The financial reporting quality effect on European firm performance

This paper analyses whether accounting quality produces any impact on firm performance using only accounting data: the abnormal accruals methodology to evaluate accounting quality and ROA to determine firm performance. This is important because accounting information guides investment decisions (Bradshaw et al., 2004 and Verdi, 2006). For 17 European countries, findings confirm the mechanical relationship between accruals and accounting measures of performance: income increasing abnormal accruals, which mean decreasing accounting quality, will increase ROA and vice-versa. In addition, the lag effect is analysed, as per Chan et al. (2004). When current performance is compared with the abnormal accruals of the previous year, results suggest that the reverse effect does not occur for two consecutive years.Accounting quality, firm performance, abnormal accruals

Digital Tools to Foster Inclusiveness: Porto's System of Accessible Itineraries

The recognition, by public authorities, of the shared nature of urban places and the extent and variety of disabling conditions associated with the emergence of phenomena of social exclusion and a steadily ageing population has motivated the creation of new legislation and strategic tools under the umbrella of inclusive design and accessibility for all. This study aims to show how the use of a new interactive accessibility instrument-the System of Accessible Itineraries (SIA)-can help decision-makers, municipality services and citizens to develop pedestrian-friendly networks in their cities. An in loco analysis of the main features, weaknesses, and potential of public spaces was undertaken within a selected survey area in the city of Porto, with the aim of improving the inclusiveness of public spaces. The integration of several concerns and regulations, pertaining to inclusiveness in the design of public spaces, into an easy-to-understand summary specific to this territory constitutes an important first step towards changing the existing paradigm. Apart from the inherent advantages to citizens with reduced mobility, the SIA also has the ability to inform urban planners concerning areas in need of intervention, prioritizing the execution of corrective actions within the public space. Additionally, due to the morphological similarity of the consolidated urban fabric of most Portuguese and European cities, the adopted interactive framework also reveals a considerable potential for comprehensive replication in many city centres, reducing the physical barriers, in a more integrative land strategy

Interactive algorithm for generating accurate as-built plans by building owners

Mass Customization systems in architecture have yet to adequately address the problem of capturing physical context, a fundamental aspect of dealing with building renovation, which has limited their scope of application. Previous research has demonstrated that existing methods of capturing as-built plans of rooms by non-expert users do not produce sufficiently accurate results for digital fabrication. The present paper reports on research into the development of an algorithm for semi-automated survey of convex or non-convex rooms by building owners. The improved workflow is tested by expert and non-expert users in a to-be renovated building and the results are compared with existing methods of survey.info:eu-repo/semantics/publishedVersio

Triangulation algorithms for generating as-Is floor plans

Precisely capturing context is a fundamental first step in dealing with built environments. Previous research has demonstrated that existing methods for generating as-is floor plans of non-orthogonal rooms by non-expert users do not produce geometrically accurate results. The present paper proposes the adaptation of empirical triangulation methods, traditionally used by architects and other building professionals in surveying building interiors, to the development of semi-automated workflow of room survey. A set of triangulation algorithms that automate the plan drawing stage are presented.info:eu-repo/semantics/acceptedVersio

Nuno Portas and the Spanish influence on the definition of housing policies in Portugal in the period of democratic transition

Taking the housing crisis and the SAAL program as a central interest point of architects and sociologists in the aftermath of the Portuguese revolution, this chapter tracks the influence of Spanish architecture in Portugal and the relations of Portuguese and Spanish architects, signaling the main role of Nuno Portas. It begins by introducing the background of the architecture exchange between Portugal and Spain, since the 1960’s, through the diffusion and interchange activities of Nuno Portas (section 2). It continues to discuss the role of architects on urban change during the revolutionary process from the viewpoint Joan Antonio Solans experiences and writings (Section 3). Then it takes on the social movements debate with Manuel Castells reflections and writings about the new housing policies and experiences (Section 4). Finally, a short reflection on the interchange of ideas and experiences between Portugal and Spain in presented in the conclusion (Section 5).info:eu-repo/semantics/submittedVersio

Grand projects: Urban legacies of the late 20th century

Dossier Editorial of CIDADES, Comunidades e Territórios issue 43This thematic dossier is part of the research project “Grand Projects – Architectural and Urbanistic Operations after the 1998 Lisbon World Exposition”, (PTDC/ARTDAQ/32561/2017), coordinated by Paulo Tormenta Pinto (Principal Investigator), funded by Fundação para a Ciência e a Tecnologia (Foundation for Science and Technology), an ongoing research project since October 2018 developed at DINÂMIA’CET - Centre for Socioeconomic and Territorial Studies, Iscte – University Institute of Lisbon

Differential Object Marking in Tukano

The main purpose of this paper is to demonstrate that the Tukano language exhibits differential object marking, hereafter DOM. It also assumes that the occurrence of the overt morphological Case marking {-re} has the role of indicating whether the internal argument is definite or not, thereby being responsible for activating DOM in Tukano. This hypothesis is based on the fact that this Case marker only appears in definite objects, never in indefinite objects. Furthermore, based on the Dependent Case Theory proposed by Baker (2015), this paper proposes the hypothesis that {-re} is the morphological instantiation of the low dependent Case that is assigned to internal arguments in the CP-TP-vP domains. We also propose that the syntactic distribution of this suffix can be readily explained by the application of the dependent Case assignment rule, as is posited by Baker (2015)