自從Sloan (1996)以後，後續研究關於應計有較低盈餘持續性現象之解釋可分為成長因素和會計扭曲。本研究運用Fairfield et al. (2003)與Richardson et al. (2006)之模型擬針對此兩種解釋提出直接的證據，以探討該現象可否完全由成長因素解釋，且在不同成長機會本質下其解釋能力是否仍相同。實證結果發現在Fairfield et al. (2003)之模型下，若控制當期獲利水準，淨營業資產成長和次期資產報酬率會呈負相關，若進一步將淨營業資產區分為應計和長期淨營業資產成長後，發現兩者皆與次期資產報酬率呈相同的負相關，表示成長因素確實是造成應計有較低盈餘持續性的原因。而在Richardson et al. (2006)之模型下，實證結果發現若控制當期獲利水準，並將總營業應計拆解為代表經濟成長特性的「成長要素」和代表暫時性會計扭曲的「要率要素」後，發現兩者皆和次期淨營業資產報酬率呈負相關，且效率要素之負相關程度顯著的大於成長要素。表示成長因素雖可部分解釋應計之較低盈餘持續性現象，但顯然暫時性會計扭曲才是主要原因。另外，本研究為驗證成長機會對盈餘持續性之影響，再進一步將樣本依成長機會之高低分為三群，測試後發現無論在何種成長機會本質下，效率要素的負相關程度還是大於成長要素。表示即使考量不同成長機會因素後，成長因素解釋應計有較低盈餘持續性的能力還是不足暫時性會計扭曲。

This thesis contains five papers studying the economic efficiency and political acceptability of road pricing policies and transport investments in distorted economies. Interactions between the transport market and other distorted markets, such as the labor market, can have a large impact on the welfare effect of a road pricing policy or a transport investment. Many road pricing studies therefore try to incorporate effects from other distorted markets in the analysis. Paper I analyzes how the economic efficiency of a road toll in a distorted economy depends on assumptions about the initial tax system. In the road pricing literature, the welfare effect of a road toll is often found to depend on revenue use. Using a simple general equilibrium model paper I shows that the relative efficiency of marginal revenue recycling policies depends more on assumptions regarding inefficiencies in the initial tax system than on the road toll per se. Paper II studies the effect on welfare, equity and labor supply from a road toll in a commuting population with heterogeneous value of time and endogenous labor supply. When explicitly taking into account that commuters have different value of time, the road toll can increase total labor supply even when the revenues are not recycled back to the commuters. The analysis stresses the importance of recognizing traveler heterogeneity when analyzing congestion pricing. Road pricing policies are often characterized by conflicting interests between different stakeholders and different geographical areas. Papers III and IV study the economic efficiency and political acceptability of pricing and investment policies in different institutional and geographical settings. The main contribution of the papers is to explain how political constraints can lead to inefficient tolling strategies. The papers contribute to the existing literature on political acceptability of road pricing by analyzing the conflict and potential trade-off between political acceptability and economic efficiency. A difficulty when assessing the welfare effect of a future transport policy is also that many factors and parameters needed for the analysis are uncertain. Paper V studies the climate benefit of an investment in high speed rail by calculating the magnitude of annual traffic emission reduction required to compensate for the annualized embedded emissions from the construction of the line. The paper finds that to be able to balance the annualized emissions from the construction, traffic volumes of more than 10 million annual one-way trips are usually required, and most of the traffic diverted from other transport modes must come from aviation. / <p>QC 20121010</p>

Agricultural support levels are at a crossroad with reduced distortions in OECD countries and increasing support for agricultural producers in emerging economies over the last decades. This paper studies the determinants of distortions in the agricultural markets by putting a specific focus on the role of trade policy. Applying various different dynamic panel data estimators and explicitly accounting for potential endogeneity of trade policy agreements, we find that an increase in the number of bilateral free trade agreements exhibits significant short- and long-run distortion reducing effects. By contrast, WTO's Uruguay Agreement on Agriculture has not been able to systematically contribute to a reduction in agriculture trade distortions. From a policy point of view our findings thus point to a lack of effectiveness of multilateral trade negotiations. / Series: Department of Economics Working Paper Series

O objetivo deste trabalho é realizar medições de distorção de tensão e corrente na entrada de subestações que alimentam sistemas ferroviários e verificar se estas atendem às normas IEEE - 519:1992 e IEC 61000-3-6:2008. Foram realizadas medições durante uma semana nas subestações retificadoras Tietê e Jaraguá, ambas da CPTM. Os resultados das medições foram comparados com simulações computacionais baseadas em um modelo simplificado do sistema de alimentação. / This study reports an experimental assessment of current and voltage distortion at the ac side of railway power supply installations and their compliance with the IEEE-519: 1992 and IEC 61000-3-6: 2008 standards. All experimental measurements were conducted using a commercially available power quality analyzer installed during a week at the CPTM rectifier substations of Tietê and Jaraguá. A simplified model was applied to computer simulations in order to calibrate the model through the comparison with experimental results.

&#65279;A transformação de coordenadas entre Sistemas e/ou Redes Geodésicas é um procedimento amplamente utilizado por usuários de informações associadas a coordenadas. A posição de um móvel, feição ou corpo pode ser estabelecida em diferentes Redes, desde que se conheça os parâmetros que as interrelacionam. Do ponto de vista conceitual pode ser entendido como um problema trivial, mas na prática, sua solução é complexa. Isso decorre, basicamente, das diferentes maneiras que podem ser usadas para definir um Sistema, bem como das deformações existentes nas suas materializações, originadas pelas várias influências sistemáticas pertinentes à estimação das coordenadas. Uma metodologia para a transformação entre as duas materializações do Sistema Geodésico Brasileiro (SGB), associadas ao Sistema Geodésico SAD 69, é proposta nesta tese. A primeira, que vigorava desde o primeiro ajustamento, realizado na década de 70; e a segunda, referente ao primeiro reajustamento, terminado no ano de 1996. Doravante, para efeito somente desta pesquisa, as realizações serão denominadas SAD 69 e SAD 69/96, respectivamente. A metodologia proposta tem, como condicionante, a preservação da integridade daquelas duas realizações do SGB, de modo a garantir suas precisões e exatidões. Fundamenta-se, basicamente, em 3 etapas: 1) regionalização da Rede Geodésica Brasileira(RGB), produzida por uma Triangulação de Delaunay 3-D; 2) estimação, para cada região, dos parâmetros resultantes da aplicação de uma transformação geométrica 3-D entre os dois conjuntos de coordenadas; 3) aplicação de correções às coordenadas calculadas pela transformação geométrica Afim Geral 3-D. Adicionalmente, realizou-se um estudo sobre Sistemas e Redes de Coordenadas, enfatizando aquelas de natureza Geodésica, bem como sobre o SGB. Foi realizada ainda uma investigação sobre o reajustamento da RGB, quando foram abordados aspectos relativos à metodologia empregada e à sua exatidão. Finalmente, são apresentados os resultados dos testes executados para validação da metodologia, comprovando a viabilidade de sua aplicação. / &#65279;The coordinate transformation between Reference Systems and/or Reference Frames is a procedure extensively used by users of information associate to coordinates. The position of any stationary or moving object can be established in different frames since their interrelation parameters are well known. Considering the conceptual point of view, it can be understood as a trivial problem, but in the practice, its solution is very complex. This reality results from the different possibilities in which one system can be defined, as well as of the existing deformations in the frames, originated from several influences related to the estimation of the coordinates. A methodology for transforming the coordinates between the two materializations of Brazilian Geodetic System (BGS), associated with the Geodetic System SAD 69 is proposed. The first materialization refers to the first adjustment, carried out in the 70's. The second one refers to the first readjustment, finished at the end of 1996. From now on, only for the purpose of this research, these materializations will be named SAD 69 and SAD 69/96, respectively. The proposed methodology preserves the integrity of the BGS realizations and assures their precisions and accuracies. Its foundation has three main stages: 1) partitioning of the Brazilian Geodetic Network, according to a Delaunay 3-D Triangulation; 2) estimating, for each region, parameters derived from the application of a geometric transformation between the two sets of coordinates; 3) application of corrections to the coordinates evaluated by the Affine Geometric Transformation. Additionally, a study on Geodetic Coordinate Systems and Frames and on the BGS has been carried out. An investigation on the readjustment of BGS has been achieved, where aspects refering to the used methodology and its accuracy have been taken into account.Finally, the results of the tests carried out for validation of the methodology are presented,emphasizing the reliability of its application.

O objetivo deste trabalho é realizar medições de distorção de tensão e corrente na entrada de subestações que alimentam sistemas ferroviários e verificar se estas atendem às normas IEEE - 519:1992 e IEC 61000-3-6:2008. Foram realizadas medições durante uma semana nas subestações retificadoras Tietê e Jaraguá, ambas da CPTM. Os resultados das medições foram comparados com simulações computacionais baseadas em um modelo simplificado do sistema de alimentação. / This study reports an experimental assessment of current and voltage distortion at the ac side of railway power supply installations and their compliance with the IEEE-519: 1992 and IEC 61000-3-6: 2008 standards. All experimental measurements were conducted using a commercially available power quality analyzer installed during a week at the CPTM rectifier substations of Tietê and Jaraguá. A simplified model was applied to computer simulations in order to calibrate the model through the comparison with experimental results.

Vicarious trauma can impact anyone working with a traumatized person. The constructivist self-development theory asserts that vicarious trauma can negatively distort how the helper thinks about the world and can cause increased stress. Researchers have explored stress and coping models and have studied how increased stress can negatively impact coping and health behaviors. However, researchers have not explored how vicarious trauma, coping, and health behaviors are related. The purpose of this correlational study was to examine the relationships among vicarious trauma, health behaviors (healthy eating, physical activity, cigarette smoking, and risky drinking), and maladaptive coping. The study sample consisted of 102 Texas Children's Advocacy Center (TX CAC) and Texas Child Protective Services (TX CPS) employees with direct exposure to a client's trauma. Participants completed a self-administered online survey designed to measure vicarious trauma, health behaviors, and maladaptive coping. Linear and logistic regression analyses indicated vicarious trauma was significantly related to healthy eating and maladaptive coping. Maladaptive coping was significantly related to physical activity. However, maladaptive coping was not a significant mediating factor in the relationship between vicarious trauma and health behavior. The data indicated TX CPS and TX CAC employees continue to experience cognitive distortions associated with vicarious trauma, have some decreased health behaviors, and are using maladaptive coping strategies. Results of the study may be used to reduce the risk of vicarious trauma to TX CAC and TX CPS employees so they can continue to help children and families heal from trauma.

Women in general seem to have a complicated relationship with their bodies and their body image. A small percent of the female population develop a serious pathological eating pattern which is characterized by a disturbed image of body size and shape. This disturbance has been investigated by many researchers and the quest of finding the underlying neural correlates has progressed enormously during the last decade. The relationship between disturbed eating patterns and body image distortions is highly complicated. The purpose of this review article is to give an overview of current research literature and scientific results. The aim is to find a framework for the phenomenon of body image distortions among both healthy and non-healthy women. Differences between genders and how food intake affects body image will also be addressed. The focus lies on behavioral traits and the underlying neural correlates, with focus on both the perceptual and the cognitive-affective component.

Resumo: A utilização do alumínio em escala industrial vem crescendo cada vez mais nos últimos anos e um dos principais motivos é o espaço que esse material vem conquistando em substituição ao aço. O interesse da indústria em ter um maior controle das distorções provocadas pela soldagem de alumínio se deve ao fato das tolerâncias dimensionais e geométricas estarem cada vez mais precisas nas especificações de projeto, motivando a engenharia de fabricação a desenvolver processos estáveis e que garantam a rotina de produção. O elevado coeficiente de expansão linear desse metal, se comparado ao aço, é uma das suas principais características que geram dificuldades nesse cenário. Visando isso, o presente trabalho tem como principal objetivo analisar o quanto situações rotineiras utilizadas na soldagem robotizada de alumínio podem influenciar nas distorções angulares deste material, sem comprometer a integridade mecânica da junta soldada e com confiabilidade estatística. Utilizando a liga AA 5052 H34, e a soldagem robotizada no processo GMAW pulsado, foram aplicados três tipos de tecimento ao longo do comprimento da solda, em juntas de topo montadas sem chanfro e com chanfro de 60º, dispostas tanto transversais quanto longitudinais ao sentido de conformação da chapa. A medição das distorções foi realizada por um braço tridimensional, antes e após a soldagem, em três regiões distintas nos corpos de prova. O perfil do cordão de solda foi o fator determinante para as diferentes formas das distorções encontradas, assim como revelado pelas análises macrográficas. A junta com chanfro de 60º apresentou maiores amplitudes das distorções que a junta sem chanfro. O tecimento não foi uma variável de influência estatística significativa nessas amplitudes. Ensaios de tração foram realizados para se avaliar o comportamento mecânico das juntas soldadas / Abstract: The use of aluminum by industry has been recently growing more and more each time and one of the main reasons is the position that this material is gaining as a replacement for steel. The industry's interest in having a greater control of the distorcions caused by aluminum welding is due to the geometric and dimensional tolerances been more and more precise in the project specifications, motivating the manufacturing engineering to develop stable processes and to ensure routine production. The high coefficient of linear expansion of this metal, which is one of its main features, can create a difficult scenario when compared to the steel. Aiming at it, the main goal of this present work is to analyze how much routine situations used int the robotic aluminum welding can influence in the angular distortions of this material, without affecting the mechanical integrity of the welded joint and with statistical reliability. Using the alloy AA 5052 H34, and the robotic welding in pulsed GMAW process, it was applied three types of weaving throughout the length of the weld, in butt joints assembled without groove and with 60º single-V-groove, arranged transversely as well as longitudinally to the rolling direction of the plate. The measurement of the distortions was made by a three-dimensional equipment, before and after the welding, in three distinct regions in the speciments. The profile of the weld bead was the main factor for the different types of distortions found, as revealed by macrographical analysis. The 60º single-V-groove had higher amplitudes of distortions as the joint without groove. The weaving wasn't a variable of statistically significant influence in this amplitudes. Tensile tests were made to evaluate the mechanical properties of the welded joints / Orientador: Yukio Kobayashi / Coorientador: Gilberto de Magalhães Bento Gonçalves / Banca: Américo Scotti / Banca: Luiz Eduardo de Angelo Sanchez / Mestre

Submitted by Bruno Delalibera (brunodelalibera@gmail.com) on 2014-07-22T18:41:18Z No. of bitstreams: 1 EducInfantil.pdf: 439321 bytes, checksum: 0479cb0363508d107667a98ac02fdaa7 (MD5) / Approved for entry into archive by BRUNA BARROS (bruna.barros@fgv.br) on 2014-07-23T17:46:24Z (GMT) No. of bitstreams: 1 EducInfantil.pdf: 439321 bytes, checksum: 0479cb0363508d107667a98ac02fdaa7 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2014-08-01T11:55:05Z (GMT) No. of bitstreams: 1 EducInfantil.pdf: 439321 bytes, checksum: 0479cb0363508d107667a98ac02fdaa7 (MD5) / Made available in DSpace on 2014-08-01T11:55:21Z (GMT). No. of bitstreams: 1 EducInfantil.pdf: 439321 bytes, checksum: 0479cb0363508d107667a98ac02fdaa7 (MD5) Previous issue date: 2014-05-19 / The objective of this work is to understand, from the perspective of education, the divergence in per capita income and the convergence of schooling among the sub-Saharan and European countries between 1960 and 2010. This study uses a general equilibrium model where there are two sectors in the economy and homogeneous consumers who choose consumption, formal education and early childhood education. According to the results of the work, despite the evolution of early childhood education for the countries of sub-Saharan those countries did not reach early childhood education that Europeans had in 1960. Moreover, the life expectation and total factor productivity were important for understanding the increasing the distance in per capita income between sub-Saharan and European countries. Finally, the main result in terms of educational policy is that policies to encourage early childhood education are more effective to increase the per capita income than policies encouraging formal education. / O objetivo deste trabalho é entender, pela ótica da educação, a divergência da renda per capita e a convergência dos anos de escolaridade entre os países da África Subsaariana e os países europeus entre 1960 e 2010. Para tanto, o presente trabalho utiliza um ferramental de equilíbrio geral, no qual existem dois setores na economia e consumidores homogêneos que escolhem consumo, educação formal e educação infantil. De acordo com os resultados do trabalho, apesar da educação infantil para os países subsaarianos ter evoluído entre 1960 e 2010 os países subsaarianos em 2010 não alcançaram a educação infantil que os europeus tinham em 1960. Além disso, a produtividade total dos fatores e a expectativa de vida foram fatores importantes para compreender esse aumento da distância da renda per capita entre os países subsaarianos e os europeus. Por fim, o principal resultado em termos de política educacional é que políticas de incentivo à educação infantil são mais eficazes em impactar a renda per capita do que políticas de incentivo à educação formal.