Of the few existing models of temporal masking applicable to problems such as compression and enhancement, none are based on empirical data from the psychoacoustic literature, presumably because the multidimensional nature of the data makes the derivation of tractable functional models difficult. This thesis presents two new functional models of the temporal masking effect of the human auditory system, and their exploitation in audio compression and speech enhancement applications. Traditional audio compression algorithms do not completely utilise the temporal masking properties of the human auditory system, relying solely on simultaneous masking models. A perceptual wavelet packet-based audio coder has been devised that incorporates the first developed temporal masking model and combined with simultaneous masking models in a novel manner. An evaluation of the coder using both objective (PEAQ, ITU-R BS.1387) and extensive subjective tests (ITU-R BS.1116) revealed a bitrate reduction of more than 17% compared with existing simultaneous masking-based audio coders, while preserving transparent quality. In addition, the oversampled wavelet packet transform (ODWT) has been newly applied to obtain alias-free coefficients for more accurate masking threshold calculation. Finally, a low-complexity scalable audio coding algorithm using the ODWT-based thresholds and temporal masking has been investigated. Currently, there is a strong need for innovative speech enhancement algorithms exploiting the auditory masking effects of human auditory system that perform well at very low signal-to-noise ratio. Existing competitive noise suppression algorithms and those that incorporate simultaneous masking were examined and evaluated for their suitability as baseline algorithms. Objective measures using PESQ (ITU-T P.862) and subjective measures (ITU-T P.835) demonstrate that the proposed enhancement scheme, based on a second new masking model, outperformed the seven baseline speech enhancement methods by at least 6- 20% depending on the SNR. Hence, the proposed speech enhancement scheme exploiting temporal masking effects has good potential across many types and intensities of environmental noise. Keywords: human auditory system; temporal masking; simultaneous masking; audio compression; speech enhancement; subjective test; objective test.

Of the few existing models of temporal masking applicable to problems such as compression and enhancement, none are based on empirical data from the psychoacoustic literature, presumably because the multidimensional nature of the data makes the derivation of tractable functional models difficult. This thesis presents two new functional models of the temporal masking effect of the human auditory system, and their exploitation in audio compression and speech enhancement applications. Traditional audio compression algorithms do not completely utilise the temporal masking properties of the human auditory system, relying solely on simultaneous masking models. A perceptual wavelet packet-based audio coder has been devised that incorporates the first developed temporal masking model and combined with simultaneous masking models in a novel manner. An evaluation of the coder using both objective (PEAQ, ITU-R BS.1387) and extensive subjective tests (ITU-R BS.1116) revealed a bitrate reduction of more than 17% compared with existing simultaneous masking-based audio coders, while preserving transparent quality. In addition, the oversampled wavelet packet transform (ODWT) has been newly applied to obtain alias-free coefficients for more accurate masking threshold calculation. Finally, a low-complexity scalable audio coding algorithm using the ODWT-based thresholds and temporal masking has been investigated. Currently, there is a strong need for innovative speech enhancement algorithms exploiting the auditory masking effects of human auditory system that perform well at very low signal-to-noise ratio. Existing competitive noise suppression algorithms and those that incorporate simultaneous masking were examined and evaluated for their suitability as baseline algorithms. Objective measures using PESQ (ITU-T P.862) and subjective measures (ITU-T P.835) demonstrate that the proposed enhancement scheme, based on a second new masking model, outperformed the seven baseline speech enhancement methods by at least 6- 20% depending on the SNR. Hence, the proposed speech enhancement scheme exploiting temporal masking effects has good potential across many types and intensities of environmental noise. Keywords: human auditory system; temporal masking; simultaneous masking; audio compression; speech enhancement; subjective test; objective test.

Nesta tese investigamos a integrabilidade quântica do modelo de Alday-Arutyunov-Frolov (AAF) através da diagonalização da Hamiltoniana do modelo transformado de AAF. O modelo transformado de AAF é obtido do modelo original após uma redefinição nos campos que tem o objetivo de transformar os parênteses de Dirac na estrutura canônicos padrão entre dois fêrmions. Para diagonalização da Hamiltoniana do modelo transformado nós usamos um método desenvolvido para o modelo de Landau-Lifshitz. Este método exige regularização do produto de operadores definidos no mesmo ponto bem como a construção de extensões auto-adjuntas. Mostramos que a função de onda e os estados do modelo transformado de AAF apresentam descontinuidades que devem ser tratadas cuidadosamente. Nós também investigamos a equivalência entre as matrizes S das duas formulações do modelo de AAF através do cálculo direto da matriz S em ambas as teorias. Também consideramos o teorema da equivalência para o modelo de AAF, para mostrar que a matriz S é invariante por redefinições dos campos da teoria. / In this thesis we investigate the quantum integrability of the Alday-Arutyunov-Frolov model (AAF) by diagonalization of the Hamiltonian of the AAF transformed model. The AAF transformed model is obtained from original model after fields redefinition whose purpose is to transform the Dirac brackets in the standard canonical structure between two fermions. For the diagonalization of the Hamiltonian of the transformed model we use the method developed for the Landau-Lifshitz model. This method requires regularization of the singular product of operators at the same point as well as construction of the selfadjoint extensions. We show that the wave function and the states of the transformed AAF exhibit discontinuities. We also investigated the equivalence of the matrices S of the two formulations of the AAF model through direct calculation of the S-matrix in both theories. We also consider the equivalence theorem applied to AAF model. To shows that the S matrix is invariant under field redefinitions.

The work presented in this thesis studies the load and loadeffects of traffic loads on railway bridges. The increasedknowledge of the traffic loads, simulated using fieldmeasurements of actual trains, are employed in a reliabilityanalysis in an attempt at upgrading existing railwaybridges. The study utilises data from a weigh-in-motion site whichrecords, for each train, the train speed, the loads from eachaxle and the axle spacings. This data of actual trainconfigurations and axle loads are portrayed as moving forcesand then used in computer simulations of trains crossing twodimensional simply supported bridges at constant speed. Onlysingle track short to medium span bridges are considered in thethesis. The studied load effect is the moment at mid-span. Fromthe computer simulations the moment history at mid-span isobtained. The load effects are analysed by two methods, the first isthe classical extreme value theory where the load effect ismodelled by the family of distributions called the generalisedextreme value distribution (GEV). The other method adopts thepeaks-over-threshold method (POT) where the limiting family ofdistributions for the heights to peaks-over-threshold is theGeneralised Pareto Distribution (GPD). The two models aregenerally found to be a good representation of the data. The load effects modelled by either the GEV or the GPD arethen incorporated into a reliability analysis in order to studythe possibility of raising allowable axle loads on existingSwedish railway bridges. The results of the reliabilityanalysis show that they are sensitive to the estimation of theshape parameter of the GEV or the GPD. While the study is limited to the case of the ultimate limitstate where the effects of fatigue are not accounted for, thefindings show that for the studied cases an increase inallowable axle load to 25 tonnes would be acceptable even forbridges built to the standards of 1940 and designed to LoadModel A of that standard. Even an increase to both 27.5 and 30tonnes appears to be possible for certain cases. It is alsoobserved that the short span bridges ofapproximately fourmetres are the most susceptible to a proposed increase inpermissible axle load. <b>Keywords:</b>bridge, rail, traffic load, load effect,dynamic amplification factor, extreme value theory,peaks-over-threshold, reliability theory, axle loads, fielddata.

<p>The work presented in this thesis studies the load and loadeffects of traffic loads on railway bridges. The increasedknowledge of the traffic loads, simulated using fieldmeasurements of actual trains, are employed in a reliabilityanalysis in an attempt at upgrading existing railwaybridges.</p><p>The study utilises data from a weigh-in-motion site whichrecords, for each train, the train speed, the loads from eachaxle and the axle spacings. This data of actual trainconfigurations and axle loads are portrayed as moving forcesand then used in computer simulations of trains crossing twodimensional simply supported bridges at constant speed. Onlysingle track short to medium span bridges are considered in thethesis. The studied load effect is the moment at mid-span. Fromthe computer simulations the moment history at mid-span isobtained.</p><p>The load effects are analysed by two methods, the first isthe classical extreme value theory where the load effect ismodelled by the family of distributions called the generalisedextreme value distribution (GEV). The other method adopts thepeaks-over-threshold method (POT) where the limiting family ofdistributions for the heights to peaks-over-threshold is theGeneralised Pareto Distribution (GPD). The two models aregenerally found to be a good representation of the data.</p><p>The load effects modelled by either the GEV or the GPD arethen incorporated into a reliability analysis in order to studythe possibility of raising allowable axle loads on existingSwedish railway bridges. The results of the reliabilityanalysis show that they are sensitive to the estimation of theshape parameter of the GEV or the GPD.</p><p>While the study is limited to the case of the ultimate limitstate where the effects of fatigue are not accounted for, thefindings show that for the studied cases an increase inallowable axle load to 25 tonnes would be acceptable even forbridges built to the standards of 1940 and designed to LoadModel A of that standard. Even an increase to both 27.5 and 30tonnes appears to be possible for certain cases. It is alsoobserved that the short span bridges ofapproximately fourmetres are the most susceptible to a proposed increase inpermissible axle load.</p><p><b>Keywords:</b>bridge, rail, traffic load, load effect,dynamic amplification factor, extreme value theory,peaks-over-threshold, reliability theory, axle loads, fielddata.</p>

Nesta tese investigamos a integrabilidade quântica do modelo de Alday-Arutyunov-Frolov (AAF) através da diagonalização da Hamiltoniana do modelo transformado de AAF. O modelo transformado de AAF é obtido do modelo original após uma redefinição nos campos que tem o objetivo de transformar os parênteses de Dirac na estrutura canônicos padrão entre dois fêrmions. Para diagonalização da Hamiltoniana do modelo transformado nós usamos um método desenvolvido para o modelo de Landau-Lifshitz. Este método exige regularização do produto de operadores definidos no mesmo ponto bem como a construção de extensões auto-adjuntas. Mostramos que a função de onda e os estados do modelo transformado de AAF apresentam descontinuidades que devem ser tratadas cuidadosamente. Nós também investigamos a equivalência entre as matrizes S das duas formulações do modelo de AAF através do cálculo direto da matriz S em ambas as teorias. Também consideramos o teorema da equivalência para o modelo de AAF, para mostrar que a matriz S é invariante por redefinições dos campos da teoria. / In this thesis we investigate the quantum integrability of the Alday-Arutyunov-Frolov model (AAF) by diagonalization of the Hamiltonian of the AAF transformed model. The AAF transformed model is obtained from original model after fields redefinition whose purpose is to transform the Dirac brackets in the standard canonical structure between two fermions. For the diagonalization of the Hamiltonian of the transformed model we use the method developed for the Landau-Lifshitz model. This method requires regularization of the singular product of operators at the same point as well as construction of the selfadjoint extensions. We show that the wave function and the states of the transformed AAF exhibit discontinuities. We also investigated the equivalence of the matrices S of the two formulations of the AAF model through direct calculation of the S-matrix in both theories. We also consider the equivalence theorem applied to AAF model. To shows that the S matrix is invariant under field redefinitions.

FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgico / O lodo da fossa sÃptica deve ser removido periodicamente. Esse material sedimentado e jà isento de material graxo à produto de digestÃes anaerÃbias transformados em compostos mais simples. Geralmente sÃo removidos por caminhÃo limpa fossa e dispostos nas estaÃÃes de tratamento de esgoto, quando estas existem. O lodo, apesar de ser extremamente rico em sÃlidos, possui teor de Ãgua considerÃvel que pode ser removido por tÃcnicas de desÃgÃe. De um modo geral, o desaguamento à utilizado para aumentar o teor de sÃlidos do lodo reduzindo seu volume. Esse material depois de estabilizado, por exemplo, atravÃs da compostagem, poderà ser aplicado no solo como adubo agrÃcola apÃs tratamento e avaliaÃÃo por meio de ensaios de caracterizaÃÃo e toxicidade. Dessa forma, o lodo de fossa sÃptica pode ter uma destinaÃÃo ambientalmente mais nobre, inclusive, diminui a quantidade de material sÃlido nas estaÃÃes de tratamento de esgoto e aumenta a vida Ãtil das lagoas devido a menor freqÃÃncia de dragagem. A proposta do trabalho à desenvolver uma metodologia de desÃgÃe do lodo atravÃs de geotÃxtil para avaliar a aplicaÃÃo de polÃmeros orgÃnicos e poliacrilamidas por meio de teste de jarro e ensaios de turbidez com a finalidade de estabelecer o tipo do polÃmero e suas concentraÃÃes que apresentem melhor eficiÃncia na reduÃÃo do teor de sÃlidos. A funÃÃo do polÃmero à favorecer a agregaÃÃo das partÃculas de sÃlidos e formaÃÃo de flocos atravÃs da desestabilizaÃÃo das forÃas quÃmicas ou fÃsicas atuantes nas partÃculas coloidais e no material particulado em suspensÃo imerso em meio lÃquido. Para avaliaÃÃo do geotÃxtil foram realizados ensaios de cone e saco suspenso. Nos testes de jarro foi verificado que os polÃmeros estudados apresentaram Ãtimos Ãndices de remoÃÃo de turbidez (82,0% - 99,8%) com aplicaÃÃes variando as concentraÃÃes de polÃmero de 14 a 275mg/L. Nos ensaios de cone as remoÃÃes variaram de 46,3% - 56,0%. Finalmente nos ensaios de saco suspenso as remoÃÃes variaram de 98,0% - 99,0%. Estas concentraÃÃes podem sofrer alteraÃÃes de acordo com as caracterÃsticas do lodo amostrado. / The sludge from the septic tank must be removed periodically. This material has been consolidated and free fatty material is the product of anaerobic digestion transformed into simpler compounds. Are usually removed by truck clean sump and disposed in sewage treatment plants, where these exist. The sludge, despite being extremely rich in solids, has a considerable content of water which can be removed by techniques outflow. In general, it is used for dewatering to increase the solids content of the slurry reducing its volume. This material is stabilized after, for example, by composting can be applied to agricultural land as a fertilizer after treatment and assessment by testing for characterization and toxicity. Thus, the septic tank sludge disposal can have a more environmentally noble even decreases the amount of solid material in sewage treatment plants and increases the life of the ponds due to lower frequency of dredging. The purpose of this study is to develop a sludge outflow through the geotextile to evaluate the application of organic polymers and polyacrylamides through jar test and turbidity tests in order to establish the type of polymer and their concentrations which have improved efficiency reducing the solids content. The function of the polymer is to promote the aggregation of solid particles and flocculation destabilization by chemical or physical forces acting on the particles in the colloidal and suspended particulate material immersed in a liquid medium. For evaluation of geotextile tests were performed cone and bag drop. In jar tests it was found that the polymers studied have optimum turbidity removal rates (82.0% - 99.8%) applications with varying concentrations of polymer from 14 to 275mg / L. In tests of the cone removals ranged from 46.3% - 56.0%. Finally assays bag suspended removals ranged from 98.0% - 99.0%. These concentrations may change according to the characteristics of the sludge sampled.

Multinationals are subject to questioning about organizational legitimacy issues by foreign governments when expanding overseas. This issue has become more prevalent over the past two decades with the rapid development of emerging countries and the exponential expansion in outward foreign direct investments from the firms of these emerging countries. Many emerging-country multinationals, particularly Chinese ones, confront political challenges in overseas. Accordingly, the global marketing economy is increasingly politicized, however previous research on consumer behavior has not paid attention to this political element. Against this background, this thesis draws on signaling theory to investigate the effect of overseas political challenges suffered by Chinese multinationals on domestic consumer purchase willingness, through shaping brand awareness and brand image in the home country. This study adopts a quantitative approach and administers an online questionnaire-based survey to assess Chinese people's willingness to purchase products made by Huawei (a Chinese national brand). Through PLS-SEM analysis of the survey data consisting of 314 valid questionnaires, our results reveal that the overseas political challenges faced by Chinese multinationals does not directly influence domestic consumer purchase willingness. Instead, awareness of this international political pressure can exert a directly positive effect on brand awareness and brand image in the home country, which in turn triggers domestic consumer purchase willingness. Our study suggests that overseas political challenge delivers a positive signaling effect and is conducive to domestic consumer purchase willingness. By building a theoretical link between overseas political challenge and consumer purchase willingness, uncovering the bright side of the challenging overseas environment faced by many multinationals, this study advances research on consumer behavior and gains deeper insight into the effect of these political challenges as well as extending the application of signaling theory.

Esta tese analisa o padrão decisório do auditor brasileiro (a partir do enfoque da Teoria do Processo Dual em sua versão modificada pela Regret Theory, aqui denominada TPD-m), já que o padrão decisório pode informar a maneira pela qual o auditor exerce seu julgamento. Considerando que auditor e norma precisam estar alinhados, e considerando a adoção de normas baseadas em princípios (IFRS), o objetivo foi aprofundar os estudos de Jamal e Tan (2010), verificando se os tipos de auditores por eles identificados (orientados a princípios, a regras e a clientes) poderiam ser observados empiricamente na amostra delimitada (29 sócios e 35 gerentes de auditoria de firmas Large Six localizadas no Brasil), e se tal tipologia encontraria suporte na literatura que define as características principais desses tipos de auditores. As quatro hipóteses de pesquisa versaram sobre: a ausência de predominância de um único padrão decisório; a associação entre os padrões identificados pelo DMI (se analítico, intuitivo ou emocional) e os tipos de auditores; a homogeneidade na determinação do que seria considerado como mais importante numa auditoria em arrendamento mercantil; a existência de associação entre os agrupamentos identificados pela Metodologia Q e as características condizentes com os tipos de auditores identificados por Jamal e Tan (2010). A primeira hipótese foi verificada com o Teste DMI, e a conclusão indica que o perfil preponderante dos auditores é analítico (explicado pelo processo de accountability vivenciado pelos profissionais), o que fornece sustentação necessária para afirmar que as decisões tomadas por auditores são deliberadas e cuidadosamente analisadas (quando estes têm tempo disponível para análise). Em função do resultado da primeira hipótese, não foi possível verificar a segunda hipótese (não havia indivíduos de padrão intuitivo e emocional suficientes para estabelecer a associação desejada). A terceira hipótese foi verificada pelo exercício de arrendamento baseado na Metodologia Q; os resultados indicam que não há homogeneidade na determinação do que seria considerado mais importante dentre os participantes (nessa análise, fica clara a subdivisão dos participantes analíticos em dois grupos: o primeiro privilegia a análise dos contratos de arrendamento, e o segundo, a definição do valor justo). A quarta hipótese foi verificada analisando-se as palavras mais repetidas observadas nas transcrições das entrevistas, cujo resultado indica que pode haver correspondência entre os agrupamentos da Metodologia Q e os tipos de auditores orientados a princípios e a regras (não foi possível concluir sobre a existência de auditores orientados a clientes). Sobre os métodos empregados: o resultado do exercício de arrendamento corrobora o Teste DMI, já que em todo o grupo de participantes analíticos foi identificada a escolha de atitudes de cunho analítico (de conteúdo mais literal, mais objetivo); a Metodologia Q mostrou-se eficiente na análise da aplicação da norma contábil pelos participantes. Sobre a contribuição teórica, a abordagem da TPD-m ajuda a explicar as evidências empíricas coletadas; além disso, a discussão envolvendo conjuntamente agente e norma contábil, além da conceituação e utilidade de regras e princípios contábeis no processo de julgamento e tomada de decisão contribuem para a consolidação de pesquisas na área. / This doctoral dissertation analyzes the decision making style of the Brazilian auditor (from the point of view of the Dual Process Theory in its version modified by Regret Theory, here called TPD-m), since the decision-making pattern yield information about the way in which the auditor make judgments. Considering that auditor and accounting standard must be aligned, and considering the adoption of principle-based standards (IFRS), the objective was to deepen the studies of Jamal and Tan (2010), trying to identify whether the types of auditors identified by them (oriented by principles, by rules and by clients) could be empirically observed in the defined sample (29 partners and 35 managers of Large Six Brazilian audit firms), and whether it could find support in the literature that defines the main features of these types of auditors. The four research hypothesis were about: the lack of predominance of a single decision-making standard; the association between the patterns identified by DMI (if analytical, intuitive or emotional) and the types of auditors; homogeneity in determining what would be considered more important an audit in leasing; the existence of an association between the clusters identified by the Q Methodology and characteristics consistent with the types of auditors identified by Jamal and Tan (2010). The first hypothesis was verified with DMI Test; findings indicates that the predominant profile of auditors is analytical (explained by the accountability process experienced by professionals), which provides necessary support to affirm that the decisions taken by auditors are deliberate and carefully analyzed (if they have time available for analysis). With this result, it was not possible to verify the second hypothesis (there was no sufficient intuitive and emotional individuals to establish the desired association). The third hypothesis was verified by a lease exercise based on the Methodology Q; findings indicates no uniformity in determining what would be considered most important among the participants (in this analysis, it is clear the subdivision of analytical participants into two groups: the first focuses on the lease agreements, and the second on fair value\'s definition). The fourth hypothesis was verified by analyzing the most repeated words observed in the transcripts of the interviews, and the result indicates that there may be correspondence between the clusters of Q Methodology and types of auditors oriented by principles and by rules (it was not possible to conclude on the existence auditors oriented by clients). About the methods employed: the result of the lease exercise corroborates the DMI Test, as in the whole group of participants was identified analytical choosing an analytical attitudes (more literal content, more objective); Q methodology seems to be efficient in the analysis of the application of the accounting standard by the participants. About theoretical contribution: the approach of TPD-m helps to explain the empirical evidence collected; furthermore, the discussion involving jointly agent and accounting standards, the concept and utility of accounting principles and rules in the judgment and decision making process contributes to the consolidation of research in this area.

Esta tese analisa o padrão decisório do auditor brasileiro (a partir do enfoque da Teoria do Processo Dual em sua versão modificada pela Regret Theory, aqui denominada TPD-m), já que o padrão decisório pode informar a maneira pela qual o auditor exerce seu julgamento. Considerando que auditor e norma precisam estar alinhados, e considerando a adoção de normas baseadas em princípios (IFRS), o objetivo foi aprofundar os estudos de Jamal e Tan (2010), verificando se os tipos de auditores por eles identificados (orientados a princípios, a regras e a clientes) poderiam ser observados empiricamente na amostra delimitada (29 sócios e 35 gerentes de auditoria de firmas Large Six localizadas no Brasil), e se tal tipologia encontraria suporte na literatura que define as características principais desses tipos de auditores. As quatro hipóteses de pesquisa versaram sobre: a ausência de predominância de um único padrão decisório; a associação entre os padrões identificados pelo DMI (se analítico, intuitivo ou emocional) e os tipos de auditores; a homogeneidade na determinação do que seria considerado como mais importante numa auditoria em arrendamento mercantil; a existência de associação entre os agrupamentos identificados pela Metodologia Q e as características condizentes com os tipos de auditores identificados por Jamal e Tan (2010). A primeira hipótese foi verificada com o Teste DMI, e a conclusão indica que o perfil preponderante dos auditores é analítico (explicado pelo processo de accountability vivenciado pelos profissionais), o que fornece sustentação necessária para afirmar que as decisões tomadas por auditores são deliberadas e cuidadosamente analisadas (quando estes têm tempo disponível para análise). Em função do resultado da primeira hipótese, não foi possível verificar a segunda hipótese (não havia indivíduos de padrão intuitivo e emocional suficientes para estabelecer a associação desejada). A terceira hipótese foi verificada pelo exercício de arrendamento baseado na Metodologia Q; os resultados indicam que não há homogeneidade na determinação do que seria considerado mais importante dentre os participantes (nessa análise, fica clara a subdivisão dos participantes analíticos em dois grupos: o primeiro privilegia a análise dos contratos de arrendamento, e o segundo, a definição do valor justo). A quarta hipótese foi verificada analisando-se as palavras mais repetidas observadas nas transcrições das entrevistas, cujo resultado indica que pode haver correspondência entre os agrupamentos da Metodologia Q e os tipos de auditores orientados a princípios e a regras (não foi possível concluir sobre a existência de auditores orientados a clientes). Sobre os métodos empregados: o resultado do exercício de arrendamento corrobora o Teste DMI, já que em todo o grupo de participantes analíticos foi identificada a escolha de atitudes de cunho analítico (de conteúdo mais literal, mais objetivo); a Metodologia Q mostrou-se eficiente na análise da aplicação da norma contábil pelos participantes. Sobre a contribuição teórica, a abordagem da TPD-m ajuda a explicar as evidências empíricas coletadas; além disso, a discussão envolvendo conjuntamente agente e norma contábil, além da conceituação e utilidade de regras e princípios contábeis no processo de julgamento e tomada de decisão contribuem para a consolidação de pesquisas na área. / This doctoral dissertation analyzes the decision making style of the Brazilian auditor (from the point of view of the Dual Process Theory in its version modified by Regret Theory, here called TPD-m), since the decision-making pattern yield information about the way in which the auditor make judgments. Considering that auditor and accounting standard must be aligned, and considering the adoption of principle-based standards (IFRS), the objective was to deepen the studies of Jamal and Tan (2010), trying to identify whether the types of auditors identified by them (oriented by principles, by rules and by clients) could be empirically observed in the defined sample (29 partners and 35 managers of Large Six Brazilian audit firms), and whether it could find support in the literature that defines the main features of these types of auditors. The four research hypothesis were about: the lack of predominance of a single decision-making standard; the association between the patterns identified by DMI (if analytical, intuitive or emotional) and the types of auditors; homogeneity in determining what would be considered more important an audit in leasing; the existence of an association between the clusters identified by the Q Methodology and characteristics consistent with the types of auditors identified by Jamal and Tan (2010). The first hypothesis was verified with DMI Test; findings indicates that the predominant profile of auditors is analytical (explained by the accountability process experienced by professionals), which provides necessary support to affirm that the decisions taken by auditors are deliberate and carefully analyzed (if they have time available for analysis). With this result, it was not possible to verify the second hypothesis (there was no sufficient intuitive and emotional individuals to establish the desired association). The third hypothesis was verified by a lease exercise based on the Methodology Q; findings indicates no uniformity in determining what would be considered most important among the participants (in this analysis, it is clear the subdivision of analytical participants into two groups: the first focuses on the lease agreements, and the second on fair value\'s definition). The fourth hypothesis was verified by analyzing the most repeated words observed in the transcripts of the interviews, and the result indicates that there may be correspondence between the clusters of Q Methodology and types of auditors oriented by principles and by rules (it was not possible to conclude on the existence auditors oriented by clients). About the methods employed: the result of the lease exercise corroborates the DMI Test, as in the whole group of participants was identified analytical choosing an analytical attitudes (more literal content, more objective); Q methodology seems to be efficient in the analysis of the application of the accounting standard by the participants. About theoretical contribution: the approach of TPD-m helps to explain the empirical evidence collected; furthermore, the discussion involving jointly agent and accounting standards, the concept and utility of accounting principles and rules in the judgment and decision making process contributes to the consolidation of research in this area.