold River and close genetic similarity between transferred and donor populations meant groupings crossed geographic boundaries. Overall, stock structure determined by this partitioning method was similar to that determined by the unweighted pair-group method with arithmetic averages (UPGMA), an agglomerative clustering algorithm.

Brown trout habitat assessment on the River Bela catchment (as recommended by the strategic fisheries stock assessment task group 1995)

This is the Brown trout habitat assessment on the River Bela catchment produced by the Environment Agency North West in 1997. The Environment Agency (EA) and its predecessor the National Rivers Authority undertook strategic fish stock assessments in 1992 and 1995 on the River Bela catchment. These surveys found low numbers of brown trout {Salmo trutta) at some sites. Following this, habitat evaluation assessments were undertaken on the eleven poorest sites Factors probably responsible for declining trout populations on the three main tributaries of the Bela catchment include: Overgrazing by farm stock; Lack of suitable cover for parr; the absence of suitable spawning areas; existing potential of certain areas within the catchment not being utilised, due to poor dispersal. Habitat Improvement Schemes (H.I.S) are discussed and prioritised.

Specificity of reflex adaptation for task-relevant variability.

The motor system responds to perturbations with reflexes, such as the vestibulo-ocular reflex or stretch reflex, whose gains adapt in response to novel and fixed changes in the environment, such as magnifying spectacles or standing on a tilting platform. Here we demonstrate a reflex response to shifts in the hand's visual location during reaching, which occurs before the onset of voluntary reaction time, and investigate how its magnitude depends on statistical properties of the environment. We examine the change in reflex response to two different distributions of visuomotor discrepancies, both of which have zero mean and equal variance across trials. Critically one distribution is task relevant and the other task irrelevant. The task-relevant discrepancies are maintained to the end of the movement, whereas the task-irrelevant discrepancies are transient such that no discrepancy exists at the end of the movement. The reflex magnitude was assessed using identical probe trials under both distributions. We find opposite directions of adaptation of the reflex response under these two distributions, with increased reflex magnitudes for task-relevant variability and decreased reflex magnitudes for task-irrelevant variability. This demonstrates modulation of reflex magnitudes in the absence of a fixed change in the environment, and shows that reflexes are sensitive to the statistics of tasks with modulation depending on whether the variability is task relevant or task irrelevant.

Motor task variation induces structural learning.

When we have learned a motor skill, such as cycling or ice-skating, we can rapidly generalize to novel tasks, such as motorcycling or rollerblading [1-8]. Such facilitation of learning could arise through two distinct mechanisms by which the motor system might adjust its control parameters. First, fast learning could simply be a consequence of the proximity of the original and final settings of the control parameters. Second, by structural learning [9-14], the motor system could constrain the parameter adjustments to conform to the control parameters' covariance structure. Thus, facilitation of learning would rely on the novel task parameters' lying on the structure of a lower-dimensional subspace that can be explored more efficiently. To test between these two hypotheses, we exposed subjects to randomly varying visuomotor tasks of fixed structure. Although such randomly varying tasks are thought to prevent learning, we show that when subsequently presented with novel tasks, subjects exhibit three key features of structural learning: facilitated learning of tasks with the same structure, strong reduction in interference normally observed when switching between tasks that require opposite control strategies, and preferential exploration along the learned structure. These results suggest that skill generalization relies on task variation and structural learning.

Near optimal combination of sensory and motor uncertainty in time during a naturalistic perception-action task.

Most behavioral tasks have time constraints for successful completion, such as catching a ball in flight. Many of these tasks require trading off the time allocated to perception and action, especially when only one of the two is possible at any time. In general, the longer we perceive, the smaller the uncertainty in perceptual estimates. However, a longer perception phase leaves less time for action, which results in less precise movements. Here we examine subjects catching a virtual ball. Critically, as soon as subjects began to move, the ball became invisible. We study how subjects trade-off sensory and movement uncertainty by deciding when to initiate their actions. We formulate this task in a probabilistic framework and show that subjects' decisions when to start moving are statistically near optimal given their individual sensory and motor uncertainties. Moreover, we accurately predict individual subject's task performance. Thus we show that subjects in a natural task are quantitatively aware of how sensory and motor variability depend on time and act so as to minimize overall task variability.

Structure learning in a sensorimotor association task.

Learning is often understood as an organism's gradual acquisition of the association between a given sensory stimulus and the correct motor response. Mathematically, this corresponds to regressing a mapping between the set of observations and the set of actions. Recently, however, it has been shown both in cognitive and motor neuroscience that humans are not only able to learn particular stimulus-response mappings, but are also able to extract abstract structural invariants that facilitate generalization to novel tasks. Here we show how such structure learning can enhance facilitation in a sensorimotor association task performed by human subjects. Using regression and reinforcement learning models we show that the observed facilitation cannot be explained by these basic models of learning stimulus-response associations. We show, however, that the observed data can be explained by a hierarchical Bayesian model that performs structure learning. In line with previous results from cognitive tasks, this suggests that hierarchical Bayesian inference might provide a common framework to explain both the learning of specific stimulus-response associations and the learning of abstract structures that are shared by different task environments.

Marine Fisheries Stock Assessment Improvement Plan: report of the National Marine Fisheries Service National Task Force for Improving Fish Stock Assessments

This report argues for greatly increased resources in terms of data collection facilities and staff to collect, process, and analyze the data, and to communicate the results, in order for NMFS to fulfill its mandate to conserve and manage marine resources. In fact, the authors of this report had great difficulty defining the "ideal" situation to which fisheries stock assessments and management should aspire. One of the primary objectives of fisheries management is to develop sustainable harvest policies that minimize the risks of overfishing both target species and associated species. This can be achieved in a wide spectrum of ways, ranging between the following two extremes. The first is to implement only simple management measures with correspondingly simple assessment demands, which will usually mean setting fishing mortality targets at relatively low levels in order to reduce the risk of unknowingly overfishing or driving ecosystems towards undesirable system states. The second is to expand existing data collection and analysis programs to provide an adequate knowledge base that can support higher fishing mortality targets while still ensuring low risk to target and associated species and ecosystems. However, defining "adequate" is difficult, especially when scientists have not even identified all marine species, and information on catches, abundances, and life histories of many target species, and most associated species, is sparse. Increasing calls from the public, stakeholders, and the scientific community to implement ecosystem-based stock assessment and management make it even more difficult to define "adequate," especially when "ecosystem-based management" is itself not well-defined. In attempting to describe the data collection and assessment needs for the latter, the authors took a pragmatic approach, rather than trying to estimate the resources required to develop a knowledge base about the fine-scale detailed distributions, abundances, and associations of all marine species. Thus, the specified resource requirements will not meet the expectations of some stakeholders. In addition, the Stock Assessment Improvement Plan is designed to be complementary to other related plans, and therefore does not duplicate the resource requirements detailed in those plans, except as otherwise noted.

Risk sensitivity in a motor task with speed-accuracy trade-off.

When a racing driver steers a car around a sharp bend, there is a trade-off between speed and accuracy, in that high speed can lead to a skid whereas a low speed increases lap time, both of which can adversely affect the driver's payoff function. While speed-accuracy trade-offs have been studied extensively, their susceptibility to risk sensitivity is much less understood, since most theories of motor control are risk neutral with respect to payoff, i.e., they only consider mean payoffs and ignore payoff variability. Here we investigate how individual risk attitudes impact a motor task that involves such a speed-accuracy trade-off. We designed an experiment where a target had to be hit and the reward (given in points) increased as a function of both subjects' endpoint accuracy and endpoint velocity. As faster movements lead to poorer endpoint accuracy, the variance of the reward increased for higher velocities. We tested subjects on two reward conditions that had the same mean reward but differed in the variance of the reward. A risk-neutral account predicts that subjects should only maximize the mean reward and hence perform identically in the two conditions. In contrast, we found that some (risk-averse) subjects chose to move with lower velocities and other (risk-seeking) subjects with higher velocities in the condition with higher reward variance (risk). This behavior is suboptimal with regard to maximizing the mean number of points but is in accordance with a risk-sensitive account of movement selection. Our study suggests that individual risk sensitivity is an important factor in motor tasks with speed-accuracy trade-offs.