This thesis consists of four essays in resource and behavioral economics. Resource Extraction, Capital Accumulation and Time Horizon The paper shows that relaxing the standard infinite horizon assumption can explain the patterns of exhaustible resource extraction and prices for the last century. An empirical test proposes a time horizon of roughly 28 years to be most likely. Model calibration yields an oil price which fits the falling price after WWII and suggests that the sharply increasing price after 1998 is due to scarcity. Optimal Forest Rotation under Climate Change    The scenario of forests growing faster over time, due to climate change, is analyzed. It is shown numerically that ignoring future changes is highly likely to be accurate in terms of harvesting and will cause insignificant profit losses. Tragedy of the Commons versus the Love of Variety    The opposing effects of overharvesting of renewable resources when property rights are missing and increased consumption variety, both due to trade, are analyzed. Trade increases welfare if the resource has strong regenerative power. If, instead, the resource regenerates slowly, then sufficient increases in the number of trade partners harms welfare and the stock may even collapse. Correcting policies may be very harsh and still improve upon laissez faire. The Distribution of Revealed Preferences under Social Pressure    Stated preferences, such as declared political opinions, are studied when individuals make the trade off between being true to their real opinions and conforming to a social norm. In orthodox societies, individuals will tend to either conform fully or ignore the social norm while individuals in liberal societies will tend to compromise between the two extremes. The model sheds light on phenomena such as polarization, alienation and hypocrisy. Furthermore, it suggests that orthodoxy cannot be maintained under pluralism.

All that pushes and pulls is a modern dance work that investigates the blurred relationship between individuality and conformity in Western society. The ensemble piece explores the influence of trends of individuality - social movements that emphasize individualism in an attempt to break from the conformity of mass society yet eventually become adopted into mainstream norms. Through an emphasis on personal movement styles, manipulation of uniform choreography, and explorations of group dynamics and spacing, the piece illustrates how individuals navigate these trends in a society where individual expression has become a requirement rather than a suggestion.

This study explore the expectation gap between students and audit practitioners, and if certain factors have any significant impact on the students conformity to the practitioners expectations. The study is limited to business students and audit practitioners. We used an Independent Sam-ples T-Test and Pearson Correlation Analysis to conduct the analysis of 286 student responses and 98 practitioner responses. The results confirm previous research; the expectation gap exists. The findings concerning the relationship between factors and students conformity were some-what inconsistent. However, we found a statistically significant proof that students with work-life, trainee and internship experiences conformed better to audit practitioners. Our study offers further insight to the subject of the expectation gap by suggesting that some factors, such as internship experiences, can improve students’ conformity to audit practitioners regarding the importance of skills.

Thesis (Ph. D.)--University of Missouri-Columbia, 2007. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on February 29, 2008) Vita. Includes bibliographical references.

Thesis (M.S.)--Miami University, Dept. of Family Studies and Social Work, 2007. / Title from first page of PDF document. Includes bibliographical references (p. 27-30).

Esta dissertação descreve e analisa como a Caixa Econômica Federal, na busca da melhoria dos sistemas de controles internos para atender as orientações do Comitê da Basiléia, encontra, na adaptação de um modelo da indústria elétrica dos EUA, a inspiração para criar o seu modelo - "atividades de retaguarda". As atividades de retaguarda, exercendo a “função compliance”, ou conformidade, têm a tarefa de executar o trabalho em cada célula ou agência, de forma rotineira e permanente, sendo responsáveis por monitorar, comunicar e assegurar que, de maneira transparente, as diversas unidades da instituição estejam respeitando as regras aplicáveis a cada negócio. Além disso, a elas também compete minimizar a variância entre os resultados esperados dos resultados registrados. Esse modelo segregou as atividades em “alto contato com o cliente” e “baixo contato com o cliente” em suas agências, codificou procedimentos, dividiu responsabilidades e, em conjunto com as outras áreas que formam os pilares da governança corporativa, aumentou o processo de "gestão de controle" e diminuiu o risco operacional. / This dissertation describes and analyzes how the financial Brazilian institution – Caixa Econômica Federal – searching for improvements of internal systems to answer orientations from “Basiléia” Committee, finds in the adaptation of an electrical industrial model from the U.S.A. inspiration to create its model – “Rearguard Activities”. “Rearguard Activities”, exerting Function of Compliance or conformity, have the task to execute the work each cell or agency routinely or permanently, being responsible to check, communicate and ensure in a transparent way several that units of this Institution respecting applicable rules to each business and minimize at variance among expected results from registered results. This model has segregated activities in “High Contact with the Customer” and “Low Contact with the Customer” in its agencies. It has codified procedures, shared responsibilities and in a joint with other areas that make Pillars Governing corporation has increased the process of “Management of Control” and decreased the operational risk.

Submitted by Tatiana Lima (tatianasl@ufba.br) on 2015-05-11T17:38:26Z No. of bitstreams: 1 Duplat, Antônio Jorge Miranda.pdf: 3191963 bytes, checksum: 504673e7e53f6eed8b86ae9933b6d5f6 (MD5) / Approved for entry into archive by Tatiana Lima (tatianasl@ufba.br) on 2015-05-11T17:38:48Z (GMT) No. of bitstreams: 1 Duplat, Antônio Jorge Miranda.pdf: 3191963 bytes, checksum: 504673e7e53f6eed8b86ae9933b6d5f6 (MD5) / Made available in DSpace on 2015-05-11T17:38:48Z (GMT). No. of bitstreams: 1 Duplat, Antônio Jorge Miranda.pdf: 3191963 bytes, checksum: 504673e7e53f6eed8b86ae9933b6d5f6 (MD5) / Os laboratórios de ensaio e de calibração devem implementar o sistema de gestão prescrito pela norma ABNT NBR ISO/IEC 17025:2005 para postular e manter a acreditação de seu escopo de serviços metrológicos junto ao Inmetro como Organismos de Avaliação da Conformidade (OAC). A acreditação é uma ferramenta que gera confiança e credibilidade na atuação de um OAC por reconhecer a sua competência para realizar avaliações tecnicamente válidas com aceitação internacional e, portanto, exerce um papel essencial na eliminação das barreiras técnicas e comerciais no comércio internacional. As avaliações metrológicas dão suporte à competitividade da economia brasileira nos mercados local e internacional, extrapolam os limites convencionais do laboratório, ao mesmo tempo em que aprofunda suas raízes científicas e se insere na política industrial como um importante instrumento da infraestrutura de serviços da Tecnologia Industrial Básica. A concessão e a manutenção da acreditação implicam em avaliações sistemáticas do organismo acreditador nas quais os laboratórios devem demonstrar a sua competência em realizar as atividades de seu escopo, e que têm implementado o sistema de gestão prescrito pela norma. Esta pesquisa teve como objetivo avaliar como esse sistema de gestão está sendo praticado nos laboratórios de ensaio e calibração acreditados no Brasil, e para tanto, foi elaborado um questionário dirigido aos laboratórios acreditados, escolhidos em todas as unidades da federação, que arguia sobre a forma de implementação de instrumentos de gestão para o atendimento aos requisitos de direção e aos requisitos técnicos, além de levantar o quantitativo de Não Conformidades registradas em auditorias internas e em avaliações do Inmetro a esses requisitos e aos estabelecidos em normas do Inmetro para a acreditação. Os resultados possibilitaram o levantamento do perfil atual do sistema de gestão implementado que se caracteriza pelo uso preferencial de meios eletrônicos para a edição e controle de documentos e para o controle dos registros técnicos e da qualidade. Mostraram também que o número de Não Conformidades registradas evidencia ser de forma satisfatória o como o sistema de gestão prescrito pela norma ABNT NBR ISO/IEC 17025:2005 vem sendo praticado nos laboratórios acreditados, entretanto, melhorias podem ser implementadas principalmente no atendimento aos requisitos de direção 4.2, 4.3 e 4.13 e aos requisitos técnicos 5.4 e 5.5. / The testing and calibration laboratories should implement the management system prescribed by the standard ISO / IEC 17025:2005 to postulate and maintain the accreditation scope of metrological services by Inmetro as Conformity Assessment Bodies (CAB). Accreditation is a tool that builds trust and credibility in the performance of an CAB to recognize their competence to perform technically valid assessments with international acceptance and therefore plays a key role in the elimination of technical and commercial barriers in international trade. The evaluation metrological provide support the competitiveness of the Brazilian economy at the local and international markets, extrapolate the conventional limits of the laboratory, the same time as that deepens their scientific roots and inserts in industrial policy as an important instrument of the infrastructure of the Basic Industrial Technology services. The concession and maintenance of accreditation imply a systematic evaluation of the accreditation organism in which laboratories must demonstrate their competence in performing the tasks of its scope and that have implemented the management system prescribed by the standard. This research aimed to evaluate how this management system is being practiced in accredited calibration and testing laboratories in Brazil and for both it was elaborated a questionnaire to accredited laboratories chosen, in all units of the federation, which it asked about how to implement management instruments for the attendance the direction and technical requirements besides raising the quantitative of non-compliances recorded in internal audits and evaluations of the Inmetro to such requirements and those established Inmetro standards for accreditation. The results allowed the lifting of the current profile of the implemented management system that is characterized by the preferential use of electronic means for editing and document control and control of technical records and quality. They also showed that the number of non-compliances recorded evidence be satisfactorily as the management system prescribed by the standard ABNT NBR ISO/IEC 17025:2005 has been practiced in accredited laboratories, however, improvements can be implemented mainly in the attendance 4.2 direction requirements, 4.3 and 13.4 and technical requirements 5.4 and 5.5.

O presente estudo analisa o regime da conformidade das mercadorias na Convenção das Nações Unidas sobre Contratos de Compra e Venda Internacional de Mercadorias CISG, tema de maior parte dos litígios envolvendo o Comércio Internacional. Assim, após breve histórico da Convenção, ressaltando sua atual importância, aborda-se o conceito de conformidade das mercadorias e as diferentes características que este engloba. Prossegue-se, então, à análise dos diversos e complementares critérios de verificação da conformidade, tanto de ordem subjetiva quanto objetiva, expostos particularmente no art. 35 da Convenção. Detalha-se a maneira como a vontade das partes interage com os requisitos objetivos traçados, bem como o modo de aplicação e as discussões doutrinárias e jurisprudências que incidem sobre cada um deles. Dessa forma, busca-se consolidar a teoria e a prática do Comércio Internacional, para estabelecer as formas adequadas e inadequadas de aplicação do conceito de conformidade da Convenção, bem como seus efeitos sobre as partes contratantes. / The present paper analyses the issue of the conformity of the goods under the United Nations Convention on Contracts for the International Sale of Goods CISG, one of the most pressing issues in international commerce. After introductory notes on the history of the Convention, having regard to its current importance, the paper seeks to conceptualize the meaning of conformity of the goods and all the characteristics that it engenders. The paper then proceeds to analyze the different and complementing sources of conformity, be of a subjective or objetive nature, particularly exposed under art. 35 of the Convention. It follows the detailing of the way the subjective and objective requisites of conformity interact with one another, and their application by the authorities and the case law. As such, the paper seeks to consolidate the theory and practice of International Commerce on the subject, to establish the adequate and inadequate ways to apply the Convention, and to point out their effects on the contracting parties.

Although gazillion of studies have been conducted regarding what influences auditors’ judgment, few studies examined the impact of conformity pressure on auditors’ judgment. Despite the few attempts to discover this area, different results rendered from these studies.The purpose of this study is to explain how the conformity pressures affect auditors’ judgement. The effect of other factors was taken into consideration such as professional commitment, Locus of control and the characteristics of Swedish culture. The method was quantitative using data collected by surveys sent to auditors working in big-four and non-big-four audit firms.The findings show that conformity pressure does not affect the judgment of the Swedish auditors.The limitations of the study are the number of responses received through the survey and the difficulty of accurately target the Swedish auditors.

Submitted by Johnny Rodrigues (johnnyrodrigues@ufcg.edu.br) on 2018-05-08T17:28:24Z No. of bitstreams: 1 IZABELA VANESSA DE ALMEIDA MELO - DISSERTAÇÃO PPGCC 2015..pdf: 3198472 bytes, checksum: 824f30587ab3b750011a08d2e5d6019a (MD5) / Made available in DSpace on 2018-05-08T17:28:24Z (GMT). No. of bitstreams: 1 IZABELA VANESSA DE ALMEIDA MELO - DISSERTAÇÃO PPGCC 2015..pdf: 3198472 bytes, checksum: 824f30587ab3b750011a08d2e5d6019a (MD5) Previous issue date: 2015-09-10 / Desde os anos 90 a comunidade científica desempenha esforços para estudar e evoluir aspectos relacionados à Arquitetura de Software, aumentando seu volume de publicação a partir de 1999. O aumento significativo das publicações nos últimos anos demonstra a importância e preocupação que a academia tem com relação a essa área. Porém, a partir da troca de experiência entre pesquisadores e profissionais da área, percebe-se que a indústria não parece conhecer/utilizar o que é proposto pela academia. O contexto teórico sobre arquitetura de software, documentação arquitetural e verificação de conformidade arquitetural já é conhecido no meio acadêmico. Porém, qual é o contexto deles dentro da indústria? Como os profissionais definem o termo "arquitetura desoftware"? Como os profissionais realizam (se realizam) a documentação arquitetural? Como realizam (se realizam) a verificação de conformidade arquitetural? O que eles pensam sobre ferramentas de apoio à verificação de conformidade arquitetural? Para responder essas questões, realizamos um estudo qualitativo dividido em 3 etapas. Primeiro, aplicamos um survey exploratório com o objetivo de entender o ambiente prático para ter uma noção sobre o contexto em foco. Enviamos o questionário para 149 profissionais e 4 grupos de discussão, obtendo uma taxa de resposta de 24,1%. Na segunda etapa entrevistamos 14 profissionais voluntários que responderam o survey exploratório (taxa de resposta de 40%). O objetivo desta etapa foi nos aprofundarmos no contexto em foco. Por fim, nossa última etapa consistiu de um survey confirmatório. Enviamos o questionário para os usuários do GitHub que possuem endereços de e-mail visíveis e tem mais de 100 seguidores (obtivemos uma taxa de resposta de 7,74%). Como resultados principais, observamos que não há uma única definição para o termo "arquitetura de software", dependendo de fatores desde a experiência do profissional até a empresa em que trabalham. Além disso, existem documentações arquiteturais, mas, a sua maioria não é rigorosa, formal e não é atualizada. Nem todos realizam verificação de conformidade arquitetural, e, quando realizam, normalmente é feita de forma manual. Os principais motivos para a não documentação e/ou verificação são falta de tempo ou falta de necessidade. Porfim, as ferramentas de apoio à verificação de conformidade arquitetural não são muito utilizadas e/ou conhecidas. / Since the 90’s a big effort has been applied in the academy to study and evolve aspects related to Software Architecture, increasing the amount of publications from 1999 to the present-day. The significant rise in the number of publications in the last few years shows how much importance and concern academia gives to this particular area. However, after discussing what has been experienced by researchers and professionals of this area, it is possible to notice that the industry does not know/use what is proposed in the academy. The theoretical context about software architecture, architectural documentation and architectural conformance checking is already known. However, what about the practical/industrial context? How do the professionals define “software architecture”? How do they document (if they do) the architecture? How do they perform (if they do) architectural conformance checking? What do they think about support tools for architectural conformance checking? Aiming to answer these questions, we performed a 3-step qualitative study. Firstly, we applied an exploratory survey with the goal of understanding the practical environment and having a better notion about the context of our study. We sent the survey to 149 professionals and 4 discussion groups, getting 24.1% of response rate. In the second phase we interviewed 14 volunteered professionals who responded the exploratory survey (response rate of 40%). In this phase we wanted to deeply understand the context of your study. Finally, the last phase consisted of a confirmatory survey which goal was to confirm our findings. We sent the survey to GitHub users with public e-mails and more than 100 followers, getting 7.74% of response rate. As main results we observed that there is not a single definition of“software architecture” and that it depends on several factors, as the professional’s experience and the company in which he/she works. The architecture is sometimes documented but, most of the time, the documentation is incomplete, informal and outdated. In many cases, architectural conformance checking is not performed or it is performed manually. The main reasons for not documenting or verifying the architecture are lack of time and/or need. Finally, the support tools for architectural conformance checking are not often used and not well known.