Browsing by Issue Date, starting with "2023-05-24"
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- A força do implícito e o tempo do meio : ressignificações e experimentação na criação artísticaPublication . Mello, Suzana Maranhão de Azevedo; Pedro, José Manuel Guerra QuaresmaThis thesis investigates the power of the implicit inside the experience of artistic creation and it was made in an analytic way, as it verifies artists’ productions which works with an emphasis in the subject that resides in the work of art; these creation processes are here known as tempo do meio (time of the middle). This time is considered in this analysis in a wide-ranging manner, since the moment in the idea of the artist’s spirit until the process of making of the work of art while it exists. The analysis takes Robert Rauschenberg’s production at the same time it has John Cage’s music works as contrasting juxtaposition in the production of both. It takes as well Anselm Kiefer’s collection, as it makes some connections with my own artistic practice in some aspects here debated. My own work do participates in this investigation, in a visceral way, accompanied with many volumes of Almanaque do Tempo Comum, title given to my collection which its poetic analysis is not reported, but it was experienced as well. This being said, all meaning and its remaking of concepts and materials, reported situations in this verification, were experienced with quality and fidelity in the report. This thesis admits the implicit “continuous” in the “truth of the work”, in its continuous becoming, as a knowledge. It includes the artistic creation process as a distinct one system of creative rituals in other areas of human knowledge. The implicit is present in this proposal of acknowledgement in the artistic world when it accepts to live together with silence, with nothingness, with the void and covering and crossing of vectors (chiasm), considered as autonomous supply in this enigmatic creative practice. Theoretical scope references Martin Heidegger’s work (1969, 1987, 2014), Georges Didi-Huberman (2013, 2015), Maurice Merlau-Ponty (1964), Henri Bergson (1990), among others.
- Value Relevance da agressividade tributária no valor de mercado de empresas listadas na B3Publication . Júnior, Térsio Arcúrio Arcúrio; Gonçalves, Rodrigo de Souza; Bilhim, João Abreu de FariaO estudo investigou o value relevance da agressividade tributária (AGR) no valor de mercado (VM) de empresas listadas na B3. Para tanto, foi estimada regressão múltipla, com dados em painel, considerando o período de 2010 a 2020, para 41 empresas. Como proxy para AGR foi utilizada a ETR (Taxa Tributária Efetiva) corrente, enquanto o VM foi utilizado como variável independente. Além disso, foram testadas variáveis passíveis de influenciar o VM das empresas, de acordo com o modelo de Ohlson (1995). A revisão de literatura aponta que os gestores, com a finalidade de buscar a redução dos custos tributários, têm incentivos para serem mais agressivos tributariamente, causando impactos positivos nos resultados das empresas. Entretanto, níveis elevados de agressividade podem representar risco na percepção dos investidores e impactar negativamente o VM. Os resultados corroboram com o modelo de Ohlson, no sentido de que o patrimônio líquido e o lucro líquido estão associados positivamente ao VM. Quanto aos coeficientes da AGR, no geral, apurou-se a inexistência de significância estatística. Entretanto, ao analisar níveis mais altos/baixos de agressividade tributária, evidenciou-se que a maior AGR influencia positivamente o VM, enquanto que a menor AGR influenciam negativamente o VM. Em relação às contribuições, o estudo intentou contribuir especialmente com os analistas de mercado e investidores no que se refere ao refinamento de seleção de informações para a tomada de decisão de investimentos.
- When Cognitive Reflection Leads to Less Overall but More Systematic Judgment Bias: The Case of the Base Rates FallacyPublication . Ferreira, Mário B.; Assunção, Hugo; Seruti, AmandaAlthough widely used in the judgment under uncertainty literature, the so-called Lawyer– Engineer problem does not have a Bayesian solution because the base rates typically oppose qualitative stereotypical information, which has an undefined diagnostic value. We propose an experimental paradigm that elicits participants’ subjective estimates of the diagnosticity of stereotypical information and allows us to investigate the degree to which participants are able to integrate both sources of information (base rates and stereotypical descriptions) according to the Bayesian rule. This paradigm was used to test the hypothesis that the responses (probability estimates) to the Lawyer–Engineer problem from more rational individuals deviate from normative Bayesian solutions in a way that shows smaller but more systematic bias. The results further suggest that the estimates of less rational participants are noisier (less reliable) but may be more accurate when aggregated across several problems.