This study investigates the determinants of adopting accounting standards (AAOIFI, IFRS or local standards) in thirty different countries with an Islamic banking industry. This study also examines the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI) as consequences for the adoption process. To the best of my knowledge, this is the only study that empirically investigates this topic. Environmental determinism theory is used as a framework to develop and test for explanations of the accounting standards used in countries where Islamic banks operate. Using multinomial logistic analysis to investigate the determinants of adopting any of the accounting standards sets (AAOIFI, IFRS, LOCAL), I find that both internal environmental factors, such as the level of education and the sophistication of the financial press, as well as enforcement factors, such as the existence of a centralised Sharia committee, are likely to have an impact on the accounting standards adopted by the Islamic banking industry. In regard to the second objective of examining the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI), multivariate regression was used to analyse the data. The results present that: there is an association between corporate governance disclosure and social responsibility disclosure with the accounting standard adopted in the country. The analysis also presents that both types of disclosure within the IBI is associated with the other non-accounting institutions in the country as openness to economy, political stability, and enforcement mechanisms such as a centralised Sharia committee in the country. This result implies that the specific accounting standards adopted by the Islamic banking industry are subject to the internal environment of, and the enforcement mechanisms imposed by, the country. This result further suggests that accounting institutions such as accounting standards adoption and non-accounting institutions are associated with disclosure practices in IBI. Therefore, a conclusion can be drawn that adoption of accounting standards within the Islamic banking industry is an important accounting institution which can be determined by other institutions, as well as affecting disclosure practices in the industry.

The main aim of this research is to analyse the CSR disclosure and examine its determinants and consequences among Islamic banks in the GCC (Gulf Countries Council). In fulfilling the research aims, annual reports of GCC Islamic banks for the period 2010- 2014 are analysed using manual content analysis, which involves 195 observations of 39 Islamic banks. The CSR disclosure index is constructed based on 11 dimensions using AAOIFI standard no 7, 2010. An ordinary least square (OLS) regression is used to examine the determinants and consequences of CSR disclosure in the sample Islamic banks. The analysis shows a very low level of CSR disclosure (39.9%) among the sample Islamic banks. Using CG (corporate governance) mechanisms to measure the determinant of CSR disclosure, this current study finds a significant positive association between CSR disclosure and the size of the boards of directors of the sample Islamic banks. It provides evidence that stronger corporate governance is associated with a higher level of CSR disclosure. This current study finds a negative significant relationship of CEO. Duality and AC Size and CSR disclosure. However, the results show no significant association between CSR disclosure and other corporate governance variables. To examine the economic consequences of CSR disclosure, the study uses three different proxies of firm value (MTBV, Market Capitalization and Tobin Q). Using market capitalization proxies, this current study finds that there is a negative significant relationship between CSR disclosure and firm value. The study did not find any significant relationship between other proxies. This current study suggests that there is a need to improve the current CSR disclosure practice in GCC Islamic banks by imposing additional constraints on the board of directors’ characteristics. The results inform the global debate on the need for corporate governance reform in Islamic banks, by providing insights on the role played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practice among Islamic banks.

Introdução - As altas taxas de incidência da tuberculose (TB) no município de Porto Alegre, com uma média de 100 casos/100000 habitantes de todas as formas clínicas da TB nos últimos anos, contrastam com o Índice de Desenvolvimento Humano (IDH) da cidade de 0,865, considerado um índice de desenvolvimento elevado. Sendo a tuberculose uma doença com grande influência dos determinantes sociais da saúde, o questionamento sobre esta relação ser também verdadeira em Porto Alegre instigou a realização deste trabalho cujos objetivos foram: analisar a distribuição espacial da taxa de incidência da tuberculose pulmonar bacilífera, a forma clínica transmissível da tuberculose, por bairros da cidade de Porto Alegre e a associação com os indicadores socioeconômicos de suas populações. Métodos - Neste estudo ecológico transversal foram usadas técnicas de análise espacial, com regressão linear múltipla e espacial, e de mensuração das desigualdades. As unidades de análises foram os bairros oficiais da cidade. Resultados – Identificou-se um padrão de distribuição da taxa de incidência da tuberculose pulmonar bacilífera nos bairros com dependência espacial pelo Índice de Moran Global significativo. Verificou-se a existência de uma associação negativa entre os indicadores socioeconômicos e taxa de incidência da tuberculose pulmonar bacilífera. Na mensuração da desigualdade em saúde nos bairros, o Índice de Desigualdade da Pendente (IDP) foi -81,25 casos/100000 habitantes e o Índice Relativo de Desigualdade (IRD) igual a 7,9, mostrando a grande diferença da taxa da incidência entre as áreas ao se considerar tamanho populacional e posição socioeconômica. Conclusão – Em Porto Alegre, a taxa da incidência da tuberculose pulmonar bacilífera tem associação com determinantes sociais. Sugere-se, a partir deste, o uso das desigualdades desta taxa nos bairros de Porto Alegre como indicador de iniqüidade social para o planejamento de políticas públicas que promovam a justiça social. / Background - The high incidence rates of tuberculosis (TB) in the city of Porto Alegre, with an average of 100 inhabitants casos/100000 in recent years, contrasts with the Human Development Index (HDI) of the city of 0,865, considered a high rate of development. As TB is a disease with great influence of social determinants of health, the question on if this relationship is also true in Porto Alegre encouraged this work whose objectives were: to analyse the spatial distribution of the incidence rate of tuberculosis tuberculosis smearpositive, clinical form transmissible tuberculosis, for neighbourhoods of the city of Porto Alegre in association with its socioeconomic indicators. Methods - In this ecological study we used multiple linear and spatial regression techniques and measurements of social inequality. The units of analysis are the official districts of the city. Results - It was identified a pattern of distribution of the incidence rate of pulmonary tuberculosis smear-positive in neighborhoods with significant spatial dependence by the Index of Moran Global. It was found that there was a negative association between socioeconomic indicators and the incidence rate of pulmonary tuberculosis smear-positive. In the measurement of inequality in health in neighborhoods, the Index of Inequality the Pendant (IDP) was -81.25/100000 and Relative Index of Inequality (IRD) was equal to 7.9, showing a huge difference in the incidence rate among the areas considering population size and socioeconomic position. Conclusion - In Porto Alegre, the incidence rate of pulmonary tuberculosis smear-positive has association with social determinants. It is suggested, from this, the use of inequalities of this rate in neighborhoods of Porto Alegre as an indicator of social inequity for the planning of public policies that promote social justice.

Esta dissertação investiga a associação entre a distribuição espacial das taxas de internações hospitalares pelo Sistema Único de Saúde (SUS) em Porto Alegre e fatores sócio econômicos demográficos. De um número inicial de 102.215 registros de internações hospitalares ocorridas entre julho de 2005 a junho de 2006, obtivemos 92.148 com endereços válidos, contendo as variáveis relacionadas à internação (hospital, causa, data e tempo de permanência) e ao paciente (sexo, idade e endereço). Os endereços das internações foram localizados nos respectivos bairros de Porto Alegre, previamente estratificados por variáveis sócio econômicas demográficas selecionadas. As taxas de internações hospitalares (excluídos as por partos) por bairros em Porto Alegre apresentaram um padrão espacial de distribuição não aleatório, sendo menores na região central da cidade, com melhores indicadores de condições sócio econômicas. Entretanto, este comportamento não foi observado em taxas de internações por procedimentos de alto custo, representados neste estudo por angioplastias. Mesmo assim, o SUS mostrou-se equitativo em se tratando de internações hospitalares, pois proporcionou acesso às mesmas em maior número às regiões mais carentes, representadas por estratos de piores índices sócio econômicos demográficos. Encontramos correlações das taxas gerais de internações com as variáveis independentes taxa de fecundidade, coeficiente de mortalidade externa e renda, sendo esta última a mais altamente significativa (p=0,0000002). Isto evidencia a influência de determinantes sociais em internações hospitalares pelo SUS no município. Salientamos que os achados neste estudo podem embasar os gestores públicos municipais de saúde na hora de decidir sobre distribuição de serviços hospitalares. / This dissertation investigates the association between the spatial distribution of the rates of hospital admissions by the Public Health Care System (SUS) in Porto Alegre and socio economic demographic factors. From an initial number of 102,215 records of hospital admissions occurred between July 2005 and June 2006, obtained 92,148 valid addresses containing the variables related to hospitalization (hospital, cause, date and length of stay) and patient (sex, age and address). The addresses of the hospital were located in their neighborhoods of Porto Alegre, previously stratified by socio economic demographic variables selected. The rates of hospital admissions (excluding births per) for neighborhoods in Porto Alegre showed a spatial pattern of distribution not random, and lower in the central region of the city with better indicators of socio economic conditions. However, this behavior was not observed in rates of admissions procedures for high-cost, represented in this study for angioplasties. Still, the SUS proved to be fair in the case of hospitalization, as has access to it in many poor regions, represented by strata of poorer socio economic demographic indices. We found correlations of the general rates of hospitalization with the independent variables in fertility rate, mortality rate and foreign income, the latter being the most highly significant (p = 0.0000002). This shows the influence of social determinants in the hospitalization by the SUS in the city. We stress that the findings in this study are based on authorizing municipal public health at the time to decide on distribution of hospital services.

O objetivo deste trabalho é contribuir para uma compreensão mais clara sobre o desenvolvimento de intranets e portais corporativos nas organizações, através da análise do principal determinante do sucesso desses projetos: o uso efetivo da tecnologia. Para atingir esse objetivo, esta pesquisa adota uma visão multidimensional, considerando tanto a perspectiva individual como a organizacional. O suporte teórico advém de extensa revisão das pesquisas já publicadas sobre o tema, compreendendo elementos retirados da teoria da estruturação de Giddens e de modelos consagrados de aceitação da tecnologia, como UTAUT e TAM. A metodologia consiste de estudo de caso em três organizações do setor público, com estruturas bastante semelhantes, mas que desenvolveram suas intranets de modo independente. A análise dos contextos organizacionais demonstrou que o uso da tecnologia nos casos estudados, na prática, ainda é muito limitado. Os resultados da pesquisa revelam que esse uso é resultado da conjunção de complexos elementos. Além das deficiências na funcionalidade da tecnologia, os indivíduos não reconheceram a utilidade prática das intranets e, do mesmo modo, não se sentem estimulados a usar a tecnologia. Essa realidade é consequência de problemas na gestão da tecnologia, como a falta de participação efetiva de setores estratégicos, que aliados a aspectos estruturais das organizações, como a divisão entre os setores e a acentuada especialização funcional, contribuem para a manutenção desse quadro. Em sua maioria, esses elementos constituem práticas já institucionalizadas nas organizações, reforçadas pelo comportamento de seus membros no fluir de suas interações. / The goal of this paper is to help provide a clearer understanding of the development of intranets and corporate portals in organizations, by examining the main determinant behind the success of these projects: the effective use of technology. To achieve this goal, this study uses a multidimensional approach, considering both the individual and organizational perspective. The theoretical support is based on an extensive review of already published research on the subject, including elements drawn from Gidden's theory of structuration and renowned technology acceptance models, such as UTAUT and TAM. The methodology consists of a case study in three public sector organizations, with very similar structures, but which developed their intranets independently. The analysis of the organizational contexts demonstrated that the use of technology in the cases studied is still, in practice, very limited. The research findings show that using it is the result of a complex conjunction of elements. Besides the shortcomings in the functionality of the technology, people have not recognized the usefulness of intranets and, likewise, do not feel attracted to use the technology. This reality is a consequence of problems in technology management, such as lack of effective participation of strategic sectors, which combined with structural aspects of organizations, like the division between sectors and accentuated job specialization, contribute toward maintaining this state of affairs. Most of these elements are already institutionalized practices in organizations, reinforced by the behavior of their members in the course of their interactions.

abstract: American Indian literature is replete with language that refers to broken or hollow promises the US government has made to American Indians, one of the most prominent being that the US government has not kept its promises regarding health services for American Indians/Alaska Natives (AI/AN). Some commenters refer to treaties between tribes and the US government as the origin of the promise for health services to AI/AN. Others point to the trust relationship between the sovereign nations of American Indian tribes and the US government, while still others assert that the Snyder Act of 1921 or the Indian Health Care Improvement Act (IHCIA) contained the promise for health care. While the US has provided some form of health care for AI/AN since the country was in its infancy, and continues to do so through the Indian Health Service, the promise of health services for AI/AN is not explicit. Philosophers have articulated that a promise contains a moral obligation to fulfill it because of others’ expectations created by that promise. As the US government made its first promises in early treaties with AI/AN tribes and subsequently made promises in the years since, it is morally obligated to fulfill those promises, be they lying promises or not, because of resulting expectations. Yet, the US government has historically acted to restrict the rights of AI/AN—rights that include access to health services—through assimilation, separation, or termination policies. Further, the policies of the US government have kept the AI/AN populations socioeconomically impoverished, dependent on the US government for basic needs, and susceptible to health-compromising conditions. Using case studies, this dissertation looks not only at the policies and events that directly affected health services and health status, but also at how those policies and events contributed to health outcomes and the expectations of AI/AN. Given the history of the US government in fulfilling (or not fulfilling) its promises, this dissertation examines the expectations of AI/AN for their own future health outcomes under the policy of self-governance. / Dissertation/Thesis / Doctoral Dissertation Biology 2016

In the recent years, prices of art have repeatedly broken records, and the interest in investing in fine art photography has been growing. Although there is plenty of research dedicated to studying prices of paintings, fine art photography has been largely overlooked. This thesis aims to shed light on identifying price determinants for this particular medium. A new data set is collected from sold lot archives of Sotheby's and Phillips auction houses, which also provide images of some of the sold items. These images are then used to create new variables describing visual attributes of the artworks. In order to inspect the effect of color-related predictors on price, four different methods are discussed. Color is found to be significant in OLS model, but the effect diminishes when model averaging is applied. Machine learning al- gorithms - regression trees and random forests - suggest that the importance of color is relatively low. The thesis also shows that expert estimates can improved by incorporating available information and using random forests for prediction. The fact that the expert estimates are not very accurate sug- gest that they either do not use all the available information or they do not process it efficiently. 1

Com o aumento no número de pessoas idosas devido ao aumento da expectativa de vida e diminuição das taxas de natalidade, esse trabalho partiu da hipótese de que o idoso, além de apresentar uma forte demanda por cuidados médicos, também têm uma demanda crescente por outros tipos de bens e serviços, como, por exemplo, cosméticos e viagens. Ademais, a importância desse grupo, com sua renda mais estável oriunda dos benefícios da seguridade social e uso de ativos ou bens acumulados, altera de forma significativa a estrutura de consumo da família na qual pertence, criando uma forte relação de interdependência com os filhos e netos. O objetivo principal do presente trabalho foi analisar, através de alguns determinantes sócio-econômicos, o comportamento de consumo das famílias com idosos chefes e famílias que não apresentavam nenhum indivíduo com mais de 60 anos, nas principais áreas metropolitanas brasileiras, Distrito Federal e Goiânia. A base de dados utilizada corresponde a Pesquisa de Orçamentos Familiares 1995/96 do Instituto Brasileiro de Geografia e Estatística. Inicialmente, na revisão de literatura, foram mencionados os principais aspectos demográficos que estão causando o envelhecimento populacional, assim como a importância do idoso na família e algumas considerações sobre as políticas previdenciárias que melhoram a vida dessas pessoas e de seus dependentes. Através da análise de estatística descritiva dos dados, observou-se que a aposentadoria representa a maior parte dos rendimentos dos idosos. No entanto, também existem parcelas significativas da renda que são provenientes do trabalho na condição de empregado e de conta-própria. Constatou-se que os dispêndios com medicamentos, serviços de saúde, despesas pessoais, roupas, alimentação fora de casa, comunicação e transporte, ocupam parcelas substanciais no consumo individual dos idosos e de suas famílias. Observou-se também que a renda mensal per capita de famílias que possuem idosos chefe é de aproximadamente 200 reais a mais do que de famílias que não possuem idoso. Posteriormente, utilizando o modelo lógite, foi possível mostrar que as variáveis: renda per capita familiar, idade, chefe que trabalha, escolaridade do chefe e localização geográfica da família, explicaram satisfatoriamente a probabilidade de consumir das famílias com idosos e famílias sem idosos, para os seguintes agregados de consumo: produtos farmacêuticos, serviços de assistência à saúde, despesas pessoais, fumo e seus derivados, roupas, viagens, lazer, comunicação e transporte. Entre os resultados mais importantes pode-se constatar que: a medida que os indivíduos envelhecem aumenta a demanda por com cuidados médicos; não existem diferenças significativas de consumo entre os chefes idosos e não-idosos que trabalham; quanto maior a escolaridade dos chefes idosos e não-idosos maior é a probabi lidade de consumo da maioria dos bens e serviços analisados; as famílias idosas e não-idosas residentes na área metropolitana de São Paulo apresentam menor probabilidade de dispender com bens e serviços de saúde e maior probabilidade de dispender com comunicação e transporte, com relação as outras áreas de pesquisa da POF. / As the number of elderly people increase, mainly due to life expectancy increases and birthrate decreases, this study supports the hypothesis that the elderly, besides showing a high demand for medical care, also presents an increasing demand for other types of goods and services, such as, cosmetics and travel. Besides, the importance of this group, with a more stable income deriving from pensions of social security and the use of assets or accumulated goods, alters significantly the family consumption structure to which they belong, generating a strong relation of interdependence with their sons and grandchildren. The main goal of this study was to analyze, through some social-economic determinants, the family consumption behavior of families having elderly as the head of the family and families which showed no individual over 60 years old, in the most important metropolitan Brazilian cities, Federal District and Goiânia. The used database corresponds to the Household Budget Survey 1995/96 from IBGE (The Brazilian Geographical and Statistical Institute). Initially, in the literature review, it was mentioned the main demographic aspects which are causing the population to age, as well as the importance of the elderly in the family and some considerations about the social security policies which have improved the life conditions of these people and their dependents. Through the analysis of descriptive statistics, it was observed that retirement represents a major part of income for the elderly. However, there are also significant income parts coming from formal jobs and self-employment. It was noticed that the expenses on medicines, health assistance, personal expenses, clothing, eating out, communication and transportation, take up important parts of the consumption of the elderly and their families. It was noticed that monthly income per capita from families whose head is the elderly is approximately R$200,00 more than those which do not have an elderly. Later, using the Logit model, it was possible to show the variables: family per capita income, age, head working out of his house, school background of the head of the family, and geographical location of the family, explained satisfactorily the consumption probability of families having elderly and not having elderly, for the following consumption aggregates: pharmaceutical products, health service assistance, personal expenses, cigarette smoking and its derivatives, clothing, traveling, leisure, communication and transportation. Among the most important results it is possible to conclude that: the demand for medical assistance increases, not having significant differences in consumption between elderly heads of families and non-elderly heads of family which work outside of the house, more years in school increases consumption probability for most of the goods and services analyzed. The elderly families and non-elderly residing in the metropolitan area of São Paulo showed smaller probability of spending on goods and health services, higher probability of spending on communication and transportation, compared to the other areas of study of household budget survey 1995/96.

Introdução: O Brasil é um país bastante extenso territorialmente, sendo necessário o mapeamento da situação do aleitamento materno em todo o país. Objetivo: Descrever a situação do aleitamento materno (AM), no Brasil e estudar o efeito de determinantes sociais, econômicos e demográficos sobre o AM de crianças menores de um ano de idade. Método: Constituiu-se amostra de 2958 crianças, divididas em dois grupos de 0 a seis meses, com 1477 crianças e de 7 a 12 meses com 1481 crianças, representativas da população nacional. Os dados fazem parte da Pesquisa de Orçamentos Familiares - POF, realizada em 2002-2003. Para o estudo do AM no Brasil, utilizou-se um modelo multinível com dois níveis de hierarquia. Para a análise do AM nas regiões utilizou-se modelo GLM com link=log, que permite o uso da razão de prevalências e intervalos com 90% de confiança. Resultados: No grupo 0 a 6 meses, a freqüência do AM no Brasil foi de 58% [IC90% 55 - 60]. Segundo as regiões, as freqüências foram de 63%, 59%, 51%, 61% e 56%, respectivamente para Norte, Nordeste, Sudeste, Sul e Centro-Oeste. Nas áreas rurais e urbanas a freqüência foi de 60% e 58%, respectivamente. No grupo de 7 a 12 meses a freqüência no Brasil foi de 35% [IC90% 33 - 38]. Nas regiões, as freqüências foram: 44%, 34%, 37%, 34%, 28%, respectivamente para Norte, Nordeste, Sudeste, Sul e Centro-Oeste. Nas áreas rurais e urbanas a freqüência foi de 39% e 34%, respectivamente. Consideraram-se como fatores desfavoráveis ao aleitamento materno, no conjunto da amostra: mães com idades superiores a trinta anos, quatro ou mais moradores no domicílio e uso de creche. Os fatores favoráveis foram: ter duas ou mais crianças menores de cinco anos no domicílio, mães de cor negra ou parda e maior renda. Conclusão: Nos dois grupos de idade, a freqüência do AM foi maior na região Norte e áreas rurais do país. Os fatores que determinam o AM diferem quanto a faixa etária, sendo importante focar ações de promoção da prática da amamentação também em crianças de seis a vinte e quatro meses. / Introduction: Brazil is a very large country and it is necessaries to mapping the breastfeeding situation around the country. Objective: To describe the situation of breastfeeding (BF), in Brazil, to study the effect of social, economic and demographic determinants on the BF of children under one year of age. Method: This sample is constituted of 2958 children, divided into two age groups: from 0 to 6 months composed by 1477 children and from 7 to 12 months composed by 1481 children, representative of the national population. The data are part of the Search for Family Budgets - POF, held in 2002-2003. For the study of BF in Brazil, it was used a multilevel model, with two levels of hierarchy. For the analysis of BF in the regions it was used the GLM model with link = log, which allows the use of prevalences ratio and intervals with 90% confidence. Results: In the age group 0 to 6 months, the frequency of BF in Brazil was 58% [IC90% from 55 to 60]. According to the regions, the frequencies were 63%, 59%, 51%, 61% and 56% respectively for North, Northeast, Southeast, South and Central West. In urban and rural areas the frequencies were 60% and 58% respectively. In the age group 7 to 12 months the frequency in Brazil was 35% [IC90% from 33 to 38]. In the regions, the frequencies were: 44%, 34%, 37%, 34% and 28% respectively for North, Northeast, Southeast, South and Central West. In urban and rural areas the frequencies were 39% and 34% respectively. The unfavorable factors for breast feeding throughout the sample were: mothers over the age of thirty years, four or more people living at home and use of children daycare center. The favorable factors were: having two or more children under five years at home, black or brown mothers and high income. Conclusion: In both age groups, the frequency of BF was higher in the northern and rural areas of the country. The factors that determine the AM differ by age, and it is important to focus actions to promote the practice of breastfeeding also in children from six to twenty-four months.

I formally analyze the role of nonperforming loan (NPL) characteristics in explaining NPL profit outcomes compared to the current pricing model for NPLs. I expected that factors included in the current NPL model would not be statistically significant in determining profit outcomes as those factors were considered in determining the purchase price of the asset. Surprisingly, I find that interest rates are statistically significant and negatively correlated with IRR. This is surprising because interest rates are considered in the current NPL pricing model. The results suggest that greater weight should be given to interest rates in determining the purchase price of an asset. Also surprising, I find that properties located in New York are negatively correlated with profitability. State assumption relating to costs and holding timelines are included in the current NPL model. However, the results suggest that additional consideration should be given to properties in New York when determining a purchase price. I also find that delinquent taxes have a slightly positive correlation with NPL Profitability. This was unexpected as delinquent taxes are deducted directly from the purchase price, suggesting a slightly greater significant than their dollar amount.