Alternative estimating and testing empirical strategies for fractional regression models

In many economic settings, the variable of interest is often a fraction or a proportion, being defined only on the unit interval. The bounded nature of such variables and, in some cases, the possibility of nontrivial probability mass accumulating at one or both boundaries raise some interesting estimation and inference issues. In this paper we: (i) provide a comprehensive survey of the main alternative models and estimation methods suitable to deal with fractional response variables; (ii) propose a full testing methodology to assess the validity of the assumptions required by each alternative estimator; and (iii) examine the finite sample properties of most of the estimators and tests discussed through an extensive Monte Carlo study. An application concerning corporate capital structure choices is also provided.Fractional regression models; Conditional mean tests; Non-nested hypotheses; Zero outcomes; Two-part models.

Evolving the enterprise resource planning system in use to improve control management: a case study in the communications and multimedia services trade

This research aims to understand how and why an Enterprise Resource Planning (ERP) system should evolve to improve management control. Having as supporting theory the ERP system, the holistic single case study method was applied in a communications and multimedia services trading company. Data collection was based on documents, participant observation and interview with the company manager. The main results showed the need to change the ERP system in order to allow disaggregating information to greater detail. Such disaggregation was evidenced for accounting reporting, costs per vehicle, costs per driver, nonfinancial performance per employee and performance per store. As an extension of theory, the need for management accounting to build disaggregated information and the interdependence of adaptive Information Systems (ISs) are reinforced.info:eu-repo/semantics/publishedVersio

Integrated reporting an exploratory study on the motivations and obstacles in the adoption of a new information reporting system

This study explores the motives for voluntary adoption and reasons for non-adoption of integrated reporting by Portuguese listed companies. For this purpose, a questionnaire survey was addressed to adopters and non-adopters of integrated reporting. The results reveal motivations for integrated reporting associated with external pressures and reporting trends of other companies. The cost of implementing this new reporting system seems to be the main reason why few companies do it yet. The preparation of sustainability information in accordance with internationally recognized frameworks seems to be the current priority of companies and an intermediate step between traditional financial reporting and integrated reporting.info:eu-repo/semantics/publishedVersio

Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems

This work analyzes how Portuguese listed companies disclosed pandemic-related information in their annual reports in the years 2019 and 2020, focusing on the sections where information was presented, the Corporate Social Responsibility (CSR) actions implemented, and the risks disclosed. Based on a manual content analysis, this work provides preliminary evidence on corporate disclosures made in the pandemic context, suggesting that institutional forces and stakeholder groups may have influenced the information disclosed and provided by accounting information systems.info:eu-repo/semantics/publishedVersio

Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach

The present research aimed to identify similarities and differences in management control decisions implemented in gyms in Portugal and Brazil in reaction to the pandemic confinement COVID-19. The theoretical approach was in the context of Information Systems (ISs). The cases of one gym in Portugal and one in Brazil were studied through a qualitative methodology using the holistic multiple case study method. Data collection was made through a content analysis and interviews with managers of both gyms. The results allow the conclusion that the global and sudden pandemic confinement COVID-19 affected management control decisions in gym services, especially the budget control which showed abnormally unfavorable deviations in income, expenses and investments. Although the studied gyms were located in different continents (Portugal and Brazil), the managers' control decisions were similar, evidencing an immediate damage containment response and short-term resilience. As for the ISs, the results showed that the instrumental usefulness of these systems implemented in both gyms was never questioned as a support to operation and decision making. But the temporary and drastic reduction in the activity of the gyms, in response to an unexpected confinement context, meant a consequent and natural reduction in their use. As for the extent of the theoretical framework, the study reinforces the weaknesses of the budgeting process in an unexpected pandemic context, on the one hand, and the interdependence between ISs and management control decisions in the gym services sector. Additionally, without questioning that interdependence relationship, it can also be interpreted that ISs have an instrumental character because they are more dependent on managers' decisions and critical junctures.info:eu-repo/semantics/publishedVersio

A rapid, low-cost, and scalable technique for printing state-of-the-art organic field-effcet transistors

In the last few years exciting advances have been achieved in developing printing techniques for organic semiconductors, and impressive mobility values have been reported for the resulting organic field-effect transistors (OFETs). However, not all these techniques are scalable and some of them require additional crystallization steps. This study reports on the fabrication of OFETs employing blends of four benchmark organic semiconductors with polystyrene and demonstrates that applying the same formulation and experimental conditions for printing them, highly reproducible and uniform crystalline films exhibiting high OFET performance are successfully achieved. It is noted that the mobility values achieved here are not the highest reported for the studied materials; however, they are state-of-the-art values and could be regarded as exceptional considering the low cost and fast speed of the fabrication process involved here.Peer ReviewedPostprint (published version

Implementation Strategy for Land Administration in Mozambique

Land administration inMozambique needs to become less bureaucratic, simpler, cheaper and more transparent. Design and implementation of traditional approaches is so time consuming that land laws are to be adapted to provide for simpler procedures. Delivery of results (maps, DUATs, spatial plans) requires unconventional approaches, both conceptual and technological. This paper proposes an implementation mechanism for the Land Sector Strategic Plan in Mozambique. A clear priority is identified in this proposal: DUAT production for 5 million parcels before 2025 combined with an land administration organisation where maintenance can be performed. This allows for the future development and introduction of a more comprehensive land governance in the related areas. Land administration is considered as a business that operates within legal frameworks. Topographic mapping and land use planning should be included in this business approach. It is considered that the implementation of the Land Sector Strategic Plan of Mozambique can be achieved by one unique, single organisation for land administration and topographic mapping operating at different levels of administration

Right Atrial Lipoma Resection And Partial Reconstruction Using Bovine Pericardium [ressecção De Um Lipoma De átrio Direito E Reconstrução Parcial Com Pericárdio Bovino]

The primary heart tumors have an incidence varying from 0.001% to 0.28% of all tumors, reported in necropsies series. Lipoma consists of a benign tumour corresponding to about 8% of all primary heart tumors. When present, the symptoms are related to the size and location of such tumor. We report a case of a 27-year-old man with a lipoma in the right atrium who underwent surgical treatment with tumor resection and partial reconstruction of the right atrium using bovine pericardium.242239241Silveira, W.L., Nery, W.M., Soares, E.C.G., Leite, A.F., Nazzetta, H., Batista, M.A.L., Lipoma de átrio direito (2001) Arq Bras Cardiol, 77 (4), pp. 361-4Heath, D., Pathology of cardiac tumors (1968) Am J Cardiol., 21 (3), pp. 315-27Fernandes, F., Soufen, H.N., Lanni, B.M., Arteaga, E., Ramires, F.J.A., Mady, C., Neoplasias primárias do coração. Apresentação clínica e histológica de 50 casos (2001) Arq Bras Cardiol., 76 (3), pp. 231-4Silverman, N.A., Primary cardiac tumors (1980) Ann Surg., 191 (2), pp. 127-38Lima, I.P.R.L., Crotti II, P.L.R., Tumores cardíacos malignos (2004) Rev Bras Cir Cardiovasc, 19 (1), pp. 64-73Lion, M.F., Moreira, A.E.L.C., Silva, M.V.B., Inversão de auricular esquerda por lipoma epicárdico. Comportamento atípico de um tumor levando a obstrução de veias pulmonares (1994) Arq Bras Cardiol., 62 (3), pp. 207-10Arslan, S., Gundogdu, F., Acikel, M., Kantarci, A.M., Asymptomatic cardiac lipoma originating from the interventricular septum diagnosed by multi-slice computed tomography (2007) Int J Cardiovasc Imaging, 23 (2), pp. 277-9Mousseaux, E., Idy-Peretti, I., Bittoun, J., Diebold, B., Paulylaubry, C., Carpentier, A., MR tissue characterization of a right atrial mass: Diagnosis of a lipoma (1992) J Comput Assist Tomogr., 16 (1), pp. 148-51Rubino, M., Hamad, A.M., Rea, F., Gerosa, G., Reconstruction of the right atrium with pulmonary artery homograft after resection of right atrial lipomatosis (2007) Interact Cardiovasc Thorac Surg., 6 (6), pp. 826-

Multi-temporal analysis of forestry and coastal environments using UASs

Due to strong improvements and developments achieved in the last decade, it is clear that applied research using remote sensing technology such as unmanned aerial vehicles (UAVs) can provide a flexible, efficient, non-destructive, and non-invasive means of acquiring geoscientific data, especially aerial imagery. Simultaneously, there has been an exponential increase in the development of sensors and instruments that can be installed in UAV platforms. By combining the aforementioned factors, unmanned aerial system (UAS) setups composed of UAVs, sensors, and ground control stations, have been increasingly used for remote sensing applications, with growing potential and abilities. This paper's overall goal is to identify advantages and challenges related to the use of UAVs for aerial imagery acquisition in forestry and coastal environments for preservation/prevention contexts. Moreover, the importance of monitoring these environments over time will be demonstrated. To achieve these goals, two case studies using UASs were conducted. The first focuses on phytosanitary problem detection and monitoring of chestnut tree health (Padrela region, Valpaços, Portugal). The acquired high-resolution imagery allowed for the identification of tree canopy cover decline by means of multi-temporal analysis. The second case study enabled the rigorous and non-evasive registry process of topographic changes that occurred in the sandspit of Cabedelo (Douro estuary, Porto, Portugal) in different time periods. The obtained results allow us to conclude that the UAS constitutes a low-cost, rigorous, and fairly autonomous form of remote sensing technology, capable of covering large geographical areas and acquiring high precision data to aid decision support systems in forestry preservation and coastal monitoring applications. Its swift evolution makes it a potential big player in remote sensing technologies today and in the near future.info:eu-repo/semantics/publishedVersio