Autonomia para mulheres com patologias músculo-esqueléticas

Tese de Doutoramento em Design, apresentada na Faculdade de Arquitetura da Universidade de Lisboa para obtenção do grau de Doutor.O presente estudo aborda a autonomia individual no processo de vestir. No decorrer da investigação tentámos responder de que forma a alteração ao habitual processo de vestir, focando-o nas limitações decorrentes de patologias músculo-esqueléticas, pode contribuir para a autonomia funcional individual a partir do design de vestuário. Tem-se como principal objetivo o desenvolvimento de diretrizes que auxiliem no desenvolvimento de vestuário para indivíduos com patologias músculo-esqueléticas, de forma a garantir maior autonomia no processo de vestir. Para tal, além do estudo embasado em dados bibliográficos que compõe a estrutura teórica, realizámos um estudo empírico com aplicação de entrevistas, seguidas de observação direta a dois grupos de amostra. Na sequência desta investigação, e após interpretação dos primeiros resultados obtidos, realizámos a primeira experimentação e a segunda experimentação para comprovação e validação dos resultados obtidos. Dentre eles a necessidade de adequação da roupa à estrutura corporal, a definição dos limites das peças de acordo com o membro afetado, o respeito ao conhecimento tácito aliado as etapas da terapia ocupacional, a redução etapas do processo de vestir e adequação ao gosto. Isso foi possível a partir da interpretação dos resultados numa peça de vestuário, testada não só com os grupos de amostra, como também com um grupo de controlo. Ao fim da investigação concluímos que as diretrizes centradas na adequação aos limites dos movimentos corporais, aplicados à modelagem e a dispositivos de auxílio ao processo de vestir garantem a autonomia no processo de vestir a participantes com limitações funcionais decorrentes de patologias músculo-esqueléticas.ABSTRACT: This study discusses individual autonomy in the dressing process. In the investigation, we tried to answer how changes in the usual dressing process, focused on limitations due to musculoskeletal disorders, can contribute to the individual functional autonomy based on clothing design. Its main goal is to propose guidelines for the development of dressing designs for people with musculoskeletal disorders so as to provide them with greater autonomy in the dressing process. For that, in addition to the bibliographical research in the theoretical framework, we conducted an empirical study with interviews and direct observations of two sample groups. After this investigation and the interpretation of its first results, the first and the second experiments were carried out in order to verify and validate the results obtained. Among the main ones are the need to adapt the clothes considering body structure; definition of garment limits according to the affected limb; respect to the implied knowledge linked to the occupational therapy steps; reduction of dressing steps; and suitability to personal preferences. This was possible due to the interpretation and application of the results in a garment, tested both with the control and the sample groups. We concluded that guidelines centered on adjustments to ROM limits, applied to fashion draping and aid devices to the dressing process, grant autonomy to participants with functional limitations due to musculoskeletal disorders.FCT - Projeto financiado pela Fundação para a Ciência e a TecnologiaN/

Financial accounting: an epistemological research note

This research note is the result of the authors' reflections on epistemological issues in respect to the financial accounting field. From an epistemological perspective, this document attempts to trace the philosophical, historical, sociological, and discursive research perspectives that have guided academic research in the field of financial accounting. In order to do so, this document explores the distinctions and connections between accounting theory and accounting practice, which we believe is the first step towards understanding accounting as a scientific discipline. We analyze the theories underpinning financial accounting research, discussing its purposes, historic evolution, and scientific methods used. This document also discuss the sociological and discursive contexts of financial accounting in order to demonstrate that, like every other social science, accounting research is based upon assumptions about the nature of it players, or social networks. This document does not have the pretension to cover or close the discussion about all the pitfalls of this complex topic. In this sense, we try to document our analysis and draw some arguments in order to offer evidence for further discussion.Este ensaio teórico é resultado de reflexões dos autores acerca de questões epistemológicas sobre a contabilidade financeira. Através de uma perspectiva epistemológica, este trabalho busca traçar perspectivas filosóficas, históricas, sociológicas e discursivas que guiaram a pesquisa acadêmica na área da contabilidade financeira. Para isso, exploram-se as similaridades e diferenças entre a teoria e a prática contábil, pois esse é o primeiro para a compreensão da contabilidade como disciplina científica. Analisam-se as teorias que suportam a pesquisa em contabilidade financeira, discutindo seu propósito, evolução histórica e métodos científicos utilizados. O presente trabalho também discute os contextos sociológicos e discursivos da contabilidade financeira como o objetivo de demonstrar que, da mesma maneira que outras ciências sociais, a pesquisa em contabilidade está baseada em pressupostos sobre a natureza de seus atores e/ou ambientes sociais. Finalmente, este trabalho não tem a pretensão de cobrir ou esgotar todas as discussões sobre as questões que envolvem este complexo tema. Nesta ótica, objetivou-se documentar as análises e extrair alguns argumentos com a finalidade de oferecer evidências para futuros estudos

RELEVÂNCIA DOS RED FLAGS NA AVALIAÇÃO DO RISCO DE FRAUDES NAS DEMONSTRAÇÕES CONTÁBEIS: A PERCEPÇÃO DE AUDITORES INDEPENDENTES BRASILEIROS

The objective of this paper was to identify perceptions of Brazilian auditors regarding the relevance of red flags in evaluating the risk of fraudulent financial reporting. To accomplish this, a questionnaire was designed using six papers as references: American Institute of Certified Public Accountants (2002), Conselho Federal de Contabilidade (1999), Albrecht and Romney (1986), Eining, Jones and Loebbecke, (1997), Bell and Carcacello (2000) and Wells (2005). Together, these works presented a total of 266 red flags. After a thorough comparative analysis, 45 red flags were selected and classified into 6 clusters: organizational structure and environment, sector/industry, managers, economic-financial position, financial reports and independent auditing. The sample is composed of auditors from the Instituto dos Auditores Independentes do Brasil (IBRACON). A total of 33 auditors participated in this research. Findings evidence that 95.56% of red flags presented an “intermediate risk” or “high risk” in the process of detecting fraudulent financial reporting. All 6 clusters also presented an average fraud risk of 3.35 or higher on a 1-5 scale. Keywords: Red flags. Financial statement. Fraud risk. Perception. Independent auditors.Este estudo objetivou analisar a percepção de auditores independentes brasileiros sobre a relevância dos red flags na avaliação do risco de fraudes nas demonstrações contábeis. Para examinar esta questão, elaborou-se um questionário de pesquisa baseado, principalmente, em 6 estudos publicados sobre o assunto e que identificam um total de 267 red flags. Por meio de uma análise comparativa, 45 red flags foram selecionados e posteriormente divididos em 6 grandes grupos: estrutura e ambiente, setor/indústria, gestores, situação econômico-financeira, relatórios contábeis e auditoria externa. A amostra é intencional foi composta por auditores cadastrados no Instituto dos Auditores Independentes do Brasil (IBRACON). Um total de 33 auditores, responderam à pesquisa. A análise das respostas compreende estatística descritiva (média, mediana, moda e desvio padrão) e uma Análise Hierárquica de Clusters. Os resultados sugerem que cerca de 95,56% dos red flags apresentam um “risco médio” ou “risco alto” no processo de avaliação de fraudes nas demonstrações contábeis. Do mesmo modo,todos os 6 grupos de red flags também apresentaram individualmente uma nota média igual ou superior a 3,35 em relação ao nível de importância, em uma escala de 1 a 5. Por outro lado, a Análise Hierárquica de Cluster permitiu formar 3 Clusters, mas apenas 1 deles era composto por sujeitos que, em média, atribuíram um risco médio ou alto para os red flags listados no questionário de pesquisa. Palavras-chave: Red flags. Risco de fraudes. Demonstrações contábeis. Percepção. Auditores independentes

Categorization of impact forces during rebound exercise class

Rebounding fitness class became popular due to the supposed capacity of minimize the impact forces on the body of participant. However, no studies about impact forces during rebound exercise class have been found. Thus, the aim of this study was to assess the impact forces produced during a series of traditional rebounding exercises and present a categorization based on impact force parameters. Sixty instructors of rebound exercise performed various rebound exercises on a standard mini-trampoline, which was optimized with six load cells. The load cells were used to assess the impact parameters (peak and loading rate of the ground reaction force). One-way ANOVA was used to compare the exercises (α = 0,05). As results, we noted that when peak force is used to assess impact, the most of the rebound exercises are classified as low (4xPC); while when rate loading is used, most of the exercises are considered as moderate (20-30x PC/s) and high impact (<20x PC/s). Thus, each evaluated impact parameter results in a different rebound exercise categorization. The selection of progression of rebounding exercises during a fitness class should take in consideration the peak and loading rate values and its possible effects on the musculoskeletal system

Institutions and equity structure of foreign affiliates

Question/Issue: We combine agency and institutional theory to explain the division of equity shares between the foreign (majority) and local (minority) partners within foreign affiliates. We posit that once the decision to invest is made, the ownership structure is arranged so as to generate appropriate incentives to local partners, taking into account both the institutional environment and the firm-specific difficulty in monitoring. Research Findings/Insights: Using a large firm-level dataset for the period 2003-2011 from 16 Central and Eastern European countries and applying selectivity corrected estimates, we find that both weaker host country institutions and higher share of intangible assets in total assets in the firm imply higher minority equity share of local partners. The findings hold when controlling for host country effects and when the attributes of the institutional environment are instrumented. Theoretical/Academic Implications: The classic view is that weak institutions lead to concentrated ownership, yet it leaves the level of minority equity shares unexplained. Our contribution uses a firm-level perspective combined with national-level variation in the institutional environment, and applies agency theory to explain the minority local partner share in foreign affiliates. In particular, we posit that the information asymmetry and monitoring problem in firms are exacerbated by weak host country institutions, but also by the higher share of intangible assets in total assets. Practitioner/Policy Implications: Assessing investment opportunities abroad, foreign firms need to pay attention not only to features directly related to corporate governance (e.g., bankruptcy codes) but also to the broad institutional environment. In weak institutional environments, foreign parent firms need to create strong incentives for local partners by offering them significant minority shares in equity. The same recommendation applies to firms with higher shares of intangible assets in total assets

Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure

Directors' remuneration is a key issue for both academics and policymakers. It has caused enormous controversy in recent years. This study uses a comprehensive index to analyse the disclosure of directors' remuneration in Italian and UK listed firms. It finds that the level of voluntary disclosure is significantly associated with firm-specific incentives, such as the demand for information from investors and the need for legitimacy. It finds that the level of voluntary disclosure is significantly higher in the UK than in Italy and that firm-specific incentives to disclose voluntary information differ according to the institutional setting in which a firm operates. In the UK, firm-specific incentives mostly come from the demand for information, estimated with the level of ownership diffusion, and the need for legitimacy generated by poor market performance and shareholders' dissent. In Italy, firm-specific incentives seem to be represented by the need for legitimacy generated by media coverage. This study also provides evidence that, in both countries, the information disclosed in corporate documents does not allow readers to obtain a comprehensive picture of directors' remuneration. Bonuses are poorly disclosed even though they are a key element of directors' remuneration. This finding is clearly important for policymakers at European and national level

Does board independence influence financial performance in IPO firms? The moderating role of the national business system

Prior evidence suggests that board independence may enhance financial performance, but this relationship has been tested almost exclusively for Anglo-American countries. To explore the boundary conditions of this prominent governance mechanism, we examine the impact of the formal and information institutions of 18 national business systems on the board independence-financial performance relationship. Our results show that while the direct effect of independence is weak, national-level institutions significantly moderate the independence-performance relationship. Our findings suggest that the efficacy of board structures is likely to be contingent on the specific national context, but the type of legal system is insignificant