O Combate à fraude e evasão fiscais: a atuação da administração tributária e a avaliação dos resultados obtidos

Dissertação para obtenção do Grau de Mestre em Auditoria Orientação científica do Professor Coordenador Rodrigo Mário Oliveira Carvalho

Liderança transformacional/transacional: que impacto no cinismo organizacional?

Dissertação apresentada à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Gestão Estratégica das Relações Públicas.

A technology diffusion perspective of Enterprise Resource Planning across European Small and Medium Enterprises: from determinants to Use to Value

Tese apresentada como requisito parcial para obtenção do grau de Doutor em Gestão de Informação

La Variació de les etapes evolutives i l'adquisició dels aprenentatges aquàtics en una experiència motriu en la primera infància

My work seeks, to observe if there is some variation at some evolutionary stage starting from the knowledge obtained starting from the study of learning and development motor, with reference to a controlled group. My research details the types of aquatic abilities that take place as a consequence of a specific program. My investigation uses a quantitative methodology that compares the moments of appearance of different evolutionary stages in a first phase and a qualitative methodology for the second phase that makes those learnings thake place as a consequence of my intervention. To elaborate this process I have used an inductive and deductive method, I have based my reserach on fifteen years, of experience of these practices and used the data that has been provided to me from other's author's investigations.

The de facto independence of regulatory agencies and its consequences for policy making and regulatory outcomes

This dissertation focuses on the practice of regulatory governance, throughout the study of the functioning of formally independent regulatory agencies (IRAs), with special attention to their de facto independence. The research goals are grounded on a "neo-positivist" (or "reconstructed positivist") position (Hawkesworth 1992; Radaelli 2000b; Sabatier 2000). This perspective starts from the ontological assumption that even if subjective perceptions are constitutive elements of political phenomena, a real world exists beyond any social construction and can, however imperfectly, become the object of scientific inquiry. Epistemologically, it follows that hypothetical-deductive theories with explanatory aims can be tested by employing a proper methodology and set of analytical techniques. It is thus possible to make scientific inferences and general conclusions to a certain extent, according to a Bayesian conception of knowledge, in order to update the prior scientific beliefs in the truth of the related hypotheses (Howson 1998), while acknowledging the fact that the conditions of truth are at least partially subjective and historically determined (Foucault 1988; Kuhn 1970). At the same time, a sceptical position is adopted towards the supposed disjunction between facts and values and the possibility of discovering abstract universal laws in social science. It has been observed that the current version of capitalism corresponds to the golden age of regulation, and that since the 1980s no government activity in OECD countries has grown faster than regulatory functions (Jacobs 1999). Following an apparent paradox, the ongoing dynamics of liberalisation, privatisation, decartelisation, internationalisation, and regional integration hardly led to the crumbling of the state, but instead promoted a wave of regulatory growth in the face of new risks and new opportunities (Vogel 1996). Accordingly, a new order of regulatory capitalism is rising, implying a new division of labour between state and society and entailing the expansion and intensification of regulation (Levi-Faur 2005). The previous order, relying on public ownership and public intervention and/or on sectoral self-regulation by private actors, is being replaced by a more formalised, expert-based, open, and independently regulated model of governance. Independent regulation agencies (IRAs), that is, formally independent administrative agencies with regulatory powers that benefit from public authority delegated from political decision makers, represent the main institutional feature of regulatory governance (Gilardi 2008). IRAs constitute a relatively new technology of regulation in western Europe, at least for certain domains, but they are increasingly widespread across countries and sectors. For instance, independent regulators have been set up for regulating very diverse issues, such as general competition, banking and finance, telecommunications, civil aviation, railway services, food safety, the pharmaceutical industry, electricity, environmental protection, and personal data privacy. Two attributes of IRAs deserve a special mention. On the one hand, they are formally separated from democratic institutions and elected politicians, thus raising normative and empirical concerns about their accountability and legitimacy. On the other hand, some hard questions about their role as political actors are still unaddressed, though, together with regulatory competencies, IRAs often accumulate executive, (quasi-)legislative, and adjudicatory functions, as well as about their performance.

Preparació física específica en l'esport col·lectiu del futbol. Estudi de la millora i el manteniment del valor del VO2màx

En el treball que es mostra a continuació podrem observar un estudi sobre la preparació física aplicada a l’esport del futbol. A més, farem un estudi dels nivells del volum màxim d’Oxigen (Vo2màx) a través d’un procés d’obtenció de resultats indirecte (Test de Course Navette) tenint present el nombre de sessions setmanals. Observarem les diferències en la definició del paràmetre segons Zintl (1991), Diéguez (1997), Gómez, Aranda i Ferrer (2010), entre d’altres. També observarem els nivells que s’han de tenir a partir d’autors com Zintl (1991), Rivera i Avella (1992), Sánchez i Salas (2008). Per dur-ho a terme, farem un estudi hipotètic-deductiu a través d’un mostreig no probabilístic. Observarem els valors del Vo2màx. assolits en el període preparatori, comparats amb el manteniment, la millora o la pèrdua d’aquest després d’un període d’entrenament diferenciat entre una i tres sessions. Un cop realitzat el procés, hem pogut veure que els nivells assolits després del període preparatori (60.87+ 8.81 ml/kg/min) són majors respecte l’inici del període (44.38 +8.92 ml/kg/min.). Posteriorment, al observar les diferències entre els dos grups de la mostra, podem afirmar que amb tres sessions realitzades no es poden mantenir els nivells anteriors (57.80 +10.16) respecte els (56.73 +9.24) de l’últim test. Per últim, el grup 2, amb una única sessió setmanal els valors baixen més, es passa dels (63.93 + 6.24 ml/kg/min.) als (56.50 + 7.52 ml/kg/min)

Hjärtats vanor, tankens välvilja och handens gärning : dygd som vårdetiskt grundbegrepp

The main aim of the study is to elucidate the meaning and dimensions of the concept of „virtue‟, and to find the place of virtue in a caritative caring ethics, i.e. a caring ethics based on human love and mercy. The intention is to create a theory model which utilizes the possibilities of virtue in developing the caritative caring ethics as a whole. The caritative caring ethics has a universal potential – it is primarily not a professional ethics, but it may form a frame of reference and basis for formulating ethical codes, and for ethical discussions within different caring contexts. The hermeneutic approach of the study is inspired by Gadamer‟s philosophical hermeneutics combined with the view of hermeneutics as a hypothetical-deductive process. The study is guided by Eriksson‟s model of definition of concepts. The concept of „virtue‟ is studied focusing on its ethical dimensions. These ethical dimensions of virtue are seen as anchored to an inner ethos, whereas ethos stands for the ontological goodness, a basic notion of the Good that permeates the entity of the human being, and forms the base of the culture where he lives and acts. The overarching research questions are: 1. What is virtue? 2. What is „virtue‟ as a basic concept in caring science? 3. What place does virtue have in caritative caring ethics? The answer of the first question is mainly searched for by an ontological determination comprising partly an etymologic and semantic analysis of „virtue‟, and partly a determination of the essence of virtue. The answer to the second and third questions are mainly searched for using a contextual determination, where the purposive context and pragmatic features of virtue are studied in relation to caring ethics. The ontological and contextual determinations are brought together through hermeneutical interpretation, forming a new whole, which constitutes the results of the study. The results of the study are depicted in a theory model, in which the movement of virtue from ethos to deed is moulded as caritative caring ethics. The material of the study consists of dictionaries, texts written by Aristotle and St. Thomas Aquinas, articles, dissertations, and books, as well as parts of a pilot survey answered by 33 nurses. The results of the study show that the essence of virtue is primarily functional, not ethical. The ethical emerges when virtue is contextualized in a human communion. Virtue makes something fulfil its function well; makes the human being good, and gives him morals and morality. The human being needs prudence, love, and humility to acquire and develop the moral virtues. Virtue is a power, related to a value, which considering a caritative caring ethics consists of the caritas motif. Human love is shown through deeds, making the human being do what he is expected to do. Virtue, as an active power of becoming, affirms and clarifies the human being‟s ability to develop in the direction of the Good. Virtue becomes essential and unifying when morality appears in the human mind as auctoritas, an inner, prompting power based on divinity or a transcendental ethos. Together ethos and virtue create opportunities for an inner ethics based on voluntariness and joy in being and doing the true, the good, and the beautiful.

Ciência econômica e modelos de explicação científica: retomando a questão

Economic science and scientific explanation models. Economics was born under the sign of methodological vagueness. The first author who tried to solve the question (John Stuart Mill) asserted that it is a kind of knowledge that uses the abstract (direct deductive) method but also that it is an exception because for all other phenomena in the field of moral science the correct method is the inverse deductive or historical method. On the other side, functionalist explanations that are condemned by the scientific precepts of economics are present in the science since its beginning with Adam Smith. Economics went ahead without worriment about these methodological issues but this indefiniteness has never gone off stage. Since the start of XXI century new facts are emerging. Developments in Psychology are giving a new breath to Friedman's point of view and seem to fortify the mainstream (Rogebert e Nordberg, 2005), whereas unfolding in complexity science promises to throw it down and put in its place another kind of explanation borrowed from Biology (Beinhocker, 2006). All this stimulates to retake the question. We do this here, under a critical vision, taking the taxonomy of scientific explanations framed by modern positivism.

Incerteza e não ergodicidade: crítica aos neoclássicos

The starting point of this essay is to show that, in our view, the problem of the traditional economics is not in the deductive method nor the mathematical methods used, but to attribute to economic agents "power" on the future and prescribe the existence of ergodic stochastic processes in their economic analyzes. Thus, building a theory on the ground whose bases are not able to sustain a proper understanding of the world, mainstream economics has difficulties in using the modeling for establishing deductions and conclusions that help understanding the system. Thus, the logical-mathematical rigor in economic models and deduction can be used with appropriate axioms, which is not the case of mainstream economics. Our hypothesis is that the inability of the mainstream in predicting economic crisis is due to the non-recognition of some principles that best describe the dynamics of financialized contemporary capitalism, as the principles of non-ergodicity and Keynesian uncertainty.

Incorporating Sustainability in Global Sourcing Process, Industry Focus- Apparel / Textile

This is a Master’s thesis research, which mainly aims at identifying the sustainability issues in sourcing process and to identify the core competencies in sourcing process through triple bottom line adaptation. The focus of this thesis is on apparel industry’s sourcing process. The purpose of this thesis is to examine global apparel industry’s reality in their sourcing process and how buyers-suppliers are cooperating with their sourcing process to incorporate sustainability. Other goal of this research paper is to provide recommendation for sustainable sourcing process for companies and how the stakeholders can be benefitted by sustainable sourcing. The literature review part of this paper has presented the research gaps from the earlier researches along with the key concepts, academic purposes and key definitions. Theoretical framework chapter has focused on global sourcing strategies and firm’s competencies and sustainable strategies. From the theoretical framework, author has presented essential theory which establishes the link between research questions and proposed hypotheses. Main results and findings have been presented in empirical findings and in data analysis chapter. This study is an exploratory research followed by deductive method and primary data has been used to evaluate the current situation of apparel industry; which will assist to build the recommendation model. Primary data has been collected through online questionnaires and secondary data has used to cover the literature and theoretical parts. Therefore, the potential outcome of this paper will display the importance of sustainable sourcing from academic point of view and also from the business perspective. As a final point, this paper has followed the research objectives and has generated some new directions for further studies.

Strategies of empirical justification in experimental science

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal

Les déterminants de l’évaluation de la formation et de son rendement perçu : le cas des employeurs assujettis à la Loi favorisant le développement et la reconnaissance des compétences de la main-d’œuvre au Québec

La formation de la main-d’œuvre est l’objet d’une littérature scientifique abondante depuis plusieurs années. D’une manière générale, les principaux sujets étudiés dans la littérature scientifique, les travaux empiriques et dans les politiques publiques traitent du rendement de la formation de la main-d’œuvre ou plus récemment de la dimension stratégique de la formation de la main-d’œuvre sur la performance organisationnelle. Or, les résultats produits sont mitigés, peu convaincants, voire contradictoires (Cedefop, 2013, 2005). En conséquence, les chefs d’entreprises et les décideurs en matière de politiques publiques manquent de démonstrations claires pour évaluer les impacts de la formation sur la performance des organisations. Dans cette recherche, nous proposons justement d’apporter un nouvel éclairage théorique et empirique pour mieux comprendre les caractéristiques des entreprises qui évaluent le rendement de la formation, comment le font-elles et quelles sont les retombées perçues en la matière. Sur le plan théorique, cette recherche mobilise trois approches différentes dans un modèle analytique qui se veut intégratif. Dans la partie plutôt hypothético-déductive, la théorie du capital humain ainsi que le modèle de Kirkpatrick et de la gestion stratégique de ressources humaines permettent de vérifier la rationalité des employeurs en matière d’évaluation de la formation et de la perception de son rendement. Dans la partie la plus exploratoire de la thèse, nous avons mobilisé les pouvoirs conceptuels et explicatifs de l’approche institutionnaliste pour comprendre le comportement des organisations qui ne font pas d’évaluation formelle mais qui perçoivent quand même des retombées positives de leurs activités de formation. Sur le plan méthodologique, il s’agit d’une recherche explicative et d’une démarche en partie exploratoire quantitative faite à partir des données de l’enquête menée en 2003 par Emploi-Québec et l’Institut de la statistique du Québec auprès de 4600 entreprises assujetties à la Loi favorisant le développement et la reconnaissance des compétences de la main-d’œuvre. Nos principaux résultats de recherche soutiennent l’existence de trois types de facteurs explicatifs de la perception des retombées de la formation : des facteurs liés à l’organisation (profil et expérience en formation), des facteurs liés à la nature de la formation et des facteurs liés à l’intervention institutionnelle en matière de formation.

Caracterización de la utilización de innovación en el sector bancario: Una aproximación hacia la adquisición de ventajas competitivas

Investigación exploratoria mixta siguiendo un método deductivo con la que se logró caracterizar el grado de utilización de innovación en el sector bancario y su utilidad en la adquisición de ventajas competitivas con la ayuda de del modelo del Radar de Innovación.

The two methods of economics

A Teoria Econômica Emprega Dois Métodos: o Método Hipotético-Dedutivo, Utilizado Principalmente Pelos Economistas Neoclássicos, e o Método Histórico-Dedutivo, Adotado Pelos Economistas Clássicos e Keynesianos. Ambos são Legítimos, Mas, Desde que a Economia é Substantiva, não uma Ciência Metodológica, Onde o Objeto é o Sistema Econômico, o Método Histórico-Dedutivo é o Mais Apropriado. o Método Hipotético-Dedutivo Permite que o Economista Desenvolva Ferramentas para Analisar o Sistema Econômico, Mas Falha ao Analisar o Sistema como um Todo. em Contrapartida, o Método Histórico-Dedutivo Parte da Observação Empírica da Realidade e da Busca por Regularidades e Tendências. é um Método Empírico, Apropriado para as Ciências Substantivas que Tratam de Sistemas Abertos, como é o Caso da Economia.

Fragmentos da construção histórica do pensamento neo-empirista

O presente trabalho procura identificar as idéias principais na construção histórica do pensamento neo-empirista a partir da visão mecânica do mundo e do método hipotético-dedutivo de Descartes. O método indutivo moderno é apresentado por Bacon e os empiristas ingleses colaboram na questão do pensamento “a posteriori”. No século XIX surge o positivismo que exclui a metafísica e considera a explicação dos fatos apenas como relações de sucessão e similidade. É nesse âmbito que se constroem as bases do método experimental moderno. No início do século XX, se desenvolve a ciência neoempirista cujas principais proposições são (1) a idéia da verificabilidade como forma de conferir a veracidade das teorias a partir da indução e das probabilidades e (2) o crescimento contínuo e acumulativo do conhecimento científico. Popper apresenta a impossibilidade de se obter grandes teorias oriundas da indução e sugere a substituição da indução pela dedução e da verificabilidade pela falseabilidade. Kuhn afirma que o conhecimento científico depende de paradigmas convencionais e Lakatos explica que a ciência não é uma sucessão temporal de períodos normais e revoluções, e sim sua justaposição.