Imparidades em inventários

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação da Doutora Albertina Paula Monteiro Esta versão contém as críticas e sugestões dos elementos do júri.

Avaliação do comportamento e reforço da Ponte de Maçaínhas sob a ação do tráfego ferroviário

A presente dissertação tem como principal objetivo a avaliação do estado de conservação de uma ponte ferroviária metálica centenária para posteriormente se efetuar o reforço desta. O objeto de estudo foi a Ponte de Maçaínhas, uma ponte metálica treliçada que se situa na linha da Beira Baixa permitindo a ligação entre a Guarda e a Covilhã. Este trabalho envolveu um estudo profundo de vários conteúdos normativos relativos a ações em pontes ferroviárias e ações ambientais. Este estudo estende-se ainda ao campo das verificações regulamentares e critérios de segurança estrutural adequadas ao presente contexto. A operação de reforço começou numa rigorosa análise dos componentes estruturais da ponte, através do estudo de plantas e de um extenso registo fotográfico, para posteriormente se conceber um modelo numérico que traduzisse a situação real. Ao modelo concebido foram aplicadas as cargas regulamentares adequadas por forma a entender o comportamento que a ponte apresenta perante estas e se as suas secções transversais apresentam capacidade resistente suficiente. Caso estas não apresentem capacidade resistente suficiente teriam de ser intervencionadas. Concluído o processo de avaliação estrutural e de reforço, procedeu-se à verificação do comportamento da estrutura reforçada perante as ações de projeto. Com isto pretende-se avaliar se os esforços se distribuem da mesma maneira ou se a operação de reforço teve algum efeito na distribuição destes. Por último, para avaliar o comportamento da estrutura perante a passagem de tráfego real, realizaram-se análises dinâmicas que tiveram por base um grupo de veículos que habitualmente circulam na linha da Beira Baixa e um comboio de alta velocidade. Estas análises foram realizadas tanto para a situação pré reforço como pós reforço. Desta forma conseguiu-se fazer um paralelo entre ambas as condições e perceber se a operação de reforço foi bem-sucedida.

Reconceptualising public spaces of (IN)equality: sensing and creating layers of visibility

Tese apresentada para cumprimento dos requisitos necessários à obtenção do grau de Doutor em Geografia e Planeamento Territorial - Especialidade: Geografia Humana

A participação da sociedade civil no processo de elaboração das leis federais brasileiras

The public consultation is a methodology for the interaction between the bodies responsible for drafting the law and the parties likely to be affected or to be interested in normative acts in question. This work seeks to encourage the use of public consultation in the process of elaboration of the Brazilian law. Therefore, some aspect of the knowledge area called Science of Legislation, with attention to the concept of “quality of the law” and to of the public consultation tool are addressed. We present the advantages of preparing public consultation mainly in the case of proposals that impose costs or benefits relevant to the economic agents involved in or promoting major change in the distribution of resources in society. Finally, it discusses the Brazilian legislative procedure and what the Brazilian law requires from legislative projects forwarded to the National Congress, as well as build a synthesis of the tools and the exiting possibilities of participation in the Brazilian context of elaboration of norms.

As práticas comerciais desleais

The following study aims to examine a controversial and relatively unexplored subject within our system: the legal framework on unfair business-to-consumer commercial practices. Given the fact that this subject is based on the Directive 2005/29/EC, we considered to be appropriate to explore, firstly, the background and origin of such normative instrument. Nevertheless, we have centered our analysis on the interpretation of the set rules established by the Portuguese legal system (Law nr 57/2008, March 26th). For this dissertation, we have proposed a model of tripartite approach. Chapter V seeks to shed light on the general clause by analyzing a set of open concepts such as professional diligence, honest market practice, good faith or material distortion of the consumer’s economic behavior. In chapter VI, we will focus on two common types of unfair commercial practices: misleading and aggressive practices. Finally, due to the fact that chapter VII deals with the black list, we have illustrated the listed practices by giving real life examples. Taking into account the indefinite concepts used in the general prohibition and in the misleading and aggressive clauses, it is particularly difficult to demonstrate the unfairness of the professional’s behavior. In the light of this information, we have concluded that the regime fails on achieving its main goal: it does not protect proper and effectively the consumer’s interests.

Process virtualization theory (PVT) and institutional theory (INT) to explain SAAS adoption

Software as a service (SaaS) is a service model in which the applications are accessible from various client devices through internet. Several studies report possible factors driving the adoption of SaaS but none have considered the perception of the SaaS features and the pressures existing in the organization’s environment. We propose an integrated research model that combines the process virtualization theory (PVT) and the institutional theory (INT). PVT seeks to explain whether SaaS processes are suitable for migration into virtual environments via an information technology-based mechanism. INT seeks to explain the effects of the institutionalized environment on the structure and actions of the organization. The research makes three contributions. First, it addresses a gap in the SaaS adoption literature by studying the internal perception of the technical features of SaaS and external coercive, normative, and mimetic pressures faced by an organization. Second, it empirically tests many of the propositions of PVT and INT in the SaaS context, thereby helping to determine how the theory operates in practice. Third, the integration of PVT and INT contributes to the information system (IS) discipline, deepening the applicability and strengths of these theories.

Essays on bounded rationality: Individual decision and strategic interaction

Economics is a social science which, therefore, focuses on people and on the decisions they make, be it in an individual context, or in group situations. It studies human choices, in face of needs to be fulfilled, and a limited amount of resources to fulfill them. For a long time, there was a convergence between the normative and positive views of human behavior, in that the ideal and predicted decisions of agents in economic models were entangled in one single concept. That is, it was assumed that the best that could be done in each situation was exactly the choice that would prevail. Or, at least, that the facts that economics needed to explain could be understood in the light of models in which individual agents act as if they are able to make ideal decisions. However, in the last decades, the complexity of the environment in which economic decisions are made and the limits on the ability of agents to deal with it have been recognized, and incorporated into models of decision making in what came to be known as the bounded rationality paradigm. This was triggered by the incapacity of the unboundedly rationality paradigm to explain observed phenomena and behavior. This thesis contributes to the literature in three different ways. Chapter 1 is a survey on bounded rationality, which gathers and organizes the contributions to the field since Simon (1955) first recognized the necessity to account for the limits on human rationality. The focus of the survey is on theoretical work rather than the experimental literature which presents evidence of actual behavior that differs from what classic rationality predicts. The general framework is as follows. Given a set of exogenous variables, the economic agent needs to choose an element from the choice set that is avail- able to him, in order to optimize the expected value of an objective function (assuming his preferences are representable by such a function). If this problem is too complex for the agent to deal with, one or more of its elements is simplified. Each bounded rationality theory is categorized according to the most relevant element it simplifes. Chapter 2 proposes a novel theory of bounded rationality. Much in the same fashion as Conlisk (1980) and Gabaix (2014), we assume that thinking is costly in the sense that agents have to pay a cost for performing mental operations. In our model, if they choose not to think, such cost is avoided, but they are left with a single alternative, labeled the default choice. We exemplify the idea with a very simple model of consumer choice and identify the concept of isofin curves, i.e., sets of default choices which generate the same utility net of thinking cost. Then, we apply the idea to a linear symmetric Cournot duopoly, in which the default choice can be interpreted as the most natural quantity to be produced in the market. We find that, as the thinking cost increases, the number of firms thinking in equilibrium decreases. More interestingly, for intermediate levels of thinking cost, an equilibrium in which one of the firms chooses the default quantity and the other best responds to it exists, generating asymmetric choices in a symmetric model. Our model is able to explain well-known regularities identified in the Cournot experimental literature, such as the adoption of different strategies by players (Huck et al. , 1999), the inter temporal rigidity of choices (Bosch-Dom enech & Vriend, 2003) and the dispersion of quantities in the context of di cult decision making (Bosch-Dom enech & Vriend, 2003). Chapter 3 applies a model of bounded rationality in a game-theoretic set- ting to the well-known turnout paradox in large elections, pivotal probabilities vanish very quickly and no one should vote, in sharp contrast with the ob- served high levels of turnout. Inspired by the concept of rhizomatic thinking, introduced by Bravo-Furtado & Côrte-Real (2009a), we assume that each per- son is self-delusional in the sense that, when making a decision, she believes that a fraction of the people who support the same party decides alike, even if no communication is established between them. This kind of belief simplifies the decision of the agent, as it reduces the number of players he believes to be playing against { it is thus a bounded rationality approach. Studying a two-party first-past-the-post election with a continuum of self-delusional agents, we show that the turnout rate is positive in all the possible equilibria, and that it can be as high as 100%. The game displays multiple equilibria, at least one of which entails a victory of the bigger party. The smaller one may also win, provided its relative size is not too small; more self-delusional voters in the minority party decreases this threshold size. Our model is able to explain some empirical facts, such as the possibility that a close election leads to low turnout (Geys, 2006), a lower margin of victory when turnout is higher (Geys, 2006) and high turnout rates favoring the minority (Bernhagen & Marsh, 1997).

‘Wooden Man’? : Masculinities in the Work of J. M. Coetzee (Boyhood, Youth and Summertime)

In seeking to advance the possibility of justice, gender and postcolonial studies have argued for the importance of the study of masculinities, through the acknowledgment that a richer understanding of such gendered formations may provide the basis for recognition of the Other and that, left uncriticised, such formations may be continuously delineated by the reproduction of systems of domination. The current study finds as its object the representations of masculinities in J. M. Coetzee’s Boyhood (1997), Youth (2002) and Summertime (2009). As works of transition in terms of Coetzee’s oeuvre - post-apartheid and post-Disgrace - the trilogy provides an account of the development of a man through several stages of life. While portraying the tensions of different geographical and cultural locations, such as apartheid South Africa and the London of the Sixties, the trilogy articulates the various norms that impact in the formation of gender, particularly of masculinities, through a complex system of power relations. The adherence to such norms is never linear, as the trilogy provides imaginative accounts of the contradictions that assist in the formulation of gender, depicting both the allure and the terror that constitute hegemonic masculinity. Located in the intersection of gender and postcolonial studies, the present study is based on the works by Raewyn Connell on masculinities. Animated by such a critical framework, the main research question of the present study is whether the trilogy advances a notion of masculinity that differs from the traditional rigid model, that is, whether there is resistance to hegemonic masculinity and what the spaces inhabited by the subaltern are. It is suggested that the trilogy presents the reader with instances of resistance to normative formulations of masculinity, by contrasting domination with the possibility of justice, and advancing an understanding of the often fatal consequences of gender norms to one’s sense of being in the world.

A justiciabilidade do princípio geral da igualdade

O presente trabalho versa sobre a aplicação do princípio da igualdade pelo Poder Judiciário. Busca-se analisar de que maneira o mandamento constitucional de igualdade se concretiza no contexto jurídico-evolutivo enquanto princípio de norma de controle, que é justamente no âmbito em que ele é justificado pelo órgão jurisdicional. Saber até onde o juiz constitucional pode ir, conhecer seus limites de atuação, parcos ou largos, definíveis ou nubilosos, bem como o que vem contido nessa vertente do princípio que o distingue de um enunciado geral da igualdade, faz dessa dissertação um estudo interdisciplinar, mas que não deixa de ser voltado para o entendimento jurídico-normativo dessa função específica do princípio. A conhecida fórmula da proibição do arbítrio recebe uma leitura que não é inovadora, mas que almeja aferir a sua suficiência no exercício daquela função. Ou algo mais vem a ser exigido do princípio? Desde já uma resposta de tal envergadura não pode ser encontrada sem o retrato da jurisprudência respectiva. Por isso que, ao fim, e sem a pretensão de esgotamento, se optou por conhecer alguns dos julgados do Tribunal Constitucional português sobre o tema proposto. A indicação da disfunção ou não do perfil da referida Corte com a posição doutrinária só pode ser resultante da análise conclusiva sobre o tema. Fica o convite à leitura.

Sentido evolutivo do controle de constitucionalidade no Brasil

Consabido que para uma sociedade organizada se desenvolver política e juridicamente, indispensável se faz a existência de um documento formal, dotado de observância obrigatória, capaz de definir as competências públicas e delimitar os poderes do Estado, resguardando os direitos fundamentais de eventuais abusos dos entes políticos. Este documento é a Constituição, que, em todos os momentos da história, sempre se fez presente nos Estados, mas, inicialmente, não de forma escrita, o que fez com que surgisse, então, o constitucionalismo, movimento que defendia a necessidade de elaboração de constituições escritas, munidas de normatividade e supremacia em relação às demais espécies normativas, que visassem organizar a separação dos poderes estatais e declarar os direitos e as liberdades individuais. Porém, de nada adiantaria a edição de uma Lei Maior sem que houvesse mecanismos de defesa, no intuito de afastar qualquer ameaça à segurança jurídica e à estabilidade social, por conta de alguma lei ou ato normativo contrário aos preceitos estabelecidos na Constituição. O controle de constitucionalidade, pilar do Estado de Direito, consiste em verificar a compatibilidade entre uma lei ou qualquer ato normativo infraconstitucional e a Lei Excelsa e, em havendo contraste, a lei ou o ato viciado deverá ser expurgado do ordenamento jurídico, para que a unidade constitucional seja restabelecida. No Brasil, o controle de constitucionalidade foi instituído sob forte influência do modelo norte-americano e obteve diversos tratamentos ao longo das constituições brasileiras, porém, o sistema de fiscalização de constitucionalidade teve seu ápice com o advento da atual Constituição Federal, promulgada em 05.10.88, com a criação de instrumentos processuais inovadores destinados à verificação da constitucionalidade das leis e atos normativos. Além disso, a Carta da República de 1988, ao contrário das anteriores, fortaleceu a figura do Poder Judiciário no contexto político, conferindo, assim, maior autonomia aos magistrados na solução de casos de grande repercussão nacional, redundando em um protagonismo judicial atual. Nesse contexto, o Supremo Tribunal Federal, órgão de cúpula do Judiciário nacional e guardião da Constituição, tem se destacado no cenário nacional, em especial na defesa dos direitos e garantias fundamentais insculpidos na Lei Fundamental, fazendo-se necessária, desta forma, uma análise na jurisprudência da Corte, no sentido de verificar se, de fato, tem havido evolução no controle de constitucionalidade no Brasil ao longo dos últimos anos e, em caso afirmativo, em que circunstâncias isso tem se dado.

Octopus Standard Automated Perimetry, Pulsar Perimetry, Moorfields Motion Displacement Test and Heidelberg Retinal Tomography in Glaucoma Detection - A Comparison of Diagnostic Accuracy

Purpose: To investigate the accuracy of 4 clinical instruments in the detection of glaucomatous damage. Methods: 102 eyes of 55 test subjects (Age mean = 66.5yrs, range = [39; 89]) underwent Heidelberg Retinal Tomography (HRTIII), (disc area<2.43); and standard automated perimetry (SAP) using Octopus (Dynamic); Pulsar (TOP); and Moorfields Motion Displacement Test (MDT) (ESTA strategy). Eyes were separated into three groups 1) Healthy (H): IOP<21mmHg and healthy discs (clinical examination), 39 subjects, 78 eyes; 2) Glaucoma suspect (GS): Suspicious discs (clinical examination), 12 subjects, 15 eyes; 3) Glaucoma (G): progressive structural or functional loss, 14 subjects, 20 eyes. Clinical diagnostic precision was examined using the cut-off associated with the p<5% normative limit of MD (Octopus/Pulsar), PTD (MDT) and MRA (HRT) analysis. The sensitivity, specificity and accuracy were calculated for each instrument. Results: See table Conclusions: Despite the advantage of defining glaucoma suspects using clinical optic disc examination, the HRT did not yield significantly higher accuracy than functional measures. HRT, MDT and Octopus SAP yielded higher accuracy than Pulsar perimetry, although results did not reach statistical significance. Further studies are required to investigate the structure-function correlations between these instruments.

Quantifying consistency of Event Related Potentials across subjects based on single-trial topographic analysis

Introduction: Non-invasive brain imaging techniques often contrast experimental conditions across a cohort of participants, obfuscating distinctions in individual performance and brain mechanisms that are better characterised by the inter-trial variability. To overcome such limitations, we developed topographic analysis methods for single-trial EEG data [1]. So far this was typically based on time-frequency analysis of single-electrode data or single independent components. The method's efficacy is demonstrated for event-related responses to environmental sounds, hitherto studied at an average event-related potential (ERP) level. Methods: Nine healthy subjects participated to the experiment. Auditory meaningful sounds of common objects were used for a target detection task [2]. On each block, subjects were asked to discriminate target sounds, which were living or man-made auditory objects. Continuous 64-channel EEG was acquired during the task. Two datasets were considered for each subject including single-trial of the two conditions, living and man-made. The analysis comprised two steps. In the first part, a mixture of Gaussians analysis [3] provided representative topographies for each subject. In the second step, conditional probabilities for each Gaussian provided statistical inference on the structure of these topographies across trials, time, and experimental conditions. Similar analysis was conducted at group-level. Results: Results show that the occurrence of each map is structured in time and consistent across trials both at the single-subject and at group level. Conducting separate analyses of ERPs at single-subject and group levels, we could quantify the consistency of identified topographies and their time course of activation within and across participants as well as experimental conditions. A general agreement was found with previous analysis at average ERP level. Conclusions: This novel approach to single-trial analysis promises to have impact on several domains. In clinical research, it gives the possibility to statistically evaluate single-subject data, an essential tool for analysing patients with specific deficits and impairments and their deviation from normative standards. In cognitive neuroscience, it provides a novel tool for understanding behaviour and brain activity interdependencies at both single-subject and at group levels. In basic neurophysiology, it provides a new representation of ERPs and promises to cast light on the mechanisms of its generation and inter-individual variability.

Business research, self-fulfilling prophecy, and the inherent responsibility of scholars.

Business research and teaching institutions play an important role in shaping the way businesses perceive their relations to the broader society and its moral expectations. Hence, as ethical scandals recently arose in the business world, questions related to the civic responsibilities of business scholars and to the role business schools play in society have gained wider interest. In this article, I argue that these ethical shortcomings are at least partly resulting from the mainstream business model with its taken-for granted basic assumptions such as specialization or the value-neutrality of business research. Redefining the roles and civic responsibilities of business scholars for business practice implies therefore a thorough analysis of these assumptions if not their redefinition. The takenforgrantedness of the mainstream business model is questioned by the transformation of the societal context in which business activities are embedded. Its value-neutrality in turn is challenged by self-fulfilling prophecy effects, which highlight the normative influence of business schools. In order to critically discuss some basic assumptions of mainstream business theory, I propose to draw parallels with the corporate citizenship concept and the stakeholder theory. Their integrated approach of the relation between business practice and the broader society provides interesting insights for the social reembedding of business research and teaching.

Creation of an Age-Adjusted, Dual-Energy X-ray Absorptiometry-Derived Trabecular Bone Score Curve for the Lumbar Spine in Non-Hispanic US White Women.

The trabecular bone score (TBS, Med-Imaps, Pessac, France) is an index of bone microarchitecture texture extracted from anteroposterior dual-energy X-ray absorptiometry images of the spine. Previous studies have documented the ability of TBS of the spine to differentiate between women with and without fractures among age- and areal bone mineral density (aBMD)-matched controls, as well as to predict future fractures. In this cross-sectional analysis of data collected from 3 geographically dispersed facilities in the United States, we investigated age-related changes in the microarchitecture of lumbar vertebrae as assessed by TBS in a cohort of non-Hispanic US white American women. All subjects were 30 yr of age and older and had an L1-L4aBMDZ-score within ±2 SD of the population mean. Individuals were excluded if they had fractures, were on any osteoporosis treatment, or had any illness that would be expected to impact bone metabolism. All data were extracted from Prodigy dual-energy X-ray absorptiometry devices (GE-Lunar, Madison, WI). Cross-calibrations between the 3 participating centers were performed for TBS and aBMD. aBMD and TBS were evaluated for spine L1-L4 but also for all other possible vertebral combinations. To validate the cohort, a comparison between the aBMD normative data of our cohort and US non-Hispanic white Lunar data provided by the manufacturer was performed. A database of 619 non-Hispanic US white women, ages 30-90 yr, was created. aBMD normative data obtained from this cohort were not statistically different from the non-Hispanic US white Lunar normative data provided by the manufacturer (p = 0.30). This outcome thereby indirectly validates our cohort. TBS values at L1-L4 were weakly inversely correlated with body mass index (r = -0.17) and weight (r = -0.16) and not correlated with height. TBS values for all lumbar vertebral combinations decreased significantly with age. There was a linear decrease of 16.0% (-2.47 T-score) in TBS at L1-L4 between 45 and 90 yr of age (vs. -2.34 for aBMD). Microarchitectural loss rate increased after age 65 by 50% (-0.004 to -0.006). Similar results were obtained for other combinations of lumbar vertebra. TBS, an index of bone microarchitectural texture, decreases with advancing age in non-Hispanic US white women. Little change in TBS is observed between ages 30 and 45. Thereafter, a progressive decrease is observed with advancing age. The changes we observed in these American women are similar to that previously reported for a French population of white women (r(2) > 0.99). This reference database will facilitate the use of TBS to assess bone microarchitectural deterioration in clinical practice.

Cognitive and emotional effects of carotid stenosis.

PRINCIPLES: Patients with carotid artery stenosis (CAS) are at risk of ipsilateral stroke and chronic compromise of cerebral blood flow. It is under debate whether the hypo-perfusion or embolism in CAS is directly related to cognitive impairment. Alternatively, CAS may be a marker for underlying risk factors, which themselves influence cognition. We aimed to determine cognitive performance level and the emotional state of patients with CAS. We hypo-thesised that patients with high grade stenosis, bilateral stenosis, symptomatic patients and/or those with relevant risk factors would suffer impairment of their cognitive performance and emotional state. METHODS: A total of 68 patients with CAS of ≥70% were included in a prospective exploratory study design. All patients underwent structured assessment of executive functions, language, verbal and visual memory, motor speed, anxiety and depression. RESULTS: Significantly more patients with CAS showed cognitive impairments (executive functions, word production, verbal and visual memory, motor speed) and anxiety than expected in a normative sample. Bilateral and symptomatic stenosis was associated with slower processing speed. Cognitive performance and anxiety level were not influenced by the side and the degree of stenosis or the presence of collaterals. Factors associated with less co-gnitive impairment included higher education level, female gender, ambidexterity and treated hypercholesterolemia. CONCLUSIONS: Cognitive impairment and increased level of anxiety are frequent in patients with carotid stenosis. The lack of a correlation between cognitive functioning and degree of stenosis or the presence of collaterals, challenges the view that CAS per se leads to cognitive impairment.