Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.

A violência entre pares na adolescência: desenvolvimento e implementação de um programa de prevenção

Tese de Doutoramento em Psicologia (área de especialização em Psicologia da Justiça).

Influência da mídia em universitárias brasileiras de diferentes regiões

A mídia tem impacto na satisfação com a imagem corporal e risco para o desenvolvimento de transtornos alimentares. OBJETIVO: Avaliar a influência da mídia em universitárias e possíveis associações com idade, estado nutricional, renda e escolaridade do chefe da família. MÉTODOS: 2.489 estudantes do sexo feminino das cinco regiões do Brasil responderam à Sociocultural Attitudes Towards Appearance Scale (SATAQ-3). O escore na SATAQ foi comparado entre as regiões por meio de uma análise de variância. Uma análise de covariância foi utilizada para verificar a influência das variáveis estudadas no escore da SATAQ. Uma regressão logística foi realizada para verificar a interferência conjunta das variáveis em relação à influência da mídia. RESULTADOS: Não foram encontradas diferenças regionais na SATAQ total (p = 0,164) e subescalas Internalização atlética (p = 0,293) e Pressão (p = 0,150); houve diferença para as subescalas Internalização geral (p = 0,010) e Informação (p = 0,002). Idade, estado nutricional e renda influenciaram o resultado. CONCLUSÕES: O escore total na SATAQ foi similar entre as regiões, mas o Sul e o Nordeste apresentaram maiores pontuações para subescalas Internalização geral e Informação respectivamente. Estudantes com menos de 25 anos, com excesso de peso e maior renda foram em média mais influenciadas pela mídia.

Promover a educação sensorial: dar "Sentidos" à transição entre a educação pré-escolar e o 1.º Ciclo do Ensino Básico

Relatório de estágio de mestrado em Educação Pré-escolar e Ensino no 1.º Ciclo do Ensino Básico

Dentro e fora da sala de aula: espaços articulados de promoção da oralidade

Relatório de estágio de mestrado em Ensino de Inglês e de Espanhol no 3º Ciclo do Ensino Básico e no Ensino Secundário

Crescer & saúde : desenvolvimento e comportamento dos adolescentes e jovens recém ingressados no 1º ano do ISCED de Benguela, ensino superior público

Ao abordarmos a temática “Crescer & Saúde-Desenvolvimento e Comportamento dos Adolescentes e Jovens Recém-Ingressados no ISCED de Benguela”, enfatizamos a relevância dos aspetos que constituem a sua génese, no sentido de sugerir ações que contribuam para uma educação para a saúde no âmbito do sistema educativo do ensino superior público em Benguela, e a sua promoção na formação de professores. A questão de partida do estudo foi: Qual é a situação dos adolescentes e jovens em matéria de comportamentos de saúde e seus contextos? Para responder à questão, foram desenvolvidos dois estudos: O estudo quantitativo realizado através de um questionário constituído, entre outras, por questões do Health Behaviour School Aged-Children (HBSC) (Currie, et al., 2001, Matos et al., 2002, 2010), contou com um universo estudantil distribuído por nove especialidades. Assim sendo, foi extraída uma amostra de 20% do total de indivíduos que frequentam o primeiro ano, num total de 255 estudantes. O estudo qualitativo, através de grupos focais, contou com 78 indivíduos, distribuídos entre a universidade pública e privada, e teve a finalidade de caracterizar os comportamentos sexuais e outros aspetos relacionados com a saúde nos adolescentes e jovens do 1º ano do ISCED de Benguela. Os resultados refletem a necessidade de uma educação com cariz formativo e informativo que desenvolva ações pedagógicas específicas de dimensão social, presente nas várias instâncias de socialização, através da interação social para que os jovens adquiram normas, atitudes, conhecimentos e comportamentos aceites socialmente. Esperamos que o presente sirva de ferramenta importante para melhor conhecimento dos seus comportamentos, estilo de vida, conhecimentos face ao VIH/SIDA e IST’s, comportamento de risco, saúde mental, atitudes face à diferença e às adversidades, entre outros aspetos, permitindo o exercício de uma influência positiva por parte dos trabalhadores da instituição, dos colegas, familiares e sociedade civil.

A promoção do capital psicológico,work engagement e saúde mental de trabalhadores

Dissertação de Mestrado em Políticas de Desenvolvimento de Recursos Humanos

The biophysical perspective of a middle income economy: material flows in Mexico

We analyse natural resource use dynamics in the Mexican economy during the last three decades. Despite low and uneven economic growth, the extraction and use of materials in the Mexican economy has continuously increased during the last 30 years. In this period, population growth rather than economic growth was the main driving force for biophysical growth. In addition, fundamental changes have taken place in the primary sectors, in manufacturing, and in household consumption and these are reflected in an increasing emphasis on the use of fossil fuels and construction materials. Mexico’s economy has been strongly influenced by international trade since the country commenced competing in international markets. In the 1970s, Mexico mainly exported primary resources. This pattern has changed and manufactured goods now have a much greater importance due to a boom in assembling industries. In contrast with other Latin American countries, Mexico has achieved a diversification of production, moving towards technology-intensive products and a better mix in its export portfolio. However, crude oil exports still represent the single most important export good. Mexico’s material consumption is still well below the OECD average but is growing fast and the current resource use patterns may well present serious social and environmental problems to the medium and long term sustainability of Mexico’s economy and community. Information on natural resource use and resource productivity could provide valuable guidance for economic policy planning in Mexico.

A Case of Framing Effects: The Elicitation of Time Preferences.

We compare three methods for the elicitation of time preferences in an experimental setting: the Becker-DeGroot-Marschak procedure (BDM); the second price auction; and the multiple price list format. The first two methods have been used rarely to elicit time preferences. All methods used are perfectly equivalent from a decision theoretic point of view, and they should induce the same ‘truthful’ revelation i dominant strategies. In spite of this, we find that framing does matter: the money discount rates elicited with the multiple price list tend to be higher than those elicited with the other two methods. In addition, our results shed some light on attitudes towards time, and they permit a broad classification of subjects depending on how the size of the elicited values varies with the time horizon.

Risk Attitude And Wage Growth: Replication And Reconstruction

We replicate Shaw (1996) who found that individual wage growth is higher for individuals with greater preference for risk taking. Expanding her dataset with more American observations and data for Germany, Spain and Italy, we find mixed support for the earlier results. We present and estimate a new model and find that in particular the wage level is sensitive to attitudes towards risk taking. Comments given at the Labour Economics Conference in honour of Niels Westergaard (Nyborg, August 2008) and EALE 2008 (Amsterdam) and at seminars in Maastricht,Reus and Essen (RWI) are gratefully acknowledged. The authors also acknowledge financial support from the Spanish Ministry of Science and Innovation (grant number SEJ2007-66318) and from the Barcelona Economics Program of CREA. JEL code: J24; J30. Key words: wage growth, risk, post-school investment.

Universitat i discapacitat: construint un model d’aula inclusiva en el marc universitari

La present investigació es centre en crear un programa de formació i assessorament docent per atendre la diversitat d’estudiants en el marc universitari mitjançant els principis del disseny universal de la instrucció (DUI). D’aquesta manera es pretén donar resposta: a) a la necessitat d’implementar un model pedagògic en el marc universitari que doni resposta a la diversitat d’estudiants, b) de formar i canviar actituds docents vers la discapacitat i c) d’adaptar el nou marc legislatiu espanyol en matèria de discapacitat a les aules de les nostres universitats. A través d’un procés d’investigació-acció es detecten quins són les necessitats i dificulats pedagògiques, dels docents de les diferents universitats catalanes, per construir espais educatius que garanteixin la igultat d’oportunitats als estudiants amb discapacitat. Les dades obtingudes ens permeten crear una proposta de formació pels docents universitaris, basada en el paradigma educatiu del disseny universal de la instrucció.

Public Health England Briefing Papers

-Social and economic inequalities in diet and physical activity - Obesity and disability - adults - Obesity and alcohol - an overview - A simple guide to classifying body mass index in children - Knowledge and attitudes towards healthy eating and physical activity - Brief intervetions for weight management - Data sources:environmental influences on physical activity and diet - Measuring diet and physical activity in weight management interventions - Obesity and Mental Health - Obesity and ethnicity - Variation in Childrens BMI by month of measurement - The economic burden of obesity - Bariatric surgery for obesity - Review of dietary assessment methods in public health - Obesity and life expectancy -

In-depth assessment delivers the verdict on the Government�۪s promise of a more equal society

An independent and detailed expert analysis of a decade of reforms (published 25 February) takes up the challenge made by Peter Mandelson in 1997 to “judge us after ten years of success in office. For one of the fruits of that success will be that Britain has become a more equal society.����”Commissioned by the Joseph Rowntree Foundation, the study, by a team led by LSE’s Centre for Analysis of Social Exclusion, shows sharp contrasts between different policy areas. Notable success stories include reductions in child and pensioner poverty, improved education outcomes for the poorest children and schools, and narrowing economic and other divides between deprived and other areas.But health inequalities continued to widen, gaps in incomes between the very top and very bottom grew, and poverty increased for working-age people without children.����In several policy areas there was a marked contrast between the first half of the New Labour period and the second half, when progress has slowed or even stalled.John Hills, one of the leaders of study, said, “Whether Britain has moved towards becoming a ‘more equal society’ depends on what you look at, and when. Where clear initiatives were taken, results followed. But as the growth of living standards slowed, even well before the recession, and public finances tightened, momentum seems to have been lost in several key areas.”Kitty Stewart added, “The government can take heart from achievements such as the reduction in child poverty up to 2004.����Recent data show that by then, child well-being in the UK had begun to move up the European league table from its dismal showing at the start of the decade that formed the basis of UNICEF’s damning 2007 report. But even with improved figures, Britain was still left with one of the highest rates of child poverty out of the 15 original EU members, and the latest figures show it had increased again by 2006/7.”����The study concludes that the decade from 1997 was favourable to an egalitarian agenda in several ways: the economy grew continuously; the government had large majorities and aspired to create more equality; and public attitudes surveys suggested pent-up demand for more public expenditure. But that environment now looks very uncertain, not just in the near future, but also in the longer term.����Fiscal pressures from an ageing society could further constrain resources available for redistribution, and public attitudes towards the benefit system have hardened while support for redistribution has declined.Hills added, “The 1980s and 1990s showed that hoping that rapid growth in living standards at the top would ‘trickle down’ to those at the bottom did not work.����The period since 1997 has shown that gains are possible through determined interventions, but they require intensive and continuous effort to be sustained.”JRF Chief Executive Julia Unwin added, “We know the potential impact the deepening recession will have on those already living in poverty. This book provides an important, timely and comprehensive assessment of where we are and what remains to be done.”

Cannabis use in a Swiss male prison: qualitative study exploring detainees' and staffs' perspectives.

BACKGROUND: Several studies suggest a high prevalence of cannabis use before and during imprisonment, but subjective perspectives of detainees and staff towards its use in prison are lacking. This issue was explored in the framework of an observational study addressing tobacco use in three Swiss prisons in 2009 and 2010 that involved multiple strands (quantitative and qualitative components). This article presents qualitative data on cannabis use collected in one of the settings. METHODS: We used in-depth semi-structured interviews with both detainees and staff to explore their attitudes towards cannabis in one post-trial male Swiss prison. We performed specific coding and thematic analysis for cannabis with the support of ATLAS.ti, compared detainees' and staff's opinions, and considered the results with regard to drug policy in prison in general. RESULTS: 58 participants (31 male offenders, mean age 35 years, and 27 prison staff, mean age 46 years, 33% female) were interviewed. Detainees estimated the current use of cannabis use to be as high as 80%, and staff 50%. Participants showed similar opinions on effects of cannabis use that were described both at individual and institutional levels: analgesic, calming, self-help to go through the prison experience, relieve stress, facilitate sleep, prevent violence, and social pacifier. They also mentioned negative consequences of cannabis use (sleepiness, decreased perception of danger and social isolation), and dissatisfaction regarding the ongoing ambiguous situation where cannabis is forbidden but detection in the urine was not sanctioned. However, the introduction of a more restrictive regulation induced fear of violence, increased trafficking and a shift to other drug use. CONCLUSION: Although illegal, cannabis use is clearly involved in daily life in prison. A clearer and comprehensive policy addressing cannabis is needed, including appropriate measures tailored to individual users. To sustain a calm and safe environment in prison, means other than substance or medication use are required.

Reflections on the West

(Résumé de l'ouvrage) This book provides in-depth discussions of Islamic thought across the twentieth century, encompassing the breadth of self-expression in Muslim communities world-wide. It explores key themes in modern Islamic thinking, including the social origins and ideological underpinnings of the late nineteenth- early twentieth-century Islamic reformist project, nationalism in the Muslim world, Islamist attitudes towards democracy, the science of Islamic economics, Islamist notions of family and the role of women, Muslim perceptions and constructions of the West, and aspects of Muslim thinking on Christians and Jews