A systematic review of the influence of taxation on corporate capital structure

Purpose: The aim of this paper is a systematic review of the corporate finance literature on tax and capital structure since the complexity of legislation on taxation. It is a challenge for to researchers to understand the influence of this legislation on corporate financing. Approach/Methodology/Design: A systematic review is a useful and important tool to check what has being studied and what are the gaps on the specific subject. Therefore, the study provides an examination of a sample of 33 most cited articles in the period from 2013 to 2017 that have been published in the main international financial journals. It is assumed that this analysis is sufficiently robust to support and contribute to the knowledge gaps identification. Findings: It presents the most relevant papers about the influence of taxes on corporate capital structure, classifies and codifies the various characteristics of these articles, describes the strengths and the weaknesses of the studies in the available literature, and provides an agenda and a research framework to address the key gaps in the current knowledge on the theme. Practical Implications: The study will contribute positively to the understanding of foreign direct investment for the governments, world organizations, academia, companies and investors. Originality/Value: To the best of the authors´ knowledge, this is the first systematic review identifying what is missing in the literature on taxation and capital structure.peer-reviewe

Plano centro cidadão: por um espaço urbano integrado

O Plano Centro Cidadão tem por objetivo o desenvolvimento de estudos urbanos para o “Centro Continental do Recife”, promovendo uma revisão das práticas urbano-arquitetônicas e das políticas para os espaços públicos, renovando os conceitos e valores urbanos da cidade que implementem a qualidade de vida cidadã, através de propostas de diretrizes urbanísticas para o território. Um dos principais desafios do Plano é o desenvolvimento de um processo de trabalho colaborativo. O objetivo do presente artigo é apresentar os conceitos norteadores do Plano, a metodologia empregada para o desenvolvimento dos trabalhos e o processo de colaboração social como etapa importante para a construção de um planejamento integrado.The objective of the plan entitled Centro Cidadão (A center for citizens) is to develop urban studies for a downtown area in the city of Recife known as its continental center. The process involves critical review of current urban design practices and politics regarding public spaces, leading to updated concepts and urban values that might improve the quality of life in the city, to be implemented through specific design guidelines. One of the Plan’s biggest challenges is to carry a collaborative work process. The goal of this paper is to present the guiding concepts of the Plan and its methodology, particularly its collaborative process, an important aspect towards achieving integrated urban planning

Learning and Mining Player Motion Profiles in Physically Interactive Robogames

Physically-Interactive RoboGames (PIRG) are an emerging application whose aim is to develop robotic agents able to interact and engage humans in a game situation. In this framework, learning a model of players’ activity is relevant both to understand their engagement, as well as to understand specific strategies they adopted, which in turn can foster game adaptation. Following such directions and given the lack of quantitative methods for player modeling in PIRG, we propose a methodology for representing players as a mixture of existing player’s types uncovered from data. This is done by dealing both with the intrinsic uncertainty associated with the setting and with the agent necessity to act in real time to support the game interaction. Our methodology first focuses on encoding time series data generated from player-robot interaction into images, in particular Gramian angular field images, to represent continuous data. To these, we apply latent Dirichlet allocation to summarize the player’s motion style as a probabilistic mixture of different styles discovered from data. This approach has been tested in a dataset collected from a real, physical robot game, where activity patterns are extracted by using a custom three-axis accelerometer sensor module. The obtained results suggest that the proposed system is able to provide a robust description for the player interaction

TRILHAS PARA A ELABORAÇÃO DE UM PROJETO MOVENTE

Considerando o método cartográfico para pesquisa nas Artes Cênicas, a comunicação objetiva compartilhar o status da pesquisa sob título “Quando um desejo conduz a uma poética e um olhar constrói um corpo: práticas em dança contemporânea”, evidenciado os movimentos sempre necessários de atualização do olhar frente à labilidade do objeto-problema. Dessa forma, busca problematizar a construção de campos de saber forjados no fazer e questiona a relação desse saber com o predicativo criança em ações formativas nas Artes Cênicas

Entre o Gesto e o Olhar da Criança, quem forma quem?

A partir da observação de um breve acontecimento após uma das performances da Cia de Dança Teatro Xirê para público formado por crianças de 2 a 6 anos, o presente artigo propõe a reflexão sobre os processos formativos postos em jogo no modo como a Cia concebe a dança contemporânea para a fruição de crianças. Considerando a trajetória de vinte anos da Cia Xirê, tomando o olhar da criança como o principal balizador de suas investigações e construções poéticas, o texto questiona a posição de aprendiz a que estão, em geral, submetidas as crianças nos processos criativos a elas direcionados, e sugere uma inversão, ou, ao menos, uma mudança de estatuto nas dinâmicas formativas implicadas na fruição artística contemporânea por parte do público por elas formado

Activity recognition in a Physical Interactive RoboGame

In this paper, we investigate the possibility of human physical activity recognition in a robot game scenario. Being able to recognize types of activity is essential to enable robot behavior adaptation to support player engagement. Also, the introduction of this recognition system will allow for development of better models for prediction, planning and problem solving in PIRGs that can foster human-robot interaction. The experiments reported on this paper were performed on data collected from real in-game activity, where a human player faces a mobile robot. We use a custom single tri-axial accelerometer module attached to the player’s chest in order to capture motion information. The main characteristic of our approach is the extraction of features from patterns found on the motion variance rather than on raw data. Furthermore, we allow for the recognition of unconstrained motion given that we do not ask the players to perform target activities before hand: all detectable activities are derived from the free player motion during the game itself. To the best of our knowledge, this is the first paper to consider activity recognition in a physical interactive robogame

GESTÃO DE DISTRIBUIÇÃO DAS EMPRESAS ATACADISTAS DE FLV NA REGIÃO METROPOLITANA DE RECIFE - PE: O CASO DE DUAS EMPRESAS

The national market for FLV (fruits, legumes and vegetables) has grown significantly in recent years. However, due to the high perishability of these products, their quality is subject to appropriate processes of standardization, selection, classification, packaging and transportation to avoid losses, which are high. This requires a complete harmony between the players/agents in this market to offer the consumer high quality products with speed and efficiency. Since the producers rarely perform these procedures, it is up to the segments, such as the wholesale segment, represented by CEASAs and wholesaler companies. Thus, this study sought to analyze the systems of two marketing wholesaler companies of fruits, legumes and vegetables in the metropolitan area of Recife, based on theories of Supply Chain Management and Transaction Costs Economics. There were similar features among the companies, such as lack of greater qualification in the management of business enterprise, a strong focus on decision-making and low concern with the training of the workers. The contract between suppliers and customers is only formalized when necessary. The forms of marketing focus primarily on the price, then on the quality of the product.Supply Chain Management, Transaction Cost Economics, Wholesale, Agribusiness, Agricultural Finance, Industrial Organization,