Submitted by JACIARA CRISTINA ALMEIDA DO AMARAL (jaciaramaral@ufpa.br) on 2018-06-19T17:45:10Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) TESE_IVETE_FINAL.pdf: 2799983 bytes, checksum: f1ad83f0f0dc1fae7842385196a69621 (MD5) / Approved for entry into archive by JACIARA CRISTINA ALMEIDA DO AMARAL (jaciaramaral@ufpa.br) on 2018-06-19T17:46:29Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) TESE_IVETE_FINAL.pdf: 2799983 bytes, checksum: f1ad83f0f0dc1fae7842385196a69621 (MD5) / Made available in DSpace on 2018-06-19T17:46:29Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) TESE_IVETE_FINAL.pdf: 2799983 bytes, checksum: f1ad83f0f0dc1fae7842385196a69621 (MD5) Previous issue date: 2018-04-27 / CNPq - Conselho Nacional de Desenvolvimento Científico e Tecnológico / O crescimento da violência urbana tem levado a sociedade a cobrar do Estado medidas mais severas e punitivas para resolver o problema da criminalidade juvenil. Uma das propostas é a redução da maioridade penal de 18 para 16 anos. As discussões sobre essa proposta têm sido polarizadas ideologicamente e são raras as instâncias onde o debate é baseado em evidências científicas confiáveis. Nessa pesquisa, tentamos contribuir para identificar os condicionantes sociais e morais implícitos associados com a questão da maioridade penal. Para isso, desenhamos dois experimentos para avaliar como fatores socioeconômicos, sociodemográficos e o desenvolvimento moral do indivíduo influenciam na opinião sobre o tema. Objetivo: Verificar a relação entre fatores socioeconômicos, sociodemográficos e o desenvolvimento moral na opinião sobre a redução da maioridade penal. Materiais e Métodos: Trata-se de uma pesquisa quali-quantitativa com delineamento transversal que constituiu-se de dois experimentos: Experimento Belém e Experimento Regional. No Experimento Belém os dados foram coletados em dois locais públicos do município de Belém, Pará, a Praça Batista Campos e o Tribunal de Justiça do Estado do Pará (TJPA). No Experimento Regional foi utilizada uma ferramenta on line com o intuito de alcançar pessoas de diferentes regiões do território brasileiro. A amostra foi composta por indivíduos maiores de 18 anos de ambos os sexos. Os instrumentos utilizados foram: (1) Questionário socioeconômico e sociodemográfico e (2) Dilema do adolescente em conflito com a lei. Na análise dos dados foi utilizado o teste do Qui-quadrado (χ2) de Pearson e a mineração de dados. Resultados: Os funcionários do tribunal apresentam preferência por estágios inferiores (estágio 1) e menor nível de competência moral (índice C médio) (3,97, diferente do público em geral que prefere estágios superiores (estágio 6) e índice C (14.29). Houve uma relação significativa entre a preferência de estágios e a opinião dos sujeitos, apenas no grupo dos funcionários do tribunal (χ2 = 20,665, df = 10, p = 0,024). O primeiro é menos de acordo com a redução da idade de responsabilidade criminal do que o segundo. Conclusão: A acurácia da opinião é maior nos extremos da distância psicológica, ou seja, quando o indivíduo está muito distante ou muito perto da realidade desse adolescente. / The increase in urban violence has led society to charge the State with more severe and punitive measures to solve the problem of juvenile crime. One of the proposals is the reduction of the criminal majority from 18 to 16 years. Discussions on this proposal have been ideologically polarized and instances where the debate is based on reliable scientific evidence are rare. In this research, we try to contribute to identify the implicit social and moral constraints associated with the issue of criminal majority. For this, we designed two experiments to evaluate how socioeconomic factors, sociodemographic factors and the moral development of the individual influence the opinion on the topic. Objective: To verify the relationship between socioeconomic factors, sociodemographic factors and moral development in the opinion about the reduction of the penal majority. Materials and Methods: This is a qualitative and quantitative research with a cross-sectional design that consisted of two experiments: Belem Experiment and Regional Experiment. In the Belém Experiment the data were collected in two public places of the municipality of Belém, Pará, Praça Batista Campos and the Court of Justice of the State of Pará. In the Regional Experiment an on line tool was used with the aim of achieving people from different regions of the Brazilian territory. The sample consisted of individuals older than 18 years of both sex. The instruments used were: (1) Socioeconomic and sociodemographic questionnaire and (2) Dilemma of the adolescent in conflict with the law. Pearson's Chi-square test (χ2) and data mining were used for data analysis. Results: Juvenile court workers display preference for lower stages (stage 1) and a lower level of moral competence (average c-index) (3.97), with a strong adherence to the law, different from the general public that prefers higher stages (stage 6) and c-index (14.29). There was a significant relationship between the stage preference and the opinion of the subjects, only in the juvenile court workers (χ2 = 20,665, df = 10, p = 0.024). However, the former is less in accordance with lowering the age of criminal responsibility than the latter. Conclusion: The accuracy of opinion is greater at the extremes of psychological distance, that is, when the individual is very distant or very close to the reality of this adolescent.

Submitted by Leonardo Barcellos (lpbarcellos@gmail.com) on 2017-06-20T00:02:43Z No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-06-21T16:00:26Z (GMT) No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) / Made available in DSpace on 2017-07-05T12:25:37Z (GMT). No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) Previous issue date: 2017-06-07 / This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three studies, presenting contextual information about how the research ideas and identification strategies relate to my doctoral studies. The study in the second chapter maps Brazilian CPAs’ CR-abilities to demographic characteristics, providing not only the foundational insights for the studies in the next chapters but also evidence that male and younger CPAs tend to present higher CR-abilities than female and older CPAs, as well as that employer firm size may determine CR-abilities of preparers and managers. The study in the third chapter applies a quasi-experimental approach to examine whether auditing practice is more likely to prevent CR-abilities decline than financial reports elaboration practice. The paper explores the unique counterfactual opportunity provided by the accounting setting to find that aging leads human beings to adapt information processing strategies towards Type 1 of reasoning in detriment of Type 2. But auditing practice may curb this trend. These findings make several contributions to psychology and accounting fields. The paper in the fourth chapter examines the influence of stable CPAs’ individual characteristics, i.e., CR-ability and professional experience in pressured firms, on the professional judgments behind the recognition of assets and cash flows arising from audiovisual content (AV-content). The findings suggest that CR-ability drives differential AV-content assets and cash flows classification at recognition and, ultimately, incomparable financial statements, but professional experience in pressured firms is likely to refrain such differences in the case of assets. Finally, I present my concluding remarks in the fifth chapter.

Submitted by Jose Roberto Carvalho de Moura (jrcmoura@gmail.com) on 2012-08-01T00:58:05Z No. of bitstreams: 1 Dissertação de Mestrado (FGV).pdf: 2317080 bytes, checksum: 3e9561309b6754601ad2973d8b53c207 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2012-08-23T14:56:06Z (GMT) No. of bitstreams: 1 Dissertação de Mestrado (FGV).pdf: 2317080 bytes, checksum: 3e9561309b6754601ad2973d8b53c207 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-08-24T13:01:30Z (GMT) No. of bitstreams: 1 Dissertação de Mestrado (FGV).pdf: 2317080 bytes, checksum: 3e9561309b6754601ad2973d8b53c207 (MD5) / Made available in DSpace on 2012-08-24T13:01:44Z (GMT). No. of bitstreams: 1 Dissertação de Mestrado (FGV).pdf: 2317080 bytes, checksum: 3e9561309b6754601ad2973d8b53c207 (MD5) Previous issue date: 2012-07-05 / This study aims to investigate the decision-making process of individuals from different nationalities, who work in organizational project management, in their lives out of professional’s context. As the existing methodologies in the area of project management highlight the need of a rational, logical and objective decision-making process, this study will explore if the professionals extrapolate this same linear decision-making process, taken from professional’s sphere, to their daily lives. The academic studies over the years discussed the rational, linear and logical decisionmaking, where they were able to refute this assumption along with new perspectives for the human cognitive’s judgment. Thus, this research will not only present the project management study’s field and its concepts, but also approach the several evolutions of the theory related to decision-making process along the years. Taking into consideration the subjective aspect of the decision theories presented, and cognitive limitation that imposes itself most of the times, this study aims to explore the different heuristics (simplified strategies, mental shortcuts) of judgment and their respective cognitive biases. The three main meta-heuristics, exposed by Tversky e Kahneman in their academic study from 1974 and also focus of this research are, respectively: representativeness, availability and adjustment and anchoring. In this study a quantitative research is performed with organizational individuals who work in project management, or at least had any experience with any projects in the companies they work. It is worth to note this study is not limited to Brazil, as it also extends to other countries containing the same public that are the focus of this research. The results of this research reveal that professionals who work in project management are subject to cognitive biases out of their organizational’s context, considering that Brazilians are less subject to these biases, in comparison to the different nationalities investigated. Also, the research revealed that professional’s experience doesn’t significantly contribute to a rational and logical decision-making in their daily personal lives. / Este trabalho tem por objetivo estudar a tomada de decisão dos indivíduos de diferentes nacionalidades, que atuam na gestão de projetos organizacionais, em sua vida fora do âmbito profissional. Dado que as metodologias existentes na área de gestão de projetos atentam para a necessidade de um processo decisório racional, lógico e objetivo, este estudo pretende explorar até que ponto os sujeitos organizacionais extrapolam este mesmo processo decisório linear, advindo do mundo profissional, para o seu cotidiano. Os estudos acadêmicos ao longo dos anos trataram de discutir esta temática da decisão racional, linear e lógica, os quais foram capazes de refutar esta hipótese com novas perspectivas para o julgamento cognitivo dos humanos. Portanto, além deste trabalho apresentar o campo de estudo da gerência de projetos e seus conceitos, ele também aborda as diversas evoluções teóricas acerca da tomada de decisão ao longo do tempo. A partir da consideração do caráter subjetivo nas teorias de decisão apresentadas, e a limitação cognitiva que muitas vezes se impõe, este estudo busca então explorar as diferentes heurísticas (estratégias simplificadoras, atalhos mentais) de julgamento e seus respectivos vieses cognitivos. As três principais meta-heurísticas, expostas por Tversky e Kahneman em seu trabalho acadêmico de 1974 e também foco deste estudo são, respectivamente: da representatividade, da disponibilidade e da ancoragem e ajustamento. Neste trabalho é realizada uma pesquisa quantitativa com sujeitos organizacionais que trabalham com gestão de projetos, ou que tiveram alguma experiência em algum projeto nas empresas em que trabalham. Ressalta-se que este estudo não se limita ao Brasil, extendendo-se também a outros países com o mesmo público-alvo de pesquisa. Os resultados da pesquisa revelaram que os profissionais que atuam em gestão de projetos estão sujeitos a vieses cognitivos fora do âmbito organizacional, sendo que os brasileiros são os menos propensos a estes vieses, em comparação com as demais nacionalidades estudadas. Também revelou-se que o tempo de experiência profissional não contribui de modo significante para uma tomada de decisão mais racional e lógica no cotidiano pessoal.

Submitted by Kallil Maia (kallilmaia@gmail.com) on 2012-07-23T15:41:04Z No. of bitstreams: 1 Dissertação Final.pdf: 1782444 bytes, checksum: 0e94d2118e8f0d7ef65d649c2a2ae6bd (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2012-07-26T14:55:28Z (GMT) No. of bitstreams: 1 Dissertação Final.pdf: 1782444 bytes, checksum: 0e94d2118e8f0d7ef65d649c2a2ae6bd (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2012-07-26T15:13:50Z (GMT) No. of bitstreams: 1 Dissertação Final.pdf: 1782444 bytes, checksum: 0e94d2118e8f0d7ef65d649c2a2ae6bd (MD5) / Made available in DSpace on 2012-07-30T13:22:01Z (GMT). No. of bitstreams: 1 Dissertação Final.pdf: 1782444 bytes, checksum: 0e94d2118e8f0d7ef65d649c2a2ae6bd (MD5) Previous issue date: 2012-06-26 / The convergence of Brazilian accounting standards to international standards has enabled our rules changed to a new level. The previous accounting principles were based on a detailed set of rules and regulatory authorities checked the adequacy of the Financial Statements to these rules. With the change came a new paradigm, the new standards are based more on principles rather than rules, specifically in accordance with International Financial Reporting Standards (IFRS) in the preparation of Financial Statements, which relies on professional judgment on a larger scale than under the old rules-based standards. This work aims to investigate how the trial has been approached Judgment and Decision Making (J&DM) in Brazilians bachelor’s courses in Accounting, which is initiated skills training and professional skills in the area. / A convergência das normas brasileiras de contabilidade às normas internacionais permitiu que nossas regras mudassem a um novo patamar. Os princípios contábeis anteriores eram baseados em um conjunto de regras detalhadas e autoridades reguladoras verificavam a adequação dos Demonstrativos Financeiros a estas regras. Com a mudança surgiu um novo paradigma, as novas normas são baseadas muito mais em princípios do que em regras, especificamente em conformidade com os International Financial Reporting Standards (IFRS) na elaboração dos Demonstrativos Financeiros, que depende do julgamento profissional em maior escala do que em conformidade com as antigas normas baseadas em regras. Este trabalho teve o objetivo de investigar como vem sendo abordado o Julgamento e Tomada de Decisão (J&TD) nos cursos de Graduação em Ciências Contábeis, onde é iniciada a formação de competências e habilidades do profissional da área.

Submitted by Rodrigo Dias (dsdias.rodrigo@gmail.com) on 2018-05-14T20:00:10Z No. of bitstreams: 1 Dissertation - Rodrigo Dias.pdf: 1200543 bytes, checksum: 55982ff5b80c53cb3762bce772efae63 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2018-05-18T21:03:48Z (GMT) No. of bitstreams: 1 Dissertation - Rodrigo Dias.pdf: 1200543 bytes, checksum: 55982ff5b80c53cb3762bce772efae63 (MD5) / Made available in DSpace on 2018-06-15T12:25:14Z (GMT). No. of bitstreams: 1 Dissertation - Rodrigo Dias.pdf: 1200543 bytes, checksum: 55982ff5b80c53cb3762bce772efae63 (MD5) Previous issue date: 2017-12-18 / In this paper, we examine why attitudes toward marijuana legalization are split along ideological lines. In a survey, we found that conservatives were more likely to oppose this policy partly because of their greater reliance on the authority and purity foundations of morality. Curiously, concerns about harm were found to play no role in determining attitudes toward marijuana legalization, even though those who were against this policy frequently explained their views with harm-related accounts. In an experiment, we found that opponents of legalization were more likely to adopt a more favorable view towards it when exposed to arguments and sources that were consistent with the authority and purity dimensions of morality. Precisely, subjects who initially opposed legalization were more likely to change their attitudes when exposed to arguments that were based on the purity (vs. harm) foundation of morality, and when they were led to believe that these arguments were given by religious (vs. business) leaders.