A presente pesquisa investigou frente às subjetividades apresentadas pelas normas contábeis do International Financial Report Standards (IFRS), cuja responsabilidade por traduzir, adaptar a situações locais e acompanhar a introdução no Brasil é do Comitê de Pronunciamentos Contábeis (CPC) e pela Legislação Tributária Brasileira, se há indícios de possibilidade de prática de Gerenciamento de Resultados (GR) via provisões relacionadas com o contencioso legal. Buscou-se também entender as singularidades da legislação tributária brasileira e os mecanismos usados na prática de GR. O procedimento Contábil, emitido pelo CPC, que disciplina a contabilização das provisões e dos ativos e passivos contingentes é o de nr. 25, uma tradução e adaptação do International Accounting Standard Nr. 37 (IAS 37), e foi o documento básico para o desenvolvimento deste trabalho. Buscou-se também entender se, após a introdução do CPC 25, houve aumento no disclosure de informações contábeis relativas a provisões e contingências pelas empresas. Como contribuição final foram explorados possíveis mecanismos para mitigar práticas de GR. A pesquisa é exploratória e triangula informações de advogados e auditores, explorando a existência e o mecanismo de GR via contencioso legal e as medidas a serem tomadas para sua mitigação. O período examinado compreende de 2006 - 2010, o qual inclui a introdução da Lei 11631 que muda a Lei das Sociedades por Ações e as normas do IFRS no Brasil. As provisões que têm origens em demandas fiscais administrativas e judiciais são elementos que podem ser manipulados pelas instituições utilizando de subjetividades existentes no entendimento e aplicação da legislação, no sentido de melhorar ou piorar o resultado contábil. A pesquisa mostrou que devido ao intrincado sistema tributário nacional, existe a possibilidade de gerenciamento de resultados via constituição ou não de provisões. Também foi confirmado que após a emissão do CPC 25, as empresas aumentaram o disclosure de informações sobre provisões, passivos e ativos contingentes. / Given the subjectivity inherent in the accounting standards of the International Financial Report Standards (IFRS) that are translated into Portuguese, adapted to local situations and monitored by the Comitê de Pronunciamentos Contábeis (Accounting Standards Board - ASB) and the Brazilian tax legislation, the present study investigated whether there is evidence of the possible occurrence of earnings management practice through provisions related to a litigation process. Since it was an exploratory study, we also tried to understand the peculiarities of the Brazilian tax legislation and the mechanisms used in earnings management practices. The accounting procedure No 25 issued by the Accounting Standards Board (ASB), that is, ASB No 25 regulates the accounting of provisions and contingent assets and liabilities and is a translation and adaptation of the International Accounting Standard No. 37 (IAS 37). It is the document upon which this study was based. We also sought to understand whether after the introduction of the Accounting Standards Board No. 25 there was an increase in the disclosure of accounting information on provisions and contingencies by companies. As a final contribution we explored possible mechanisms to constrain earnings management practices. The study is exploratory and triangulates information from lawyers and auditors, exploring the existence and the mechanism of earnings management through a litigation process and the actions to be taken for its mitigation. The study period is 2006 - 2010, which includes the introduction of act 11631 that incorporates changes to the corporations law and IFRS standards in Brazil. The provisions originated in administrative and judicial tax demands are elements that can be handled by the institutions that use the subjectivity in the interpretation and application of legislation by users and in procedures, in order to improve or worsen the accounting result, thus configuring earnings management practice. The research has shown that due to the intricate tax system in Brazil there is the possibility of earnings management via the constitution of provisions or not. It was also confirmed that after the issuance of ASB No. 25 the companies increased the disclosure of information on provisions, liabilities, assets and contingents.

Made available in DSpace on 2015-04-16T14:49:11Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1383319 bytes, checksum: 8e230d379bae996554049d30f522759d (MD5) Previous issue date: 2014-02-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The government's offer for urban mobility has been focused on providing fluidity to private vehicles, which have higher costs to the environment and human health, while public transport has been neglected to low quality of services and inefficiency. The purpose of this research was to estimate the Willingness to Pay (WTP) for the benefits resulting from improvements in urban mobility through a hypothetical market: supply transport arrangements BRT and LRT. This study sought to fill the absence of economic parameters related to the benefits from improvements in mobility, coupled with the prospect of Marketing in the public interest. In this research, with a descriptive character, it was applied a survey for the feasibility of contingent valuation method for environmental or public goods, whose data allowed to estimate the average amount paid per household and the total value the good and its benefits have for the residents of João Pessoa. The sample of 854 questionnaires administered in the field and online indicated, by a model estimated by beta regression, a value of R$ 47.84 paid through a surcharge on the Brazilian property tax (IPTU), a high value which represents 18% of average paid in 2012 . The total value of the good was estimated at R$ 10.2 million, close to the tax of waste collection raised in 2011, which means that the population is aware of the benefits to be gained, although this amount was limited by the lack of trust in the management of public resources and protest votes. / A oferta governamental para a mobilidade urbana tem sido focada em propiciar fluidez aos veículos particulares, que possuem maiores custos ao meio ambiente e à saúde humana, enquanto que os transportes públicos têm sido relegados à baixa qualidade dos serviços e ineficiência. O propósito desta pesquisa foi estimar a Disposição a Pagar (DAP) pelos benefícios decorrentes de melhorias em mobilidade urbana, através de um mercado hipotético: a oferta das modalidades de transporte BRT e VLT. Este trabalho buscou suprir ausência de parâmetros econômicos relacionados aos benefícios provenientes de melhorias na mobilidade, aliado à perspectiva do Marketing em favor do interesse público. Nesta pesquisa, de caráter descritivo, foi aplicado um survey para a viabilização do método de valoração contingente de bens públicos ou ambientais, cujos dados possibilitaram estimar o valor médio pago por residência e o valor total que o bem e seus benefícios têm para os moradores de João Pessoa. A amostra de 854 questionários, aplicados em campo e online, indicou, através de um modelo estimado por meio da regressão beta, um valor de R$ 47,84 pagos através de um adicional no IPTU, um valor elevado, que representa 18% da média paga em 2012. O valor total do bem foi estimado em R$ 10,2 milhões, montante próximo ao arrecadado pela TCR em 2011, o que significa que a população está ciente dos benefícios a serem adquiridos, apesar desta quantia ter sido limitado pela falta de confiança na gestão dos recursos públicos e votos de protesto.

Submitted by Valquíria Barbieri (kikibarbi@hotmail.com) on 2018-05-02T22:21:36Z No. of bitstreams: 1 DISS_2014_Bruna Maria Faria Batista.pdf: 1511949 bytes, checksum: 46c2b0bcd6a51db0cce03254a336c775 (MD5) / Approved for entry into archive by Jordan (jordanbiblio@gmail.com) on 2018-05-16T15:15:44Z (GMT) No. of bitstreams: 1 DISS_2014_Bruna Maria Faria Batista.pdf: 1511949 bytes, checksum: 46c2b0bcd6a51db0cce03254a336c775 (MD5) / Made available in DSpace on 2018-05-16T15:15:44Z (GMT). No. of bitstreams: 1 DISS_2014_Bruna Maria Faria Batista.pdf: 1511949 bytes, checksum: 46c2b0bcd6a51db0cce03254a336c775 (MD5) Previous issue date: 2014-02-25 / CAPES / Este trabalho teve como objetivo geral realizar a valoração socioeconômica dos serviços e benefícios ambientais prestados pelo Campus da UFMT a comunidade urbana como área de lazer e recreação. A metodologia utilizada fundamentou se na aplicação de entrevistas realizadas aos finais de semana (Sábados e Domingos) no período de abril a dezembro de 2012, contendo questões objetivas e questões abertas. Para valoração monetária dos serviços e benefícios ambientais foi aplicado o método de valoração contingente. O Campus apresenta uma frequência média diária aos finais de semana de aproximadamente 3.000 pessoas. A maioria dos frequentadores é do sexo feminino com idade entre 20 e 39 anos, casados, com ensino médio completo, são trabalhadores da iniciativa privada, com rendas que variam de 1 a 2 salários mínimos. Uma das atividades mais desenvolvidas é a prática da caminhada seguida pela visita ao zoológico. Mais da metade dos entrevistados (52%) livremente aceitou contribuir para conservação e manutenção do Campus. O valor médio da disposição a pagar dos entrevistados foi de R$ 3,07/visitante e o valor monetário total anual do Campus calculado pelo método de valoração contingente é de R$ 3.172.648,06. Conclui se que o Campus apresenta características de área de lazer e recreação conferida pela população ao longo do tempo. / This work has as main objective to perform the socioeconomic valuation of environmental services and benefits provided by the UFMT campus as urban area of leisure and recreation. The methodology is based - on the application of interviews on the weekend (Saturday and Sunday) from April to December of 2012, containing objective and open questions. For monetary valuation of environmental services and benefits, we applied the Contingent valuation method (CVM). The Campus has an average daily attendance on the weekend of about 3,000 people. Most of the regulars visitors are men, aged from 20 to 39 years, married, had completed high school, works on private sector workers, with rents ranging from 1 to 2 minimum salaries. The principal activity is the practice of walking followed by visit to the zoo. More than half of respondents (52%) accept to pay for the preservation and maintenance of the Campus. The average willingness to pay of respondents was R$ 3.07/visitor and the annual monetary value of the Campus calculated by the contingent valuation method is R$ 3,172,648.06. We conclude that the campus has characteristics of area of leisure and recreation supported by the population over time.

Neste trabalho, apresentamos um método de simulação Monte Carlo para o cálculo do hedging dinâmico de opções do tipo europeia em mercados multidimensionais do tipo Browniano e livres de arbitragem. Baseado em aproximações martingales de variação limitada para as decomposições de Galtchouk-Kunita-Watanabe, propomos uma metodologia factível e construtiva que nos permite calcular estratégias de hedging puras com respeito a qualquer opção quadrado integrável em mercados completos e incompletos. Uma vantagem da abordagem apresentada aqui é a flexibilidade de aplicação do método para os critérios quadráticos de minimização do risco local e de variância média de forma geral, sem a necessidade de se considerar hipóteses de suavidade para a função payoff. Em particular, a metodologia pode ser aplicada para calcular estratégias de hedging quadráticas multidimensionais para opções que dependem de toda a trajetória dos ativos subjacentes em modelos de volatilidade estocástica e com funções payoff descontínuas. Ilustramos nossa metodologia, fornecendo exemplos numéricos dos cálculos das estratégias de hedging para opções vanilla e opções exóticas que dependem de toda a trajetória dos ativos subjacentes escritas sobre modelos de volatilidade local e modelos de volatilidade estocástica. Ressaltamos que as simulações são baseadas em aproximações para os processos de preços descontados e, para estas aproximações, utilizamos o método numérico de Euler-Maruyama aplicado em uma discretização aleatória simples. Além disso, fornecemos alguns resultados teóricos acerca da convergência desta aproximação para modelos simples em que podemos considerar a condição de Lipschitz e para o modelo de volatilidade estocástica de Heston. / In this work, we present a Monte Carlo simulation method to compute de dynamic hedging of european-type contingent claims in a multidimensional Brownian-type and arbitrage-free market. Based on bounded variation martingale approximations for the Galtchouk-Kunita- Watanabe decomposition, we propose a feasible and constructive methodology which allows us to compute pure hedging strategies with respect to any square-integrable contingent claim in complete and incomplete markets. An advantage of our approach is the exibility of quadratic hedging in full generality without a priori smoothness assumptions on the payoff function. In particular, the methodology can be applied to compute multidimensional quadratic hedgingtype strategies for fully path-dependent options with stochastic volatility and discontinuous payoffs. We illustrate our methodology, providing some numerical examples of the hedging strategies to vanilla and exotic contingent claims written on local volatility and stochastic volatility models. The simulations are based in approximations to the discounted price processes and, for these approximations, we use an Euler-Maruyama-type method applied to a simple random discretization. We also provide some theoretical results about the convergence of this approximation in simple models where the Lipschitz condition is satisfied and the Heston\'s stochastic volatility model.

Det är känt att modeindustrin har ett stort anspråk på miljön, men trots det finns det inga fungerande lösningar på problemet i dagsläget. Ett sätt att komma till bukt med problemet äratt låta konsumenten miljökompensera vid köptillfället. Den här studien undersöker konsumenters inställning till en frivillig miljökompensation vid klädköp. Liknande studier har gjorts tidigare, då på flygresenärers vilja att frivilligt klimatkompensera för koldioxidutsläpp. Det har därför varit av intresse att testa liknande undersökningsmetod på konsumenter imodeindustrin. Tidigare forskning har konstaterat att ett flertal variabler är betydande för konsumentens vilja göra grönare konsumtionsval. Detta har mynnat ut i fyra hypoteser som testar hur konsumenters attityd till miljökompensation, upplevda konsumenteffektivitet, upplevda miljökunskap samt kön korrelerar med viljan att miljökompensera. Studien har även undersökt hur konsumenternas vilja att kompensera påverkar det ekonomiska värdet som konsumenten sätter på miljöproblemen kopplade till klädproduktion. Undersökningen bygger på 225 enkätsvar från studenter vid en medelstor svensk högskola. Resultaten från studien visar på signifikanta samband mellan flera av de förklarande variablerna och viljan att delta i frivillig miljökompensation. Den genomsnittliga kompensationsnivån uppgår till halva plaggets försäljningspris, vilket är en uppseendeväckande siffra. Respondenternas preferenser visar även att miljökompensationen bör fördelas lika över olika projekt för bättre miljö. / Although it’s known what footprint the global fashion industry has, few solutions have effectively managed to tackle the problem. One solution is to let the consumer participate in avoluntary environmental offset. This study investigates what variables affecting the consumer’s willingness to participate in such offset. Similar studies on air travelers’ voluntarycarbon offset have been done before. It’s therefore of interest to use the same preference method on consumers of the fashion industry. Previous research present a number of independent variables affecting the willingness to participate in voluntary offset. This study uses four hypotheses to explain consumers’ stated preferences. These include attitudes, perceived consumer effectiveness, perceived ecoliteracy and gender. The study uses a contingent valuation method to explain how the willingness to participate correlates with the hypothetical value of the voluntary environmental offset. An online survey was conducted and included data of 225 respondents. The results show significant correlations among several of the independent variables and the willingness to participate in voluntary environmental offset. The average value of offset reached about half the selling price of a simulated garment, which is staggering. The respondents’ preferences on how the money from the offset should be allocated tell of an equal share among projects for a better environment. The study is a bachelor thesis written in Swedish.

The purpose of this study was to evaluate tourism capacity, the effectiveness of the management plan and the visitors’ willingness to pay (WTP) for increased conservation effort in the Buccoo Reef Marine Park (BRMP) in Tobago. Non-market contingent valuation was applied to estimate tourists’ WTP, using the data from a survey of 164 tourists. Local residents and government agencies were consulted to evaluate the management plan and the tourism capacity. Eighty-eight percent of local residents stated that the park was not well managed and that they lacked trust in the park agency. The density of tourists was 67-97% more than socially acceptable crowding norm. The tourists were willing to pay an additional entry fee of US$11.72 per person, which would generate additional revenue for the park management. In conclusion, the BRMP management needs modification in order to increase stakeholders’ trust, reduce tourists crowding intensity, and generate additional user-based revenue.

This thesis focuses on business combinations according to IFRS and Czech accounting regulations. According to IFRS, Purchase Price Allocation (PPA) is a vital tool in acquisition reporting and therefore this paper mainly focuses on it. The theoretical part serves as a solid based for the empirical part, highlighting the main differences within the examined accounting types. The empirical part primarily focuses on setting the purchase price containing a contingent consideration, newly identified intangible assets and contingent liabilities reporting, and also net asset's fair value valuation to the acquisition date. The results show a major difference and drawbacks in using the Czech accounting regulations when solving business combinations.

Technology enhancements of the past two decades have not successfully overcome the problem of low motivation in Kindergarten through Grade 12 (K-12). Motivation and math achievement have been identified as major factors contributing to the high school dropout problem (30-50% in traditional/online programs). The impact of extrinsic rewards on achievement and the dropout problem, however, remains a subject of debate. This dissertation seeks first to address this debate, through an investigation of reward system effectiveness in the blended learning environment, on at-risk students with varied intrinsic motivation factor scores. Next, the dissertation explores the importance of fit between students' reward perceptions and reward values when motivating student progress. To this end, the author has developed a new 6-factor motivation orientation model for students in blended learning environments, and a learner-configurable progress-based reward system (PBR) for Learner Content Management Systems (LCMS) based on this model. The hypothesized model was tested for fit with a sample of 353 at-risk high school math students in Miami, Florida. The PBR was developed based upon the findings from interviews with subject matter experts and students, factor and regression analyses used to test hypotheses about learner motivation and predict learner progress. Conclusions from the study informed the design of an integrated PBR. A 6-factor motivation orientation model was found to explain more of the variance (74%) in student motivation than earlier models. Contrary to Deci et al. (1999), hypothesis test results did not confirm adversarial extrinsic rewards/intrinsic motivation relationships. Furthermore, consistent with person-environment fit theory, learners demonstrated superior progress and achievement when extrinsic reward perceptions and values were well aligned. With critical input from flexible learning theorists, teachers, and students, the emerging PBR design may ultimately be integrated through mobile learning applications and social media, within LCMS solutions such as Blackboard, and systems commonly used in K-12, such as Apex. Although beyond the scope of the dissertation, the emerging Web-based design promises to play an important role in engaging a K-12 Community of Practice (CoP), consisting of telecommunications partners, game developers, retailers, and education stakeholders sharing a significant interest in future innovations that address the dropout problem.

Face à la baisse continue de la consommation de vin dans les principaux pays européens traditionnellement vinicoles et aux opportunités de croissance de consommation sur les nouveaux marchés, l’avenir de nos vins français se joue essentiellement à l’export. L’export apparait donc non pas comme une option stratégique mais comme une nécessité pour nos entreprises vitivinicoles françaises. Face à cet enjeu, l’objectif de notre travail de recherche a été de déterminer les politiques adéquates à l’export afin de comprendre dans quelle mesure l’entreprise vitivinicole française était performante à l’export. Les résultats contradictoires des recherches antérieures étudiant l’impact des éléments de politique export (produit, marché et d’exportation) sur la performance export nous ont orienté vers une approche contingente et le défi de notre travail de recherche a été de démontrer théoriquement et empiriquement qu’il n’existe pas de politique export adéquate mais plusieurs en fonction de la stratégie à l’export de l’entreprise(stratégie de marque, de terroir et prix volume), résultant des ressources uniques de l’entreprise d’après la théorie basée sur les ressources. Spécialement réalisées pour ce travail de recherche, une étude quantitative auprès de 120 entreprises vitivinicoles françaises ainsi qu’une étude qualitative auprès de 50 entreprises vitivinicoles nous ont permis de valider empiriquement l’effet modérateur de l’avantage concurrentiel à l’export de l’entreprise sur la relation entre la politique et la performance export. / Faced with the continuing decline in wine consumption in the main European countries and growth opportunities in new markets, the future of French wines mainly relies on exports Export therefore does not appear as a strategic option but as a necessity for French wine companies. Faced with this challenge, the objective of our research was to determine the appropriate (or suitable) export policies in order to understand how the French wine business could achieve export performance. The conflicting results of previous research examining the impact of the export policy on export performance components have guided us to a contingent approach and the challenge of our research has been to demonstrate theoretically and empirically that there is not only one adequate export policy but several ones depending on company export strategy resulting from the its unique set of resources, according to the resource-based view. Specially carried out for this research, a quantitative study on 120 French wine businesses and a qualitative study on 50 wine businesses have enabled us to empirically validate the moderating effect of export strategy on the relationship between export policy and export performance.

Whilst congestion in automobile traffic increases trip durations, this is often not the case in rail-based public transport where congestion rather leads to in-vehicle crowding, often neglected in empirical studies. Using original survey data from Paris, this article assesses the distribution of comfort costs of congestion in public transport. Estimating willingness to pay for less crowded trips at different levels of in-vehicle passenger density we cannot reject a simple linear relationship between crowding costs and density. We apply our results to the cost-benefit analysis of a recent Parisian public transport project.