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This paper aims to investigate whether Brazilian firms that legally bond to stricter enforcement and commit to stringent corporate governance requirements experience increased value relevance of discretionary fair value measurements (Levels 2 and 3), and how different measurement levels are associated with firms’ systematic risk.

The Brazilian data’s distinctive feature helps in analyzing fair value’s relevance in an emerging market with heterogeneous enforcement regimes. Given the inherent self-selection in corporate governance levels and cross-listing decisions, the authors use a two-step generalized method of moments approach. Building upon Song et al.’s (2010) framework, the authors carefully address potential selection biases. Furthermore, the authors expand Riedl and Serafeim’s (2011) model, based on Ohlson’s (1995) model, to explore whether the negative correlation between Level 1 net assets (assets minus liabilities) and firms’ beta is more pronounced compared to Levels 2 or 3 net assets. Additionally, the authors investigate whether this relationship intensifies when firms align themselves with enhanced governance structures and stricter enforcement regimes.

Fair value measurements which require more judgment (Levels 2 and 3) are more value-relevant when a firm is legally bonded to higher enforcement and better corporate governance. Level 1 fair values of these firms’ net assets are associated with lower systematic risk, while Levels 2 and 3 fair values (high subjectivity valuation) are not.

The authors show that firms that bond to better corporate governance and stricter enforcement regimes mitigate the information risk involved in subjective fair-value measurements.

This study aims to examine the role of deviant status (lower vs higher rank) and organizational structure (vertical vs horizontal) on individuals’ responses to workplace deviance.

Two studies (N = 472) were designed to examine the role of deviant status and organizational structure in responses to workplace deviance. Study 1 (N = 272) manipulated deviant status and organizational structure. Study 2 (N = 200) also manipulated deviant status but focused on participants’ subjective evaluations of the organizational structure of their workplace.

Study 1 found that participants reported lower job satisfaction and organizational commitment, and higher turnover intentions when they imagined being confronted with deviant behaviors displayed by a manager (vs by a subordinate), regardless of the type of organizational structure. Study 2 extended this finding by showing that the indirect effect of organizational structure (vertical vs horizontal) on turnover intention via job satisfaction and organizational commitment was moderated by deviant status: when the deviant’s status was higher, working in a vertical (vs horizontal) organization was associated with decreased job satisfaction and commitment, which, in turn, was associated with a higher level of turnover intentions.

The findings broaden our understanding of how individuals respond to deviance at the workplace, by simultaneously considering the effects of organizational structure (vertical vs horizontal) and deviant status (upward vs downward directions of deviance).

This chapter historicizes the social construction of racism in Brazilian society and its relation to the development of the library and information science (LIS) field. It is a theoretical-reflective research built on the scientific literature of the field of LIS and related areas that aims at reflecting on social justice in Brazilian libraries and creating strategies to confront institutional racism. The authors develop five main points to understand Brazilian racism: the myth of racial democracy, structural and institutionalized racism, the whitening ideology, whiteness, and the epistemicide of black knowledge. The authors then discuss racism and the promotion of white supremacy in library teaching and professional action in libraries. Black US American and Black Brazilian Librarianship movements show that the activism and political action of black librarians advance the development of informational counter-narratives. Finally, the authors recommend three strategies for social, racial, and informational justice in the LIS field: including ethnic-racial studies in basic university courses curricula; building diverse, inclusive collections that account for ethnic-racial themes and authors; and considering “Pretuguese” keywords while indexing, in order to counter exclusion and promote epistemic repair. The authors conclude by advocating for these strategies to steer LIS professional and educational spheres toward contributing to forward an anti-racist society.

The purpose of this paper was to study responses to traditional food of a country, focusing on emotion-motivational responses by locals and foreigners.

Through an experimental design study, Portuguese and Foreign participants were exposed to both traditional and nontraditional food pictures of a country and asked to evaluate their emotional and motivational responses while physiological responses of electrodermal activity were being continuously recorded. Predisposition factors of body dissatisfaction, food neophobia and food involvement were also evaluated given their potential role in predicting the responses to the visualization of the food pictures.

This study found that local traditional food received a higher positive evaluation than nontraditional food with locals evaluating it even higher than foreigners. Higher feelings of arousal and desire as well as willingness to try in response to traditional food were also found as well as higher feelings of pleasure by locals. However, interestingly, and contrary to expectations derived from previous literature, emotion-motivational responses were not significantly different between locals and foreigners.

To the best of the authors’ knowledge, this research addressed an identified research gap in the literature, being the first one evaluating the autonomic responses of consumers to traditional food by exploring how local and foreign consumers respond to traditional food versus nontraditional food using psychophysiological measures of emotion.

El objetivo principal de esta investigación fue estudiar las respuestas a la comida tradicional de un país, centrándose en las respuestas emoción-motivación de los locales y los extranjeros.

A través de un estudio de diseño experimental, los participantes portugueses y extranjeros fueron expuestos a imágenes de comida tradicional y no tradicional de un país y se les pidió que evaluaran sus respuestas emocionales y motivacionales mientras se registraban continuamente las respuestas fisiológicas de la actividad electrodérmica. También se evaluaron los factores de predisposición de la insatisfacción corporal, la neofobia a la comida y la implicación en la comida, dado su papel potencial en la predicción de las respuestas a la visualización de las imágenes de comida.

Encontramos que la comida tradicional local recibió una evaluación positiva más alta que la comida no tradicional, con los locales evaluándola incluso más alto que los extranjeros. También se encontraron mayores sentimientos de excitación y deseo, así como la voluntad de probar en respuesta a la comida tradicional, así como mayores sentimientos de placer por parte de los locales. Sin embargo, curiosamente, y en contra de las expectativas derivadas de la literatura anterior, las respuestas emocionales-motivacionales no fueron significativamente diferentes entre los locales y los extranjeros.

Esta investigación abordó una brecha de investigación identificada en la literatura, siendo la primera que evalúa las respuestas autonómicas de los consumidores a la comida tradicional al explorar cómo los consumidores locales y extranjeros responden a la comida tradicional frente a la no tradicional utilizando medidas psicofisiológicas de emoción.

本研究的主要目的是研究本地人和外国人对一个国家的传统食物的情感动机反应。

通过实验设计研究, 葡萄牙人和外国参与者会看到一个国家的传统和非传统食物图片, 并被要求评估他们的情绪和动机反应, 同时连续记录皮肤电活动的生理反应。考虑到其他变量在预测对食物图片可视化的反应方面的潜在作用, 还评估了身体不满、食物恐惧症和食物参与的易感因素的影响。

研究结果发现, 当地的传统食物比非传统食物得到了更高的积极评价, 且当地人对它的评价甚至比外国人更高。当地人对传统食物的表现出更高的唤醒, 欲望和尝试意愿, 以及更高的愉悦感。然而, 有趣的是, 与以往文献的预期相反, 当地人和外国人之间的情绪动机反应并没有呈现出明显差异。

这项研究填补了现有文献中的研究空白, 它是第一个通过使用心理生理学的情绪测量方法来探索本地和外国消费者对传统食物与非传统食物的反应, 从而评估消费者对传统食物自主反应的研究。

We propose a generic algorithm for numerically accurate likelihood evaluation of a broad class of spatial models characterized by a high-dimensional latent Gaussian process and non-Gaussian response variables. The class of models under consideration includes specifications for discrete choices, event counts and limited-dependent variables (truncation, censoring, and sample selection) among others. Our algorithm relies upon a novel implementation of efficient importance sampling (EIS) specifically designed to exploit typical sparsity of high-dimensional spatial precision (or covariance) matrices. It is numerically very accurate and computationally feasible even for very high-dimensional latent processes. Thus, maximum likelihood (ML) estimation of high-dimensional non-Gaussian spatial models, hitherto considered to be computationally prohibitive, becomes feasible. We illustrate our approach with ML estimation of a spatial probit for US presidential voting decisions and spatial count data models (Poisson and Negbin) for firm location choices.

Fracture characterization of human cortical bone under pure mode I loading was performed in this work. The purpose of this paper is to validate the proposed test and procedure concerning fracture characterization of human cortical bone under pure mode I loading.

A miniaturized version of the double cantilever beam (DCB) test was used for the experimental tests. A data reduction scheme based on crack equivalent concept and Timoshenko beam theory is proposed to overcome difficulties inherent to crack length monitoring during the test. The application of the method propitiates an easy determination of the Resistance-curves (R-curves) that allow to define the fracture energy under mode I loading from the plateau region. The average value of fracture energy was subsequently used in a numerical analysis with element method involving cohesive zone modelling.

The excellent agreement obtained reveals that the proposed test and associated methodology is quite effective concerning fracture characterization of human cortical bone under pure mode I loading.

A miniaturized version of traditional DCB test was proposed for cortical human bone fracture characterization under mode I loading owing to size restrictions imposed by human femur. In fact, DCB specimen propitiates a longer length for self-similar crack propagation without undertaking spurious effects. As a consequence, a R-curve was obtained allowing an adequate characterization of cortical bone fracture under mode I loading.

An interface finite element for three‐dimensional problems based on the penalty method is presented. The proposed element can model joints/interfaces between solid finite elements and also includes the propagation of damage in pure mode I, pure mode II and mixed mode considering a softening relationship between the stresses and relative displacements. Two different contact conditions are considered: point‐to‐point constraint for closed points (not satisfying the failure criterion) and point‐to‐surface constraint for opened points. The performance of the element is tested under mode I, mode II and mixed mode loading conditions.

Enterprise knowledge graphs (EKG) in resource description framework (RDF) consolidate and semantically integrate heterogeneous data sources into a comprehensive dataspace. However, to make an external relational data source accessible through an EKG, an RDF view of the underlying relational database, called an RDB2RDF view, must be created. The RDB2RDF view should be materialized in situations where live access to the data source is not possible, or the data source imposes restrictions on the type of query forms and the number of results. In this case, a mechanism for maintaining the materialized view data up-to-date is also required. The purpose of this paper is to address the problem of the efficient maintenance of externally materialized RDB2RDF views.

This paper proposes a formal framework for the incremental maintenance of externally materialized RDB2RDF views, in which the server computes and publishes changesets, indicating the difference between the two states of the view. The EKG system can then download the changesets and synchronize the externally materialized view. The changesets are computed based solely on the update and the source database state and require no access to the content of the view.

The central result of this paper shows that changesets computed according to the formal framework correctly maintain the externally materialized RDB2RDF view. The experiments indicate that the proposed strategy supports live synchronization of large RDB2RDF views and that the time taken to compute the changesets with the proposed approach was almost three orders of magnitude smaller than partial rematerialization and three orders of magnitude smaller than full rematerialization.

The main idea that differentiates the proposed approach from previous work on incremental view maintenance is to explore the object-preserving property of typical RDB2RDF views so that the solution can deal with views with duplicates. The algorithms for the incremental maintenance of relational views with duplicates published in the literature require querying the materialized view data to precisely compute the changesets. By contrast, the approach proposed in this paper requires no access to view data. This is important when the view is maintained externally, because accessing a remote data source may be too slow.

This research sheds light on the distinct decision-making behaviors and perceptions related to the value attributed to money, uncovering nuances in the interrelationship between money valuation and its ensuing influence on risk perceptions and related behaviors, mainly focusing on financial education.

Executed in the Brazilian market, this study employs a quantitative approach, encompassing 663 participants and deploying comprehensive statistical methodologies – principally, structural equation modeling based on variances – to scrutinize the amassed primary data.

The insights from the study reveal a significant impact of both negative money value (NMV) and positive money value (PMV) on participants' financial decisions, profoundly shaping perceptions, acceptances and responses to risk. Consequently, this study underscores the pivotal role the perceived value of money plays in sculpting financial behaviors and formulating risk management strategies. Distinctly, this research emphasizes intrinsic monetary values, extending unprecedented insights by delineating aversive behaviors toward losses and risks and probing the repercussions of both negative and positive monetary values.

It acts as an avant-garde exploration, unveiling new perspectives on upcoming consumers' anticipated financial decision-making approaches and pinpointing areas warranting deeper exploration and comprehension within the fluid consumer market landscape.

Esta investigación arroja luz sobre los distintos comportamientos y percepciones en la toma de decisiones relacionadas con el valor atribuido al dinero, descubriendo matices en la interrelación entre la valoración del dinero y su influencia subsiguiente en las percepciones de riesgo y comportamientos relacionados, centrándose principalmente en la educación financiera.

Ejecutado en el mercado brasileño, este estudio emplea un enfoque cuantitativo, abarcando a 663 participantes y desplegando metodologías estadísticas integrales, principalmente el Modelado de Ecuaciones Estructurales basado en varianzas, para escrutar los datos primarios acumulados.

Las percepciones obtenidas en el estudio revelan un impacto significativo tanto de los Valores Negativos como de los Valores Positivos del Dinero en las decisiones financieras de los participantes, moldeando profundamente percepciones, aceptaciones y respuestas al riesgo. En consecuencia, este estudio subraya el papel fundamental que desempeña el valor percibido del dinero en la formación de comportamientos financieros y en la formulación de estrategias de gestión de riesgos. De manera distintiva, esta investigación enfatiza los valores monetarios intrínsecos, ampliando perspectivas sin precedentes al delinear comportamientos aversivos hacia pérdidas y riesgos y explorar las repercusiones de los valores monetarios negativos y positivos.

Actúa como una exploración vanguardista, desvelando nuevas perspectivas sobre los enfoques de toma de decisiones financieras anticipadas por parte de los consumidores emergentes y señalando áreas que requieren una exploración y comprensión más profundas dentro del dinámico panorama del mercado de consumidores.