Made available in DSpace on 2014-06-11T19:31:04Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-08-28Bitstream added on 2014-06-13T19:01:20Z : No. of bitstreams: 1 guaglianoni_dg_dr_arafcf.pdf: 445249 bytes, checksum: 6b2f7be0315d0559a22a0c696a31b5bc (MD5) / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / Ministério da Ciência, Tecnologia e Inovação (Mcti) / A partir do início dos anos 70, ficou estabelecido que a qualidade sensorial é o resultado da interação entre o alimento e o homem, portanto varia de forma subjetiva. Diferentes escalas foram então associadas às análises sensoriais, surgindo como conseqüência procedimentos estatísticos específicos nesta área. Os experimentos envolvendo análise sensorial iniciaram assim a discussão quanto ao número necessário de julgadores, ao seu treinamento e aos procedimentos apropriados à análise dos dados extraídos dessas escalas ordenadas. Este trabalho foi baseado em um teste sensorial de aceitação do atributo “Impressão Global” de quatro amostras de cachaças avaliadas por 120 julgadores. O objetivo fundamental foi realizar comparações entre os procedimentos estatísticos, paramétricos ou não-paramétricos, com vistas a compará-los e estabelecer o número mínimo de julgadores. Com base nos dados dos testes sensoriais foram criadas 5400 amostras sistemáticas com números diferentes de julgadores, sobre as quais foram aplicados os procedimentos estatísticos estabelecidos. Os resultados assim obtidos mostraram ser possível a utilização de um número menor de julgadores. Revelaram ainda que, na maioria dos casos, o índice de concordância é o fator mais importante na determinação do número mínimo de julgadores, sendo que, para valores de concordância de Kendall maior ou igual a 0,18, o número de 60 julgadores mostrou-se suficiente. / Since begin of 1970s, it was well established that the sensory quality of a food was a result of the interaction between the food and humans, thus varying subjectively. This led to the creation of scales associated to sensory analyses, end as a consequence, specific statistical procedures in this area. The experiments related to sensory analysis started the discussion about the number of judges required, their training, and the appropriate procedures for the analysis of data extracted from these ordered scales. The present work was based on a sensory acceptance test of the attribute “Global Impression” cachaça samples evaluated by 120 judges. The basic objective was to compare the standard statistical procedures, parametric and nonparametric, in order to determine the minimum number of judges necessary. From the initial data, 5400 systematic samples with different numbers of judges were created, and the standard statistical procedures were applied. Bored on the obtained data it was evaluated if the base experiment could be reproduced with fewer judges. The results indicated that, in most cases, the index of agreement is the most important factor to determine the necessary number of judges. In this case, if the Kendall concordance value among judges is ≥ 0,18, the total number of judges could be only 60.

The fair-value hierarchy used in financial accounting has been criticized because of its complexity being the reason for several accounting issues. This study examines the underlying factors affecting decision makers in the process of fair-value accounting of financial instruments within the fair-value hierarchy. Research has been conducted through in-depth interviews with representatives of five Swedish banks. The findings have been analysed with a frame of reference built on prior judgment and decision making research. The results of the study show that the extent of the affecting factors vary between different banks depending on the banks' individual prerequisites.

Resumo: A partir do início dos anos 70, ficou estabelecido que a qualidade sensorial é o resultado da interação entre o alimento e o homem, portanto varia de forma subjetiva. Diferentes escalas foram então associadas às análises sensoriais, surgindo como conseqüência procedimentos estatísticos específicos nesta área. Os experimentos envolvendo análise sensorial iniciaram assim a discussão quanto ao número necessário de julgadores, ao seu treinamento e aos procedimentos apropriados à análise dos dados extraídos dessas escalas ordenadas. Este trabalho foi baseado em um teste sensorial de aceitação do atributo "Impressão Global" de quatro amostras de cachaças avaliadas por 120 julgadores. O objetivo fundamental foi realizar comparações entre os procedimentos estatísticos, paramétricos ou não-paramétricos, com vistas a compará-los e estabelecer o número mínimo de julgadores. Com base nos dados dos testes sensoriais foram criadas 5400 amostras sistemáticas com números diferentes de julgadores, sobre as quais foram aplicados os procedimentos estatísticos estabelecidos. Os resultados assim obtidos mostraram ser possível a utilização de um número menor de julgadores. Revelaram ainda que, na maioria dos casos, o índice de concordância é o fator mais importante na determinação do número mínimo de julgadores, sendo que, para valores de concordância de Kendall maior ou igual a 0,18, o número de 60 julgadores mostrou-se suficiente. / Abstract: Since begin of 1970s, it was well established that the sensory quality of a food was a result of the interaction between the food and humans, thus varying subjectively. This led to the creation of scales associated to sensory analyses, end as a consequence, specific statistical procedures in this area. The experiments related to sensory analysis started the discussion about the number of judges required, their training, and the appropriate procedures for the analysis of data extracted from these ordered scales. The present work was based on a sensory acceptance test of the attribute "Global Impression" cachaça samples evaluated by 120 judges. The basic objective was to compare the standard statistical procedures, parametric and nonparametric, in order to determine the minimum number of judges necessary. From the initial data, 5400 systematic samples with different numbers of judges were created, and the standard statistical procedures were applied. Bored on the obtained data it was evaluated if the base experiment could be reproduced with fewer judges. The results indicated that, in most cases, the index of agreement is the most important factor to determine the necessary number of judges. In this case, if the Kendall concordance value among judges is ≥ 0,18, the total number of judges could be only 60. / Orientador: João Bosco Faria / Coorientador: John Raymond Piggott / Banca: Elizeu Antonio Rossi / Banca: Romeu Magnani / Banca: Antonio Carlos Simões Pião / Banca: Eliete Vaz de Faria / Doutor

The thesis examines the effect of the number of judges on court output in the Czech Republic. It is based on the theory of a rational judge and the hypothesis that after the appointment of new judges, the incumbent judges face lower caseload pressure and they can decrease their effort. It follows that the change in the court output is very small or non-existent. I develop a model that specifies court output as a function of judicial staffing, caseload and other variables. I employ OLS, FE and 2SLS estimation methods. The estimation results suggest that the number of judges does not affect court output in the case of district courts. In the case of regional courts, a 10% growth in the number of judges leads approximately to a 5% growth in the number of resolved cases. Furthermore, estimates suggest that all courts strongly react on changes in the caseload. I also show that the quantity-quality trade-off is not present at courts in the Czech Republic. The thesis contributes to thin empirical literature on the effect of judicial staffing on court output mainly by controlling for the case difficulty and by using panel data from the Czech Republic.