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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

Sex differences in cognition in Alzheimer's disease

Irvine, Karen January 2014 (has links)
Inspection of the published research shows that sex differences in cognition in the general population have been widely cited with the direction of the advantage depending on the domain being examined. The most prevalent claims are that men are better than women at visuospatial and mathematical tasks whereas women have superior verbal skills and perform better than men on tasks assessing episodic memory. There is also some evidence that women are more accurate than men at identifying facial expressions of emotion. A more in-depth examination of the literature, however, reveals that evidence of such differences is not as conclusive as would at first appear. Not only is the direction and magnitude of sex differences dependent on the cognitive domain but also on the individual tasks. Some visuospatial tasks show no difference (e.g. figure copying) whist men have been shown to be better than women at confrontation naming (a verbal task). Alzheimer’s disease is a heterogeneous illness that affects the elderly. It manifests with deficits in cognitive abilities and behavioural difficulties. It has been suggested that some of the behavioural issues may arise from difficulties with recognising facial emotion expressions. There have been claims that AD affects men and women differently: women have been reported as being more likely to develop AD and showing a greater dementia severity than men with equivalent neuropathology. Despite this, research into sex differences in cognition in AD is scarce, and conflicting. This research was concerned with the effect of sex on the cognitive abilities of AD patients. The relative performance of men and women with AD was compared to that of elderly controls. The study focused on the verbal, visuospatial and facial emotion recognition domains. Data was collected and analysed from 70 AD patients (33 male, 37 female), 62 elderly controls (31 male, 31 female) and 80 young adults (40 male, 40 female). Results showed those with AD demonstrate cognitive deficits compared to elderly controls in verbal and visuospatial tasks but not in the recognition of facial emotions. There were no significant sex differences in either the young adults or the healthy elderly controls but sex differences favouring men emerged in the AD group for figure copying and recall and for confrontation naming. Given that elderly men and women perform equivalently for these tasks, this represents a deterioration in women’s cognitive abilities, relative to men’s. Further evidence of such an adverse effect of AD was apparent in other tasks, too: for most verbal and visuospatial tasks, either an effect favouring women in the elderly is reversed or a male advantage increases in magnitude. There is no evidence of sex differences in facial emotion recognition for any group. This suggests that the lack of published findings reporting on sex differences in this domain is due to the difficulty in getting null findings accepted for publication. The scarcity of research examining sex differences in other domains is also likely to be due to this bias.
12

Obsahová analýza snů u českých studentek / Dream Content Analysis in Czech Female Students

Šubrt, Miroslav January 2016 (has links)
The thesis overviews a variety of approaches to understanding of dreams, covering the historical perspectives as well as the perspectives of modern psychologists and psychological schools. It presents information on quantitative analysis of dream content and possibilities of the use of statistical methods in dream research. It introduces the results of the research into the dream content in 100 Czech female psychology students, using the method developed by Hall and Van de Castle. The comparison of these results with a similar group of US female students revealed several differences: The Czech students reported slightly more Aggresion/Friendliness Percent, significantly more unknown environments and moderately more dreams containing aggression and efforts. Compliance with the American sample was shown mainly by percentages regarding the type of characters, negative emotions ratio and the percentage of physical aggression compared to non-physical. Correlation analysis applied to data revealed a moderate relationship between variables suggesting possible explanations of dream content. Powered by TCPDF (www.tcpdf.org)
13

Políticas de segurança pública no Brasil sob o olhar da Economia do Crime: os casos do PRONASCI e Programa Escola da Família / Public security policies in Brazil under the perspective of the Economy of Crime: the cases of PRONASCI and Programa Escola da Família

Castro, Talita Egevardt de 28 February 2019 (has links)
A criminalidade especificamente no Brasil, tem alcançado proporções cada vez mais alarmantes, cujas consequências atingem não apenas as vítimas, mas toda a sociedade. Políticas de segurança pública têm sido implementadas no país com o objetivo de mitigar este problema social. Todavia, em geral, a implementação destas políticas é realizada sem o respaldo de estudos acerca dos mecanismos mais eficientes para a minimização da criminalidade e ainda, sem o acompanhamento dos resultados durante e após a sua finalização. Neste contexto, a presente tese buscou contribuir com os estudos de avaliação de políticas de segurança pública, tão necessário em um cenário de escassez e má alocação dos recursos públicos. Assim, o primeiro objetivo desta tese consistiu em avaliar o impacto do Programa Nacional de Segurança Pública com Cidadania (PRONASCI) sobre a taxa de homicídios dos municípios que receberam recursos do programa. Para alcançar este objetivo, estimou-se, para os anos 2000 e 2010, o modelo de Diferenças em Diferenças Espacial com Pareamento de Defasagem Espacial com Erro Autorregressivo Espacial. Os resultados mostraram que o programa não foi efetivo em reduzir a taxa de homicídios. Além disto, verificou-se que, em âmbito nacional, os fatores que têm relação com a criminalidade e poderiam ser utilizados para induzir a redução dos homicídios no país são: o Sistema de Monitoramento (INFOCRIM), o mercado de trabalho e políticas de combate ao racismo. Além das políticas de segurança pública, cujos efeitos sobre a criminalidade dão-se diretamente, outras políticas sociais podem gerar externalidades também sobre este fenômeno. Desta forma, o segundo objetivo desta tese foi o de avaliar o efeito da saída dos municípios do Programa Escola da Família (PEF) sobre as taxas de homicídios. O PEF foi instituído em 2004 no Estado de São Paulo e proporciona a abertura das escolas estaduais e municipais aos finais de semana para que a comunidade escolar e familiares participem de atividades socioeducativas. Implementado inicialmente em todos os municípios, em 2007 devido a mudança de governo, alguns municípios deixaram de participar do programa. A estratégia empírica consistiu em estimar, também para os anos 2000 e 2010, o modelo de Diferenças em Diferenças Espacial de Defasagem Espacial. Os resultados não sustentam que houve um aumento da criminalidade nos municípios que saíram do programa. Para o Estado de São Paulo também se observou que o PRONASCI, a presença de guarda municipal com porte de arma de fogo e a densidade são fatores de dissuasão sobre a criminalidade, enquanto o desemprego apresentou um efeito positivo. Assim, os resultados encontrados podem subsidiar a elaboração de políticas públicas para minimizar a criminalidade e seus efeitos sobre o bem-estar social e econômico. / Crime specifically in Brazil has reached increasingly alarming proportions, the consequences of which affect not only the victims, but the whole society. Public safety policies have been implemented in the country with the aim of mitigating this social problem. However, in general, the implementation of these policies is carried out without the support of studies on the most efficient mechanisms for minimizing crime, and without the monitoring of results during and after their completion. In this context, the present thesis sought to contribute to the studies of evaluation of public security policies, so necessary in a scenario of scarcity and misallocation of public resources. Thus, the first objective of this thesis consisted in evaluating the impact of the Programa Nacional de Segurança Pública com Cidadania (PRONASCI) on the homicide rate of the municipalities that received resources from the program. In order to reach this objective, it was estimated, for the years 2000 and 2010, the Differences in Differences Matching Spatial with Spatial Autocorrelation model. The results showed that the program was not effective in reducing the homicide rate. In addition, it was found that, at the national level, factors that have a bearing on crime and could be used to induce the reduction of homicides in the country are: the Sistema de Monitoramento (INFOCRIM), the labor market and combat policies to racism. In addition to public security policies, whose effects on crime are directly related, other social policies can also generate externalities on this phenomenon. Thus, the second objective of this thesis was to evaluate the effect of the exit of the municipalities of the Programa Escola da Família (PEF) on homicide rates. The PEF was established in 2004 in the State of São Paulo and provides for the opening of state and municipal schools on weekends so that the school community and family members participate in socio-educational activities. Implemented initially in all municipalities, in 2007 due to change of government, some municipalities stopped participating in the program. The empirical strategy consisted in estimating, also for the years 2000 and 2010, the Differences in Differences Spatial Autorregressive model. The results do not support that there was an increase in crime in the municipalities that left the program. For the State of São Paulo, it was also observed that PRONASCI, the presence of a municipal guard with a firearm and density are deterrent factors on crime, while unemployment had a positive effect. Thus, the results found may support the elaboration of public policies to minimize crime and its effects on social and economic well-being.
14

[en] ABNORMAL RETURNS IN BRAZILIAN MARKET OF MERGERS AND ACQUISITIONS: EVIDENCES FROM DIFF-IN-DIFF METHODOLOGY / [pt] RETORNOS ANORMAIS NO MERCADO BRASILEIRO DE FUSÕES E AQUISIÇÕES: EVIDÊNCIAS A PARTIR DA METODOLOGIA DE DIFF-IN-DIFF

CARLOS AUGUSTO DE MACEDO SILVA FILHO 26 June 2017 (has links)
[pt] Este trabalho tem o objetivo de verificar o retorno que um evento de Fusão ou Aquisição no mercado de capitais brasileiro traz para o acionista no médio e longo prazo. A proposta deste trabalho é verificar, através de um estudo empírico, se o acionista de uma empresa compradora ou vendedora tem ou não a sua riqueza aumentada após um processo de fusão ou aquisição. Primeiramente, é apresentado um referencial teórico sobre o tema Fusões e Aquisições. O pressuposto básico deste trabalho é validar ou não a teoria da maximização da riqueza dos acionistas, que serve de base para a teoria das fusões e aquisições (FeAs). A Teoria da Maximização dos Lucros do acionista diz que uma fusão ou aquisição deve aumentar a riqueza dos acionistas. No Brasil não existem muitos estudos que constatem o que acontece com o retorno para o acionista após um evento de FeA no médio e longo prazo. Os métodos usados para este estudo foram o estudo de eventos e a regressão de diferenças em diferenças. Foram usadas cotações de fechamento diárias para se observar os retornos anormais nos períodos de até 50 dias antes e após o anúncio do evento - para o estudo de eventos. Já para a regressão diff-in-diff a janela amplia-se do anúncio do evento até Outubro/2015. O objetivo de ambas as metodologias é verificar se o acionista teve ou não aumento de sua riqueza em função do evento. Ao final do estudo conclui-se que no mercado de capitais brasileiro o acionista, na média, tem a sua riqueza aumentada, e que este aumento está relacionado ao evento de fusão ou aquisição. / [en] This work aims to verify the return that an M and A event brings in the Brazilian capital market to the shareholder in the medium and long term. The purpose of this study is to confirm, through an empirical study, if the shareholder of a company has or not your wealth increased after a merger or acquisition. First, a theoretical framework on the subject of M and A is presented. The basic assumption of this paper is to validate or not the theory of maximizing shareholder wealth, which is the basis for the theory of mergers and acquisitions (M and As). The maximization of shareholder profits theory says that a merger or acquisition should increase shareholder wealth. In Brazil there are few studies which analyze what happens to the return for shareholders after an M and A event in the medium and long term. The methods used for this study were the study of events and the regression difference in differences. Daily closing prices were used to observe the abnormal returns in periods of up to 50 days before and after the event announcement - for the event study. However for the diff-in-diff regression window expands from event announcement to October/2015. The purpose of both approaches is to check if the shareholder had or no increase in their wealth due to the event. At the end of the study it is concluded that shareholders of Brazilian capital market, on average, increased their wealth, and this increase is related to the event of merger or acquisition.
15

PolÃticas de incentivo a escola melhoram a proficiÃncia no ensino fundamental? Uma avaliaÃÃo do prÃmio escola nota dez / Encouraging school policies improve proficiency in elementary school? An evaluation of school prize scored top marks

Diego Rafael Fonseca Carneiro 20 January 2015 (has links)
Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgico / O PrÃmio Escola Nota Dez tem como propÃsito apoiar os municÃpios cearenses na melhoria de sua rede fundamental de ensino por meio da distribuiÃÃo de bÃnus financeiros Ãs escolas cujos alunos do 2 e 5 ano do ensino fundamental atingirem pontuaÃÃes especÃficas no Sistema Permanente de AvaliaÃÃo da EducaÃÃo BÃsica do Cearà (SPAECE). Diante disso, este trabalho tem como mote avaliar o impacto desse programa de incentivos sob o desempenho das escolas contempladas. Tendo como base as notas das avaliaÃÃes de PortuguÃs e MatemÃtica da Prova Brasil de 2007 e 2011, comparou-se o desempenho das escolas cearenses beneficiÃrias e nÃo beneficiÃrias antes e depois da premiaÃÃo por meio do modelo de diferenÃas em diferenÃas. A partir dos resultados, pode-se dizer que o PrÃmio afeta positivamente a proficiÃncia mÃdia das escolas premiadas quando comparadas Ãs nÃo premiadas. AlÃm disso, as escolas apoiadas pelo PrÃmio apresentam desempenho equivalente Ãs escolas nÃo premiadas, o que sinaliza uma melhora no desempenho, haja vista que para ser apoiada esta deve figurar entre as escolas com pior desempenho na alfabetizaÃÃo. / The Escola Nota Dez award aims to support municipalities of Cearà on improving their basic education system through the distribution of financial bonuses the schools whose students of elementary school achieve specific scores Permanent Evaluation System of Basic Education Cearà (SPAECE). Thus, this work has as its objective to evaluate the impact of incentive program in the performance of schools. Based on the ratings of Portuguese and Mathematics of the Prova Brasil 2007 and 2011 comparing the performance of beneficiary and non-beneficiary of Cearà schools before and after the award by the difference in differences model. From the results, it can be said that the Award has a positive effect on the average proficiency of the winning schools compared to non-rewarded. In addition, the schools supported by Award show equivalent performance to schools not winning, which indicates an improvement in performance, considering that to be supported schools should be among the 150 worst performing in literacy.
16

Three essays on urban economics: evidences from Brazil

CARAZZA, Luís Eduardo Barbosa 04 October 2016 (has links)
Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-04-27T15:00:47Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Tese Luís Carazza.pdf: 1659127 bytes, checksum: 60cd0398a36192dcbbc82769327540f3 (MD5) / Made available in DSpace on 2017-04-27T15:00:47Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Tese Luís Carazza.pdf: 1659127 bytes, checksum: 60cd0398a36192dcbbc82769327540f3 (MD5) Previous issue date: 2016-10-04 / FACEPE / The present study examines the impact of three public policies in Brazil. The first essay examines the juvenile curfew in the interior of São Paulo and our estimates shows that this policy was responsible for the reduction of approximately 17.5% in the theft rate when compared to cities that did not adopt the curfew. The second article estimates the effect of the Dona Lindu Park in the price of real estate in the city of Recife, Pernambuco. The results indicate an increase in the value of approximately 7.7% of properties located up to 600 meters from the park and for properties located at 600 and 1000 meters from the park there is was negative impact on the real estate price of approximately 11.9%. In the third essay we studied the impact of the expansion of the Federal Network of Professional and Technological Education on Human Capital and migration variables and, according to our analysis; there was a positive impact of 2.59% on the proportion of short-term immigrants. / O presente estudo analisa o impacto de três políticas públicas no Brasil. O primeiro ensaio examina o toque de recolher para crianças e adolescentes no interior de São Paulo e mostra que esta política foi responsável pela redução de aproximadamente 17,5% na taxa de furtos, quando comparado a cidades que não adotaram o toque de recolher. O Segundo artigo estima o efeito do parque Dona Lindu no preço dos imóveis na cidade de Recife, Pernambuco. Os resultados encontrados indicam um aumento no valor dos imóveis localizados até 600 metros do parque de aproximadamente 7,7% e para imóveis localizados a 600 e 1000 metros do parque há um impacto negativo no preço dos imóveis de aproximadamente 11,9%. No terceiro ensaio estudou-se o impacto da expansão da Rede Federal de Educação Profissional e Tecnológica em variáveis de Capital Humano e migração e, segundo nossa análise, houve um impacto positivo de 2,59% na proporção de imigrantes de curto prazo.
17

Children’s Personal Significance of Olfaction — the ChiPSO Questionnaire

Lohrer, Elisabeth C., Dworschak, Annika, Croy, Ilona, Gellrich, Janine, Sabha, Maha, Parisato, Luca, Schriever, Valentin A. 19 March 2024 (has links)
Introduction The human sense of smell has different functions which can be categorized as “food,” “social,” and “environment.” Different questionnaires about the importance of olfaction in adults are available, but little attention has been paid to children and adolescents. Therefore, we aimed to develop a questionnaire about children’s personal significance of olfaction (ChiPSO). Methods The questionnaire was developed in two steps. The first questionnaire included 33 statements about the importance of olfactory information in daily life — covering three subscales “food,” “environment,” and “social” administered to 191 participants (mean age: 14.4 ± 1.7 years). The five best fitting items of each subscale were chosen for the final 15-item questionnaire. In the second part, we administered the developed questionnaire to 208 children and adolescents (mean age: 11.5 ± 3.5 years) who additionally underwent olfactory testing to investigate the association between olfactory function and questionnaire results. Participants were separated in two age groups: (i) 6–11 years (children), (ii) 12–17 years (adolescents). Results A significant influence of age on the total ChiPSO score and all three subscales with adolescents scoring higher than children was found. Additionally, there was a significant influence of sex in adolescents on total ChiPSO score and subscales “social” and “food” with girls scoring higher than boys. Conclusion We report an association between questionnaires results and olfactory performance. Additionally, olfactory information seems to be more important to adolescents compared to children and girls compared to boys. Implications The ChiPSO questionnaire is a practical tool to evaluate the importance of olfactory information in children and adolescents aged 6–17 years.
18

美國最低稅負制與非現金捐贈行為 / Alternative Minimum Tax and Non-Cash Donations -- An Empirical Study in the U.S

梁師韻, Liang, shin-yun Unknown Date (has links)
本研究探討美國最低稅負制與個人非現金捐贈行為的關係。1993年時美國對於最低稅負制做稅制上之修正,將非現金捐贈之扣抵稅額以購入成本計算修改為以公平市價計算;此一稅制上的改變,正提供一個相當適合研究的時機,可以對非現金捐贈部分進行深入了解。所以本研究以美國內地稅務局在1989年及1995年的橫斷面個人申報所得稅資料庫,並採用差異中的差異分析法,來探討最低稅負制度對於非現金捐贈行為的影響,並加入可能會影響非現金捐贈的解釋變數,包括:所得、財富、年齡、婚姻、扶養親屬人數等變數。 經實證結果發現,最低稅負制度對於非現金捐贈行為效果顯著且正向,即代表1993年美國稅制從以購入成本計算扣抵額修正為以公平市價計算扣抵額,此政策能夠誘發民眾對非現金捐贈金額增加,至於解釋變數上經實證結果發現,當所得及財富越高之納稅人,對非現金捐贈金額越高,在婚姻及年齡方面,已婚者及年齡較大者在捐贈金額上為多;至於扶養親屬人數方面,對於捐贈金額影響是不顯著的。 / This thesis is focus on the relation of the Alternative Minimum Tax (AMT) and Non-Cash Donations (NCD). The America amended the AMT in 1993. It changed the NCD-deduction calculation from cost to fair value. This revolution gave a good time for researching about NCD. So, this report took the individual tax database from Internal Revenue Service (IRS) in 1989 to 1995 for example. And used Differences-in-Differences (DID) way to discuss the infect of NCD from AMT. Besides, this research added some NCD variables including of income, wealth, age, marriage, numbers of dependent. The empirical result showed that the AMT had obvious and positive effect on NCD behavior. It represented that the AMT policy change in 1993 could cause the NCD increase. The more income and wealth had more NCD amount. People married and elderly people offered more donation than single and young. The numbers of dependent had no obvious effect on donation.
19

Estrutura de capital de multinacionais no Brasil após o estabelecimento de regras para thin capitalization: um experimento natural / Capital structure of multinationals in Brazil after the establishment of thin capitalization rules: a natural experiment

Alves, Denis Lima e 06 April 2018 (has links)
Este trabalho emprega métodos quantitativos a dados de Demonstrações Financeiras para avaliar a existência de relação de causalidade entre a Lei 12.249 de 11 de junho de 2010, que institui normas de subcapitalização no Brasil, e a estrutura de capital de empresas brasileiras que possuem partes vinculadas no exterior. Esta lei estabeleceu limites ao endividamento oriundo de tais partes vinculadas para que os respectivos juros pagos sejam considerados dedutíveis para fins da apuração de tributos sobre o lucro e foi usada como intervenção exógena na análise proposta. Os dados são oriundos de empresas fechadas e de empresas públicas, coletados manualmente, em jornais publicamente disponíveis, e na base de dados Economatica® e foi obtida uma amostra inicial de 2,070 observações. Após exclusão daquelas com Patrimônio Líquido negativo, restaram 1,816 observações em um painel não balanceado, subamostra usada para estimação com o método principal de investigação deste trabalho, que foi o de Diferenças-em-diferenças (DD). Neste, a variável dependente consistiu da razão entre dívida onerosa total e Ativo Total, observados anualmente no período compreendido entre o ano de 2006 e ano de 2014. Este método foi estimado por OLS seus resultados foram complementados com o pareamento de observações por meio de quatro procedimentos de propensity score matching (PSM), one-to-one, nearest neighbour, radius e kernel, em que a variável resposta consistiu da diferença, observada entre o ano de 2011 e o ano de 2009, dos valores da variável resposta descrita anteriormente. Para estimação por meio de matching, foram excluídas observações de empresas que variaram a composição societária ao longo do período de forma a possuir partes vinculadas estrangeiras em determinado momento e não possuí-las mais tarde e também foram excluídas aquelas empresas que não possuem observações durante todo o período avaliado, obtendo-se um painel balanceado com 114 empresas e 1,026 observações. O propensity score obtido foi ainda empregado para ponderar as observações no modelo previamente estimado com o método DD. As variáveis de controle empregadas tanto no DD quanto na estimação do propensity score consistiram dos valores de Ativo Imobilizado, Vendas Líquidas, Lucro Bruto e Patrimônio Líquido, obsevados anualmente e dividido pelo Ativo Total. Os resultados obtidos não foram significantes aos níveis convencionais de confiança, apontando para possível redução da relação entre dívida total e Ativo Total das empresas do grupo tratamento em valores que variaram entre 4.17% e 0.5% em termos de Ativo Total, dependendo do método e modelo estimados. Observa-se que tanto a variável resposta quanto o endividamento oneroso total das empresas de ambos os grupos parecem ter aumentado durante o período investigado, mas a variável resposta, aparentemente, já apresentava crescimento menos acentuado nas empresas do grupo tratamento antes do advento da lei, não sendo possível concluir que esta seja a causa da tendência de decréscimo da relação entre dívida e Ativo Total no grupo de empresas que possuem partes vinculadas estrangeiras. Ressalvadas as limitações do estudo, conclui-se que a lei não teve efeito sobre o endividamento total e, portanto, sem efeitos sobre a arrecadação de tributos sobre o lucro destas empresas. / This work applies quantitative methods to data from Financial Statements to assess the existence of a causal relationship between the Law 12,249 of June 11, 2010, which establishes thin capitalization rules in Brazil, and the capital structure of Brazilian companies that keep foreign related parties. This law established limits to the tax deductibility arising from interest payments to such related parties and was here employed as a source of exogenous variation to perform the proposed analysis. The data came from private and public companies, were manually collected, from publicly available newspapers, and obtained from the Economatica database. An initial sample of 2,070 observations was obtained. After the exclusion of those with negative Equity, there were 1,816 observations composing an unbalanced panel, sub-sample which was used for estimation with the main research method of this investigation, which was the Differences-in-differences (DD) method. A dependent variable consisted of the ratio between total costly debt and Total Asset, observed annually in the period between the years 2006 and 2014. This method has been estimated by OLS and its results were complemented with the pairing of companies by means of four matching methods: One-to-one, nearest neighbour, radius, and kernel, where the response variable consisted of the difference between the dependent variable\'s values observed in the years 2011 and 2009. To estimate the laws\' effects by means of matching procedures, data from companies that showed variation at the societal composition in such a way that led them to have foreign related parties in less than the whole period and from those companies that do not have data throughout the whole period evaluated were excluded, and a balanced panel with 114 companies and 1,026 observations remained. Yet again, the obtained propensity score was applied as weight for another OLS DD estimation. Control variables consisted of the values of Fixed Assets, Net Sales, Gross Profits and Shareholders\' Equity, reported annually and divided by Total Assets. The results obtained were not significant at any conventional confidence levels, nevertheless pointing to a reduction of the treatment group companies\' ratio between debt and Total Assets which varied between 4.17% and 0.5% of Total Assets, depending on the estimated method and model. It appears that the companies\' both response variable and total costly indebtedness increased during the period analysed, but the response variable seems to have already presented a less pronounced growth in the treatment group\'s companies before the existence of the law, therefore making it not possible to conclude that this legislation piece is the cause of the downward trend in the ratio between debt and Total Assets of companies that keep foreign related parties. Subject to this study\'s limitations, it is possible to conclude that the law had no effect on total indebtedness and, therefore, had no effect on profit taxes base erosion regarding this group of companies.
20

Aumento do tempo na educação formal e performance dos estudantes : evidências de curto e médio prazo

Zanon, Daiane January 2017 (has links)
Embora o sistema educacional brasileiro tenha alcançado progressos consideráveis no acesso à educação, os desafios relacionados à qualidade são muitos. Para melhorar o desempenho acadêmico dos estudantes, a expansão do período escolar é uma importante política pública educacional. O Ensino Fundamental de nove anos foi uma ação do governo brasileiro nesse sentido, que procurou antecipar em um ano a entrada das crianças na educação formal. Nesta dissertação avaliou-se a efetividade da política ao estimar o efeito de um ano a mais de educação no desempenho escolar de curto prazo, através de uma amostra de alunos da 4ª série/5º ano, e no médio prazo, quando foi considerado o desempenho dos alunos na 8ª série/9º ano. Para este fim, utilizou-se a abordagem de Diferenças em Diferenças em um contexto de experimento natural, proporcionado pela variação exógena no tempo de implementação do Ensino Fundamental de nove anos entre as escolas. De um modo geral, os resultados apontam que um ano a mais de educação, associado ao ingresso antecipado das crianças no ensino fundamental, possui impacto positivo e significativo no desempenho escolar de Português e Matemática no curto prazo, que variam entre 0,06 e 0,13 desvios padrão. No entanto, não existem evidências de que os efeitos foram persistentes no médio prazo / Although the Brazilian educational system has achieved considerable progress in access to education, the challenges related to quality are many. To improve the academic performance of students, expanding the school period is an important educational public policy. In this sense, the nine-year Elementary School was an action of the Brazilian government, which sought to anticipate in a year the entrance of children into formal education. In this dissertation, the effectiveness of the policy was evaluated in estimating the effect of an additional year of education on the short-term school performance, through a sample of 4th grade/5th year students, and on the medium-term, when the performance of students in 8th grade/9th year was considered. To this end, a Differences-in-Differences approach was used in the context of a natural experiment, provided by the exogenous variation in the implementation time of nine-year Elementary School between schools. Overall, the results suggest that an additional year of education, associated with the earlier enrollment of children in elementary school, has a positive and significant impact on the school performance of Portuguese and Maths in the short term, ranging from 0.06 to 0.13 standard deviations. However, there is no evidence that the effects were persistent in the medium term.

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