Omitted Variables
Mostrando 1-11 de 11 artigos, teses e dissertações.
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1. Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms
RESUMO O presente estudo investiga se as empresas de capital aberto brasileiras gerenciam os tributos diferidos em direção a uma estratégia de big bath. O "big bath” earnings management é uma estratégia na qual as empresas reconhecem elevados valores de perdas não recorrentes. O estudo obtém resultados originais que suportam a hipótese do big bath
Rev. contab. finanç.. Publicado em: 25/03/2019
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2. Sponsor Bias in Pension Fund Administrative Expenses: The Brazilian Experience
Abstract Previous literature has reported that pension funds sponsored by public organizations present greater administrative expenses when compared to similar pension funds sponsored by private organizations. We investigate this sponsor bias, hypothesizing that it may originate from the omission of relevant control variables, specifically variables for loca
BAR, Braz. Adm. Rev.. Publicado em: 29/03/2018
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3. Risk behaviors for eating disorder in adolescents and adults with type 1 diabetes
Objective: To evaluate the frequency of risk behaviors for eating disorder (ED) in patients with type 1 diabetes (T1D) and their association with gender, nutritional status, variables related to T1D, and body satisfaction. Method: 189 individuals with T1D (12-56 years old) answered the Bulimic Investigation Test (BITE), the Eating Attitude Test (EAT), the B
Rev. Bras. Psiquiatr.. Publicado em: 2013-06
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4. Transtorno de identidade sexual em adultos e justiça: laudo psicológico para mudança de prenome / Transsexualism and justice: the impact of the psychological appraisal on forename change litigation
Transsexualism is defined as a desire to live and be accepted as a member of the opposite sex, usually accompanied by a sense of discomfort (or inappropriateness) with one\ s anatomic sex, and a wish to have surgical and hormonal treatment to make one\ s body as congruent as possible with one\ s preferred sex. This change triggers the need for legal adjustme
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/09/2012
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5. Factors associated with failure of clinical screening among blood donors who have altered serological results in the Centro Regional de Hemoterapia de Ribeirão Preto
OBJECTIVE: This study aimed to investigate the frequency of positive results for hepatitis B and C, HIV and syphilis in blood donations at the Centro Regional de Hemoterapia de Ribeirão Preto, to describe donors with positive results according to some demographic and socioeconomic variables, to identify risk factors associated to these donors and the reason
Rev. Bras. Hematol. Hemoter.. Publicado em: 2012
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6. Os determinantes dos gastos educacionais e seus impactos sobre a qualidade do ensino / The determinants of educational expenditures and their impacts on school performance
The objective of this dissertation is to properly estimate the impact of public schooling expenditures over school performance. This issue is not yet clear dealt in the specialized literature: facing an apparent lack of relationship between the two variables, some authors argue that this is a result of the incentive structure of public schooling systems whil
Publicado em: 2011
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7. Gestão educacional e a qualidade do aprendizado: uma análise com dados do PISA 2006 / Educational management and the quality of learning: analyzing PISA 2006 Database
This thesis aims to elaborate a function of educational production for 15 aged students evaluated by PISA 2006, using their grades on Science test. The selected sample is composed by students from the following countries: Argentina, Brazil, Chile, Colombia, Spain, USA, Finland, Mexico, Portugal and Uruguay. Some countries from Latin America were selected due
Publicado em: 2009
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8. Estudo sobre a estrutura de capital das empresas brasileiras no período pós Plano Real (1995-2005)
The purpose of this work was to identify the determinants of the capital structure in Brazilian listed companies, from 1995-2005. After establishing the analytical framework, quantitative and qualitative procedures were used. From the quantitative point of view, the selected econometric technique was a balanced panel, additionally to the use of factor analys
Publicado em: 2007
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9. RelaÃÃo entre escolaridade e renda no Brasil na dÃcada de 1990
This dissertation intends to discuss the quality of education in Brazil and its possible outcomes on the salary income during the 1990âs, period in which the transformations the country suffered tried to fit its economy in the capitalist productivity and efficiency forms, inside the globalization context. As in the final of this period, although, the wages
Publicado em: 2005
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10. Financing and investment decisions of firms by overconfident and optimistic managers / Decisões de financiamento e de investimento das empresas sob a ótica de gestores otimistas e excessivamente confiantes
This research empirically investigates the possible impacts of cognitively biased managers on firmsfinancing and investment decisions. Specifically, two cognitive biases that are widely recorded in the behavioral and psychological literature are considered: optimism and overconfidence. The testable hypotheses are derived from a growing body of theories that
Publicado em: 2005
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11. RNA backbone is rotameric
Despite the importance of local structural detail to a mechanistic understanding of RNA catalysis and binding functions, RNA backbone conformation has been quite recalcitrant to analysis. There are too many variable torsion angles per residue, and their raw empirical distributions are poorly clustered. This study applies quality-filtering techniques (using r
National Academy of Sciences.