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1

GALLINA, ROBERTA. "HEALTH INEQUALITIES AND EXPOSURE TO COVID-19: AN EXPLORATORY ANALYSIS OF SOCIABILITY AND PREVENTIVE BEHAVIOURS IN FIVE ITALIAN PROVINCES." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2022. http://hdl.handle.net/10281/378177.

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DISUGUAGLIANZE DI SALUTE ED ESPOSIZIONE AL COVID-19: UN'ANALISI ESPLORATIVA DELLA SOCIEVOLEZZA E DEI COMPORTAMENTI PREVENTIVI IN CINQUE PROVINCE ITALIANE I focolai di Covid-19 trascendono i meri aspetti medici del problema. Il contagio non è solo un problema medico, ma un fenomeno sociale che deve essere compreso sia attraverso i significati e le pratiche situate che cambiano durante le epidemie, sia identificando i contesti in cui le epidemie hanno luogo. L'analisi delle esperienze epidemiche o pandemiche del passato ha permesso di documentare l'esistenza di disuguaglianze nella salute. Una delle cause di queste disuguaglianze è legata all'esposizione al virus Sars-Cov-2. L'incontro con persone non conviventi, la frequentazione di luoghi più a rischio di contagio durante il tempo libero e la mancata adozione di comportamenti preventivi sono alcuni degli elementi che giocano un ruolo nell'esposizione alla Sars-Cov-2. Essendo una situazione senza precedenti, si è deciso di condurre uno studio esplorativo sulle disuguaglianze nell'esposizione a Covid-19. Si è deciso di realizzare un'indagine online per esplorare il fenomeno nell'autunno del 2020. Capire dove avviene il contagio e dove le persone credono di ammalarsi, conoscere le caratteristiche delle persone che si espongono maggiormente al virus sia nel tempo libero frequentando i luoghi a rischio sia non adottando comportamenti preventivi, e le differenze territoriali sono elementi non medici di cui però bisogna tenere conto per limitare la diffusione della Covid-19. I dati raccolti attraverso un'indagine online condotta tra ottobre e dicembre 2020 hanno mostrato che le abitazioni e i bar, le osterie e i ristoranti sono centrali nella diffusione dell'infezione nel campione. L'indagine ha anche rivelato che le caratteristiche che sembrano essere più rilevanti nel campione per l'adozione di comportamenti che li espongono maggiormente al virus sono essere maschi, essere giovani e vivere in una zona meno urbanizzata. Le aree meno urbanizzate tendono a prestare meno attenzione a ciò che potrebbe esporli all'infezione. Quindi, è possibile affermare un vantaggio sanitario urbano (Vlahov, Galea e Freudenberg 2005). Usando la cluster analysis abbiamo creato cinque profili che sono stati basati sui comportamenti preventivi. Le donne sono più rappresentate nei cluster più attenti alla prevenzione. In particolare, il cluster più virtuoso è caratterizzato da una maggiore percentuale di over 60, professionisti intellettuali e residenti a Monza e Bergamo. I due cluster meno attenti alla prevenzione sono caratterizzati da una maggiore presenza di uomini, giovani, professioni meno qualificate e residenti nelle province venete. Grazie ai risultati ottenuti possiamo quindi affermare che il genere, l'età, la professione e il livello di urbanizzazione del territorio in cui si vive possono essere considerati determinanti sociali della salute anche in relazione a Covid-19. Sulla base di questi determinanti si possono rilevare differenze di esposizione al virus a livello di luoghi frequentati nel tempo libero per la socievolezza e di comportamenti preventivi adottati. Nonostante alcune limitazioni, questo lavoro contribuisce significativamente alla letteratura sul Covid-19 attraverso una caratterizzazione approfondita dell'adozione di comportamenti preventivi. I risultati possono informare la ricerca futura sul Covid-19 e fornire informazioni utili per lo sviluppo e l'implementazione di interazioni e messaggi mirati per migliorare l'adozione di comportamenti preventivi.
HEALTH INEQUALITIES AND EXPOSURE TO COVID-19: AN EXPLORATORY ANALYSIS OF SOCIABILITY AND PREVENTIVE BEHAVIOURS IN FIVE ITALIAN PROVINCES The outbreaks of Covid-19 transcends the mere medical aspects of the problem. Contagion is not only a medical problem, but a social phenomenon that needs to be understood both through situated meanings and practices that change during outbreaks and by identifying the contexts in which disease outbreaks take place. Analysis of past epidemic or pandemic experiences has allowed documentation of the existence of health inequalities. One of the causes of these inequalities is related to exposure to the Sars-Cov-2 virus. Meeting non-cohabitants, frequenting places more at risk of contagion during leisure time and not adopting preventive behaviour are some of the elements that play a role in Sars-Cov-2 exposure. As the situation was unprecedented, it was decided to conduct an exploratory study on inequalities in exposure to Covid-19. It was decided to carry out a suitable online survey to explore the phenomenon in the autumn of 2020. Understanding where contagion occurs and where people believe they will fall ill, knowing the characteristics of the people who expose themselves most to the virus both in their free time by frequenting places at risk and by not adopting preventive behaviour, and territorial differences are non-medical elements that must, however, be taken into account in order to limit the spread of Covid-19. The data collected through an online survey conducted between October and December 2020 showed that homes and bars, taverns and restaurants are central to the spread of the infection in the sample. The survey also revealed that the characteristics that seem to be most relevant in the sample for adopting behaviour that exposes them more to the virus are being male, being young and living in a less urbanised area. Less urbanised areas tend to pay less attention to what might expose them to infection. So, it is possible to assert an urban health advantage (Vlahov, Galea, and Freudenberg 2005). Using cluster analysis we created five profiles that have been based on preventive behaviours. Women are more represented in the clusters that are more attentive to prevention. In particular, the most virtuous cluster is characterised by a higher percentage of over 60s, intellectual professionals and residents of Monza and Bergamo. The two clusters less attentive to prevention are characterised by a greater presence of men, young people, less qualified professions and residents in the Venetian provinces. Thanks to the findings we can therefore state that gender, age, profession and the level of urbanisation of the territory in which one lives can be considered social determinants of health also in relation to Covid-19. On the basis of these determinants, differences in exposure to the virus can be detected at the level of places frequented in leisure time for sociability and preventive behaviour adopted. Regardless of some limitations, this work contributes significantly to the literature on Covid-19 through an in-depth characterisation of preventive behaviour adoption. The findings can inform future research on Covid-19 and provide useful information for the development and implementation of targeted interactions and messages to improve the adoption of preventive behaviours.
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2

Crawford, Natasha. "The social determinants of health : an empirical analysis of ethnic and spatial inequalities in health." Thesis, University of Essex, 2017. http://repository.essex.ac.uk/20449/.

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This thesis consists of three self-contained research articles that empirically examine the ethnic and spatial patterning of health outcomes in England today. Health is defined here as a multidimensional concept encompassing physical and mental health and wellbeing, in line with the Public Health White Paper ‘Healthy Lives, Healthy People’ (HM Government, 2010). Each chapter utilises data from Understanding Society, a nationally representative panel study, which provides detailed information about the social and economic situations of people living in the UK.
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3

Satti, Faisal. "An investigation into determinants of adherence to anti-psychotic medication." Thesis, City, University of London, 2017. http://openaccess.city.ac.uk/21747/.

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Introduction: Adherence to prescribed medication is crucial to effective treatment in many chronic conditions, and particularly for individuals diagnosed with psychosis. Health Psychology has traditionally provided robust models that have been employed to explore adherence in numerous chronic conditions. However, research using these models to explore adherence to anti-psychotic medication is scarce. This study looked to implement the science and evidence base of Health Psychology while exploring determinants of adherence to anti-psychotic medication. Method: In this longitudinal questionnaire study, data was collected at two-time points, six months apart. One hundred and ten individuals participated in the baseline stage. Adherence to antipsychotic medication was measured using the Medication Adherence Rating Scale. Social support, illness perceptions, illicit drug use and side effects were assessed using the Duke Functional Social Support Questionnaire, The Brief Illness Perception Questionnaire, The Drug Abuse Screening Test and The Glasgow Anti-Psychotic Side Effect Scale Questionnaires respectively. Analysis of Variance and Correlation analyses were conducted to explore associations between these factors and adherence, while the potential predictive capacity of these factors was examined through Multiple Regressions. Results: Social Support, Treatment Control and Personal Control were significantly associated with adherence, while Treatment Control (β=.407 [.405-.095], p=.000) and Social Support (β=.282 [.682-.214], p=.002) were demonstrated to be a significant determinant of adherence to anti-psychotic medication. Conclusion: Adherence to anti-psychotic medication presents with a unique set of challenges and is a complex phenomenon influenced by a number of parameters. Levels of social support and treatment control are significant determinants of adherence to anti-psychotic medication. Efforts to enhance social support and personal control can be employed in future interventions designed to increase adherence. Treatment Control is an important factor and the Self Regulation Model has the aptitude to be employed in future research. There is potential for prospective research to apply Health Psychology theories, frameworks and principles to not only scrutinise adherence within mental health settings but also develop behaviour change interventions that target identified risk factors for non-adherence.
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Srivastava, Divya. "An analysis of the determinants of access to medicines and health care in developing country settings." Thesis, London School of Economics and Political Science (University of London), 2011. http://etheses.lse.ac.uk/249/.

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The research question of this thesis is what are the determinants of access to medicines and health care in developing countries? First, this thesis hypothesises that income is an important determinant of access to medicines and health care and that access is low for low income individuals. Second, this thesis hypothesises that an expectation of a high level of expenditure on medicines reduces the propensity to consume which implies a negative price elasticity. This thesis sets out to understand demand structures to answer this research question. The first chapter conducts an exploratory exercise to study government demand for medicines using price procurement data across a sample of developing countries. A different approach is used to impute price elasticities for medicines and range from -1.0 and -2.0. This means that a 1% increase in medicine prices, government demand for medicines will drop from 1% to 2%. The thesis begins the econometric analysis at the patient level using household survey data across a cross-section of 35 developing countries. Demand for health care is inelastic ranging from -0.19 to 0.6. The next two stages of empirical work use national household level data from India as a country case study. Price elasticities for outpatient care range from -0.17 to 0.43 and for inpatient care range from -0.13 to 0.03. Overall, the statistically significant price elasticity results are intuitive with a negative sign but are inelastic and at the lower end of the range found in the literature. The main determinants of health seeking behaviour are similar across different health settings studied in this thesis. These include having insurance and high household expenditure which implies that the poor will experience access problems. Other drivers include health status, gender, marital status, geographical location, education, employment and regulation. This thesis contributes to the evidence base because current research is limited and has typically drawn from smaller datasets. With a particular focus on medicines, the empirical findings offer policy implications in settings where pharmaceutical policies are not well developed. A broader approach to pharmaceutical policy making is necessary that considers reform measures on the demand and supply side from a health systems perspective.
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Baiete-Coker, Olivia R. "Determinants and consequences of teenage pregnancy : a case study for linking education and motherhood in Sierra Leone." Thesis, Cardiff University, 2004. http://orca.cf.ac.uk/55375/.

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In Sub-Saharan Africa, 15-19 year-olds account for a large segment for the growing population. The region has the world's highest rates of early child-bearing, with more than 50 percent giving birth before the age of 20. Adolescents who become pregnant must drop out of school. Health problems, lack of education and the responsibilities of parenthood combine to further restrict their life options. Sierra, Leone, being a Sub-Saharan country does not only perpetuate the same problems, but the situation is exacerbated by her adverse economy, political instability, endemic corruption, inequalities to access resources and the generally very low literacy rates to which females contribute the most. In this thesis, the author's argument is that despite the government's intention to improve female education in particular, administrative inequalities and financial constraints experienced all over the country will prove inhibitive, as girls will continue to be excluded from enrolment ratios as well as drop out from the school system. A field study was undertaken to investigate whether teenagers who drop out of the system because of pregnancy or related issues would welcome the continuation of formal education to achieve their desired goals. Questionnaires for In-school and Out-of-school Respondents were used to investigate perceptions and actualities. Problems encountered included limitations to the field study caused by the war which was current. Lack of proper and concise data in the country constituted a great obstacle to the researcher's work progress. The findings revealed that researches into education for young women who drop out of school needs to be given more attention by the government and academics, for the development of a structured approach which would be integrated into the education system. Education is central to social progress and national developmental and unless education is provided in its entirety, the country's development will continue to stagnate
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Arinsoy, Memis Deniz. "The Determinants Of Original Sin." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12615079/index.pdf.

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Original sin in economy literature is defined as the inability of countries to borrow in domestic currency from abroad (even from local markets with long maturities and fixed-rate). There are two dimensions of the problem, international and domestic. In this thesis, some of theories on determinants of international original sin phenomenon are investigated. The results suggest that absolute size of the economy is a significant determinant of the international original sin. Financial and economic development is also found to be necessary in order to redeem from the original sin problem. Existence of strong policies and institutions, monetary credibility, and flexible exchange rate regime are found as other significant factors in terms of explaining the phenomenon. Countries that faces credit market imperfections and poor contract enforcement more prone to original sin problem.
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7

Quested, Eleanor. "Social-psychological determinants of well- and ill-being among vocational dancers : a self-determination theory approach." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/838/.

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Vocational dancers are anecdotally regarded as a group ‘at risk’ of compromised health. Yet little is known of the antecedents of variability in positive and negative indicators of dancers’ welfare. Grounded in the basic needs theory (Deci and Ryan, 2000), a mini-theory of the self-determination framework (Deci & Ryan, 1985, 2000) this thesis examined the social-psychological predictors of indices of well- and ill-being among vocational dancers. In study one, the inter-relationships between dancers’ perceptions of the social environment, basic psychological need satisfaction (BPNS) and reported affective states and exhaustion were explored via structural equation modeling. In study two, changes in autonomy support and BPNS were modeled as predictors of changes in dancers’ burnout during the academic year. Multilevel modeling techniques were employed to examine a) perceptions of autonomy support and BPNS as predictors of dancers’ daily affective states in learning and performance contexts (study three); and b) whether BPNS was relevant to dancers’ cognitive appraisals and hormonal and emotional responses in ‘real life’ performance settings (study four). Overall, this thesis partially supports the tenets of basic needs theory. Findings point to the importance of need supportive environments if elite performers are to experience sustained and optimal physical and psychological health.
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Demirbas, Nesrin. "Determinants Of Profitability In Turkish Banking System." Master's thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/2/12611015/index.pdf.

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This thesis analyses the effect of sectoral and macroeconomic variables on the profitability of the Turkish commercial banks over the period 2005-2009:3 by using multiple regressions. In this study, profitability of Turkish banking system in the mentioned period is discussed and questions such as why some commercial banks are more profitable than others and to what extent discrepancies in banks&rsquo
profitability are due to variation in endogenous factors under the control of bank management and to what extent external factors impact the profitability performance of these banks are sought to answer. Firstly, the empirical results revealed that sectoral characteristics explain a substantial part of the within country variation in bank interest margins and net profitability. High profitability tends to be associated with banks that hold a relatively high amount of equity capital, and with large non interest income. Other important internal determinants of banks&rsquo
profitability are non-interest expenses and fixed assets which have negative and significant impact. Also, equity capital is the internal determinant of net interest margin. Secondly, it is found that inflation is the macroeconomic determinant of net interest margin and profitability.
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Kubo, Katsuyuki. "The determinants of executive compensation and its effect on company performance in Japan and the UK." Thesis, London School of Economics and Political Science (University of London), 2000. http://etheses.lse.ac.uk/47/.

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The purpose of this thesis is to analyse directors' incentives in large companies in Japan and the UK, with particular emphasis on the relationship between corporate governance and executive compensation. This thesis seeks to contrast the effect of corporate governance on the determinants of executive pay, by comparing the UK and Japan. Firstly, this research estimates the determinants of executive compensation in Japan. We find a positive relationship between an employee's wage and a director's salary, which is consistent with our hypothesis that both directors and employees are paid in similar ways. In contrast, this research can not find any relationship between shareholders' return and directors' pay in Japan, suggesting that directors have little incentive to pursue shareholders' interest. In contrast, this research finds that top pay in the UK is positively correlated with most company performance variables, including profit, stock market capitalisation and sales, which is consistent with our hypothesis that shareholders in large UK companies have relatively strong powers to control top managers and their compensation through remuneration committees. This research also analyses the effects of company's pay policy on corporate performance. Our analysis on data from the UK shows that there is a positive relationship between `company's pay policy' and firm performance. The company with an annual bonus scheme is more likely to improve company profit and earnings per share, for example. In contrast, there is no relationship between pay-performance sensitivity and firm performance in Japan, showing that the performance-pay sensitivity does not affect company performance in Japan's large companies, or the directors in those companies are not motivated by the change in performance-pay sensitivity.
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Tacharoen, Kitjawat. "Essays on effects of skill mix on productivity and determinants of foreign ownership in developing countries." Thesis, London School of Economics and Political Science (University of London), 2012. http://etheses.lse.ac.uk/563/.

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The first chapter is titled "Productivity As If Space Mattered: An Application to Factor Markets Across China”. Optimal production decisions depend on local market characteristics. This chapter develops a model to explain firm labour demand and firm density across regions. Firms vary in their technology to combine imperfectly substitutable worker types, and locate across regions with distinct distributions of workers and wages. Firm technologies which best match regional labour markets explain both productivity differences and firm density. Estimating structural model parameters is simple and relies on a two stage OLS procedure. The first stage estimates local market conditions using firm employment and regional data, while the second incorporates regional costs into production function estimation. The method is applied to Chinese manufacturing, population census and geographic data to estimate local market costs and production technologies. In line with the model, we find that labour markets which provide cost advantages explain substantial differences in firm productivity. Furthermore, regions which have lower optimal hiring costs attract more firms per capita. This is a joint work with Wenya Cheng and Dr John Morrow. The second chapter is called “Foreign Ownership Share and Property Rights: Evidence from Thai Manufacturing Firms”. Existing work based on property-rights theories treat ownership as binary and the degree of integration as exogenous. This chapter proposes a property-rights model where the degree of integration is endogenised and treated as a continuous variable. The model makes two predictions for firm behaviour under vertical integration. Firstly, foreign ownership shares should increase with the significance of foreign investors’ investment. Secondly, the effect of investors’ investment on ownership increases with the elasticity of substitution across product varieties. Both predictions find considerable support in firm-level data from Thailand. The third chapter, “Product Quality and Intra-firm Trade”, presents a partial equilibrium model with product quality differentiation where heterogeneous firms choose whether to vertically integrate their foreign suppliers or outsource input production. Quality is non-verifiable by third parties which causes the well-known hold-up problem. The severity of the problem increases with product quality. The model yields closed form expression for the productivity threshold that assigns firms into different ownership structures. The impact of quality related parameters on the threshold is analysed in detail.
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Kalayci, Elif. "Analyzing The Determinants Of R&amp." Phd thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614824/index.pdf.

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This dissertation consists of three papers revolving around economics of R&
D. The first paper analyzes the determinants of R&
D expenditures with specific focus on foreign ownership and spillovers
the second paper studies the impact of R&
D on productivity and the third paper analyzes whether conducting R&
D enables Turkish manufacturing firms to catch up with sector leaders as far as their productivity levels are concerned. The first contribution of the thesis is the use of newly available data from Turkish Institute of Statistics (Turkstat). Two different surveys are matched at the firm level for the years 2003-2007. The second contribution is the employment of a new methodology: Heckman two-stage procedure with instrumental variables for panel data. The third contribution is collection of qualitative data via interviews with R&
D performing firms. Foreign ownership has no statistically significant effect on R&
D intensity. Foreign knowledge spillovers exert a negative effect on R&
D, but in time their effect becomes positive. R&
D subsidies and skill affect R&
D intensity positively while size influences it negatively. The effect of R&
D and skill on productivity is positive and significant. The effect of R&
D on technical efficiency is negative but knowledge spillovers exert a positive effect on technical efficiency.
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Kilinc, Muge. "Institutional Environment And Place Attachment As Determinants Of Elders." Master's thesis, METU, 2006. http://etd.lib.metu.edu.tr/upload/12607070/index.pdf.

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The main purpose of the present study was to investigate the relationship among three important factors of the life of elderly who accommodates in an institution
institutional environment, older individuals&rsquo
attachment to place, and theirs life satisfaction. This research aimed to examine how different aspects of institutional environment determine the level of elders&rsquo
place attachment, and respectively to examine the significance of the place attachment in determining degree of older individuals&rsquo
satisfaction with their life. Institutional environment was assessed under three headlines
design, social and institutional aspects. It was also aimed to analyze the way those three aspects are interacted with each other to conclude with place attachment. The sample consisted of 120 older individuals who were from two different institutions
Seyranbaglari Rest Home and Year of 75 Resting and Caring Home of Retired Organization. The data were gathered via applying the following measures
measures of design aspect, social aspect and institutional aspect
place attachment scale, life satisfaction scale and demographic information form. A set of exploratory and confirmatory factor analyses were conducted on the data, to determine whether the items are reliable indicators of latent variables. In this study, structural equation modeling technique was used to analyze the data by using LISREL. Investigating structural relationships among same variables in the light of the related literature, two different models were specified. The results of the study indicate that, the hypotheses of the first model, saying that
there is relationship between environmental variables of an institution and the life satisfaction of the elderly, and this relation is mediated by the place attachment, were supported except for the one assuming the direct relationship between design aspect and place attachment. The second model specifies the design aspect as the predictor of the social and institutional aspects of the institutional environment. The rest of the model specifies the same structural relationships with the first model. The second model was supported completely, and was confirmed all of the relationships specified by it. In the light of the related literature, the findings of the study were discussed. Additionally, limitations of the study and suggestions for further research were investigated.
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13

Page, Nicholas. "Investigating trends and determinants of violence-related injury in England and Wales." Thesis, Cardiff University, 2015. http://orca.cf.ac.uk/75581/.

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Interpersonal violence is a public health concern in England and Wales. Nationally, over half of all victims of interpersonal violence sustain physical injuries, whilst approximately one-fifth suffer injuries serious enough to require medical treatment. Interpersonal violence therefore places a considerable burden on criminal justice and health service resources. Accurate and reliable data on the extent and correlates of violence at both national and local level are required in order to inform prevention strategies. Despite this, police and crime survey measures of violence have reported contradictory national trends, whilst few studies in England and Wales have examined either correlates of violence-related injury or the mechanisms explaining how such correlates increase risk of sustaining violence-related injury. This thesis presents findings from three studies which aimed to remedy these deficiencies. Firstly, Emergency Department (ED) attendance data were collected from 100 EDs across England and Wales and time series statistical methods employed to detect both national and local trends. Secondly, regional price indices for alcohol were calculated and associations with regional rates of violence-related injury and socioeconomic measures examined. Thirdly, potential mechanisms linking deprivation with increased risk of violence-related injury among adolescents and how these differed according to gender were examined qualitatively. Findings revealed violence-related injury decreased nationally by 6.4% between January 2005 and December 2012. Rates of violence-related injury were shown to be highest among men, 18-30 year olds and those living in the North West of England. Modelling revealed a significant negative association between violence-related injury and the real price of on-trade and off-trade alcohol; in so that a 10% increase in real alcohol price would reduce violence-related ED attendances in England and Wales by over 60,000 per year. Modelling also revealed that poverty and income inequality had the largest impact on rates of violence-related injury. At micro level, adolescent females were shown to be particularly sensitive to the effects of deprivation; poor alcohol regulation by parents and a lack of structured and appealing leisure activities may potentially increase risk of violence-related injury among this cohort. This thesis has shown ED data to be an invaluable tool for investigating trends and determinants of violence-related injury in England and Wales by clarifying national and local trends and identifying risk factors at both macro and micro level. Implications for violence prevention policies that can be drawn from these findings include targeting regions where violence is higher, raising the price of alcohol above inflation, and improving alcohol regulation and leisure opportunities among deprived adolescent females.
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Ballesteros, Moyano Andrés Enrique. "Military conversion in post-conflict countries : determinants, impact, and a case study on policy implications for Colombia." Thesis, University of Essex, 2018. http://repository.essex.ac.uk/23471/.

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This dissertation examines the determinants and the impact of military conversion on conflict recurrence in post-conflict countries. The dissertation also aims to identify some of the main elements needed to design a public policy addressing conversion processes. Military conversion is the process of transferring military resources to civilian activities. This process could appear after the end of an internal war. Based on existing theoretical and empirical studies, I develop a new empirical framework that allows me to identify that democratic regimes could lead to the onset of a military conversion process, while the US military aid variable could reduce the likelihood of starting a conversion process. Likewise, I test the effect of military conversion on the risk of conflict recurrence. The empirical evidence shows that the reduction of the military expenditure could prompt the probability of conflict recurrence. Additionally, the Colombian case study complements the findings on conversion determinants in a post-conflict society, specifically how the persistence of defence and security threats and economic growth affect the onset of military conversion process. Besides those findings, the Colombian case study provides evidence about the reallocation of less-used military resources to new or existing military roles. The use of less-used military resources for fulfilling any military role could reverse conversion processes in the short term. Additionally, I identify the future and feasible conversion alternatives in Colombia according to the dual use of some military resources (e.g., military bases).
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15

Karakuzu, Miray. "Determinants Of Innovation Behaviour: Analysis Of 2004-2006 Technological Innovation Survey Of Turkey." Master's thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/2/12611897/index.pdf.

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Main purpose of this thesis is to analyse the main determinants affecting innovation behaviour by utilizing the results of Technological Innovation Survey of Turkey for the periods 2004-2006 combined with the results of Annual Business Statistics Surveys conducted for the year 2003. The total number of the observations of the matched data of the two Surveys is 947. Main underlying reason for the time lag introduced between the two surveys is to be able to relate firm and sector characteristics to the innovation behaviour in following years. Logit model is established with three main dependent variables as firms doing product innovation, process innovation and either one of them. According to result of the analysis, four main areas are found to be promoting the innovation behaviour in firms. Firstly, as the firm size increases, the probability of engaging in innovation is found to be affected positively. Secondly, firms having foreign share also has more tendency for innovation. This result is surprising and disproof the initial assumption related with foreign share, since foreign investment is found to be a hindering factor in some previous studies in developing countries. Thirdly having intellectual property rights is positively related with innovation behaviour. Last positively affecting factor is engaging in R&
D, which is presumable. Three factors are found to be insignificant as Export Status, Import Penetration and Tariff Rate. The relationship between foreign trade and innovation behaviour could not be justified which is mainly due to lack of data reliability.
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Arikan, Gizem. "Prevalence Of Traumatic Events And Determinants Of Posttraumatic Growth In University Students." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608518/index.pdf.

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This study aims to examine the prevalence of traumatic events among university students and to evaluate the predictive values of socio-demographic variables, trauma characteristics, attachment styles and coping styles in posttraumatic growth. 321 students from the Middle East Technical University and Hacettepe University participated in the study. A trauma checklist, Posttraumatic Growth Inventory, Relationship Scales Questionnaire, Attachment Style Questionnaire and Ways of Coping Inventory were administered. The results showed that living a disaster, death of a family member, living a serious accident or a serious health problem, a suicidal attempt or the suicide of a significant other or a friend and losing a significant other in an accident or in an act of violence are the traumas which were reported by the participants. In the regression analysis, gender, felt horror and helplessness during the traumatic event, optimistic coping style and fatalistic coping style are found to be significant predictors of posttraumatic growth. The results are discussed within the existing literature findings. The clinical implications are offered.
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17

Kaya, Bahce Secil Aysed. "Determinants Of Current Account Deficits In Industrialized And Developing Coiuntries: An Empirical Investigation." Phd thesis, METU, 2005. http://etd.lib.metu.edu.tr/upload/2/12606407/index.pdf.

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This study aims to analyze the determinants of the current account deficits for a broad samples of industrial and developing countries for the period 1984-2001. Using a dynamic panel data estimation procedure, we try to unfold the impact of several macro economic and institutional variables on current account deficits. In this context, we also examine the validity of Feldstein Horioka puzzle and its relevance to the current account imbalances. Results show that better governance, a more sophisticated financial system, relatively larger country size and deterioration in the terms of trade are associated with higher current account deficits. On the other hand, exchange rate regime flexibility, openness to foreign trade and depreciation of the real exchange rate lead to smaller current account deficits. We also find that the saving investment relationship is still considerably high both in the short run and in the long run.
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18

Sogut, Erzen. "The Determinants Of Financial Development And Private Sector Credits: Evidence From Panel Data." Master's thesis, METU, 2008. http://etd.lib.metu.edu.tr/upload/12610098/index.pdf.

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This study investigates the determinants of financial development and private sector credits for a panel of 85 developing and industrial countries using annual data from 1980 to 2006. The results from the panel cross-sectional fixed effects procedure suggest that an increase in the public sector credits and central government debt leads to a decrease in private sector credits in low income and lower middle income counties. For this group of countries, public sector credits, albeit leading to a financial crowding out, are found to be enhancing financial development. For the upper middle income and high income countries, private sector credits are found to increase with public sector credits and financial development and decrease with central government debt. Financial development is affected adversely from inflation and positively from real GDP and public sector credits in high income countries. In upper middle income countries both real GDP and credits to public sector affect financial development positively. In low income countries, on the other hand, public sector credits and inflation are correlated positively with financial development.
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19

Ersoy, Mahmut Burak. "Potential Effects Of Eu Membership On Turkish Foreign Direct Investment Inflows: Implications Of Experiences Of Ireland, Spain And Poland." Master's thesis, METU, 2006. http://etd.lib.metu.edu.tr/upload/12607259/index.pdf.

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This thesis aims to analyse the implications of European Union (EU) membership on Foreign Direct Investment (FDI) inflows to Turkey by applying a comparative methodology. The effects of EU accession on FDI inflows to three present member states, Ireland, Spain and Poland, is investigated in order to draw conclusions for Turkish case. The attractiveness of each country in terms of locational determinants of FDI are evaluated. Application of our findings in Ireland, Spain and Poland on Turkish case signifies implications of these determinants on attractiveness of Turkey in terms of FDI inflows. The results of the comparative analysis indicated that &ldquo
distance&rdquo
and &ldquo
market size&rdquo
are going to be essential determinants together with the other four determinants, namely &ldquo
infrastructure and human resources&rdquo
, &ldquo
macroeconomic stability&rdquo
, &ldquo
openness and business environment&rdquo
and &ldquo
incentive schemes&rdquo
, which will have positive consequences on FDI inflows on the condition that appropriate policies are implemented. EU membership is found to have positive implications on FDI inflows by indirectly affecting the other determinants. In general, it is concluded that sustainability of FDI inflows in the long-term is again related to the improvements in the other determinants of FDI rather than EU membership.
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20

Gencay, Mehmet. "The Determinants Of International Competitiveness: The Case Of Turkish Manufacturing Sector." Master's thesis, Ankara : METU, 2003. http://etd.lib.metu.edu.tr/upload/750893/index.pdf.

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21

Adiguzel, Ozge. "Institutional And Attitudinal Determinants Of Women&#039." Master's thesis, METU, 2004. http://etd.lib.metu.edu.tr/upload/12605561/index.pdf.

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This thesis analyses the process of women&rsquo
s legislative recruitment in Turkey by focusing on the interaction among the certain features of the Turkish political system including the attitudes of the party elite toward the enhancement of women&rsquo
s political representation. It has been demonstrated in earlier studies that one of the reasons behind women&rsquo
s low level of parliamentary representation in Turkey is the fact that the selectors in the political parties fail to support women candidates adequately in the elections. Related to that, women&rsquo
s legislative recruitment is also likely to be impeded by the unsupportive nature of the main dynamics of political system such as political culture, party system and the v electoral system. Considering the fact that these institutional and attitudinal factors are highly inter-related with each other, the insufficient number of women candidates nominated by the major social democratic party, the Republican People&rsquo
s Party in the 1990s, including the latest national elections on November 3rd, 2002 calls for an analysis of not only the attitudes of the RPP selectors toward positive discrimination mechanisms such as the quotas for women but also of the relevant party institutional factors rooted in the Turkish political system. The study contends that the RPP&rsquo
s women-friendly party culture and selectors&rsquo
positive perspectives towards women&rsquo
s political integration are not sufficient factors for the promotion of women&rsquo
s legislative recruitment within the party. The weakness of the intra-party democracy in the RPP which is particularly the result of the oligarchic structure and the problems with institutionalization significantly impede women&rsquo
s legislative recruitment within the party. The study has found that the low level of women&rsquo
s legislative recruitment in the RPP is a consequence of the interaction between the institutional and attitudinal factors within the RPP which perpetuates patriarchal elite oligarchy in the nomination process. The documented gap between the RPP&rsquo
s party rhetoric and practice in this study is found as the reflection of the party&rsquo
s problems in internalizing social democratic values.
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22

Ozturk, Funda. "Determinants Of Organizational Citizenship Behavior Among Knowledge Workers: The Role Of Job Charcteristics, Job Satisfaction, And Organizational Commitment." Thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12612296/index.pdf.

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Organizational citizenship behavior (OCB) has been an important and growing area of research for past two decades. Numerous empirical research have identified consequences and antecedents of this extra
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23

Salik, Nuri. "Syrian Foreign Policy From Independence To The Baath Party&#039." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614362/index.pdf.

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In this thesis, pre-Baath period of Syrian foreign policy between 1946 and 1963 is analyzed. The main objective of this thesis is to examine the main characteristics of the Syrian foreign policy. This thesis argues that foreign policy perception of Syrian politicians regardless of their class, ideology and political orientations depended on historically rooted pragmatism in which interest calculations, shifting alliances and external patronage had special importance. In order to understand pragmatism in Syrian foreign policy, determinants of Syrian foreign policy will be examined by looking at three interacting environments: the domestic, regional and international. It will be showed that Syrian foreign policy was shaped by these interlinked environments and pragmatic responses of Syrian policymakers to opportunities and challenges coming from these environments. Syrian politics from 1946 to 1963 can be marked by excessive political instability in the form of factionalism, successive coup d&rsquo
é
tats and counter-coups. This thesis also examines the relationship between coups and foreign policy and whether coups affected Syrian foreign policy or not.
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24

Alves, Ana Margarida Matias da Silva. "Behaviour of output and determinants during pure sovereign debt crises." Master's thesis, 2021. http://hdl.handle.net/10071/24247.

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The current dissertation has the purpose to determine the macroeconomic determinants during pure sovereign debt crises and analyse their association with the behaviour of output, in the 1970-2017 period. Three different methods to measure economic growth were constructed, based on output variation and on detrend-output, with the Hodrick-Prescott and the Baxter-King filters. In 90 episodes, occurred in 54 countries, our findings revealed that: in 56% of total crises, there was an acceleration (expansionary crises), and in 44% there was a deceleration (contractionary crises) of the economic growth; expansionary crises prevailed in low- as well in middle-high-income countries; the 1980s were the decade with most severe crises. Countries with higher short-term debt, as a percentage of reserves, terms of trade, public debt and overvaluation of the real effective exchange rate, were the most susceptible to a slowdown in growth. A complementary study was implemented with the purpose of understanding the behaviour of the significant determinants in periods with no occurrence of crises. It was possible to conclude that external debt-to-GDP ratio and short-term debt-to-reserves, lead to a drop in growth in crisis periods, as well as in periods with no crisis’ episodes, with the impact increasing considerably in times of crisis. As robustness examination, the study was re-estimated with a different criterion of defining pure sovereign debt crisis, and alternative dummies were included in the regression, namely decades and income-level dummies. Results are robust for all estimations.
A presente dissertação tem por objetivo definir os determinantes macroeconómicos das crises puras de dívida soberana e estudar a sua ligação com o comportamento do produto, no período de 1970-2017. Foram construídas três medidas diferentes para calcular o crescimento económico, baseadas na variação do PIB, e no produto cíclico, calculado com os filtros "Hodrick-Prescott e Baxter-King". Em 90 episódios, ocorridos em 54 países, os nossos resultados revelaram que: em 56% das crises, existiu uma aceleração (crises expansionistas), e em 44%, uma desaceleração (crises contracionistas), do crescimento económico; as crises expansionistas prevaleceram tanto em países de baixo rendimento, como de médio-alto rendimento; a década de 80 foi a que vivenciou crises mais severas. Os países com maiores valores de dívida de curto-prazo, em percentagem das reservas, termos de troca, dívida pública e sobrevalorização da taxa de câmbio efetiva real, foram os mais suscetíveis a uma desaceleração do crescimento económico. Foi realizado um estudo complementar com o intuito de compreender o comportamento dos determinantes em períodos sem ocorrência de crises. Foi possível concluir que a dívida externa, em percentagem do PIB, e a dívida de curto-prazo, em percentagem das reservas, levaram a uma diminuição do crescimento tanto em períodos de crise, como em períodos onde não se verificaram episódios de crises puras, sendo que o impacto aumentou consideravelmente em períodos de crise. O estudo foi re-estimado com um critério diferente de definição de crise pura de dívida soberana, e foram incluídas variáveis "dummy" alternativas relativas ao nível de rendimentos dos países e às décadas do período. Os resultados são robustos em todas as estimações.
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25

Vieira, João Pedro Bernardo. "Book-tax differences e os seus determinantes: estudo de empresas privadas portuguesas." Master's thesis, 2020. http://hdl.handle.net/10071/22162.

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As Book-Tax Differences (BTD) traduzem-se nas diferenças existentes entre o resultado contabilístico e o resultado fiscal das empresas. Tais diferenças, acontecem devido às discrepâncias dos normativos e regras, de ambas as temáticas, acabando por haver um tratamento diferenciado dos itens, consoante o regime contabilístico ou fiscal. O objetivo principal do presente estudo, pretende identificar e explicitar os principais determinantes que influenciam as BTD. Quanto ao objetivo específico, pretende-se compreender a relação existente entre estes, nas empresas privadas portuguesas, não cotadas, entre 2014 e 2018. Segundo a Literatura definiu-se sete Hipóteses de Investigação, que correspondem aos sete determinantes a analisar. A amostra, composta por empresas privadas portuguesas, não cotadas, entre o período de 2014 e 2018, foi recolhida da base de dados Bureau Van Dijk’s Amadeus. Obteve-se uma amostra final de 50 227 empresas. Após realizados os Testes de Regressão Linear Múltipla, foi possível concluir que as BTD apresentam uma relação positiva com as variáveis Nível de Endividamento e AuditadaBIG4. Contrariamente às variáveis Rendimento, Crescimento das Vendas, Crescimento de Investimento em Ativos, Tamanho da Empresa, Auditada e Taxa Efetiva de Imposto que apresentam uma relação negativa com a variável BTD. Assim como, a variável Liquidez não apresenta relação com a variável BTD. Aferiu-se ainda uma análise com valores absolutos, e outra consoante o nível de rentabilidade, onde foi evidenciado a diferença tanto ao nível de intensidade e de sinais apresentado pelos dois modelos, nos coeficientes das variáveis em questão.
The Book-Tax Differences (BTD) are the existing differences between the accounting results and the tax result of the companies. Such differences happen due to the discrepancies in the regulations and rules, of both themes, resulting in a different treatment of the items, depending on the accounting or tax regime. Through the main goal of the present study, it is intended to identify and explain the main determinants that influence the BTD. Regarding the specific goal, it is intended to understand, the relationship between them, on the Portuguese private companies, unlisted, between 2014 and 2018. Based on the Literature Review, it was defined seven Research Questions, which represent the determinants to analyze. The Sample, composed by Private Portuguese Companies, unlisted, between 2014 and 2018, was collected from the Data Base, Bureau Van Dijk’s Amadeus. It was obtaining a final sample of 50 227 companies. After conducted the Multiple Linear Regression Tests, it was possible to conclude that the BTD have a positive relation with the variables Nível de Endividamento e AuditadaBIG4. Contrary to the variables Rendimento, Crescimento das Vendas, Crescimento de Investimento em Ativos, Tamanho da Empresa, Auditada e Taxa Efetiva de Imposto, that have a negative relation with the variable BTD. As well as Liquidez, that do not have any relation with the variable BTD. It was still measured an analysis with absolute values, and another depending on the level of income, where the difference was evident both in terms of intensity and signals, presented by the two models, in the coefficients of the variables.
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26

Pereira, Carlos Manuel dos Reis Alves. "Fatores determinantes nas parcerias público-privadas: a aplicação prática em investimentos de âmbito municipal." Doctoral thesis, 2014. http://hdl.handle.net/10071/8673.

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A pesquisa analisa a realidade das Parcerias Público Privadas (PPP) realizadas no âmbito dos municípios portugueses, procedendo à identificação e caracterização dos fatores determinantes da opção por essa modalidade de contratação, desenvolvida ao abrigo das teorias de agência, de gestão do risco e, ainda, das boas práticas referidas com mais frequência como indicadores de criação de valor em PPP. A análise compreende três níveis distintos de observação: primeiro identifica, analisando 135 dos 308 municípios portugueses, quais os fatores determinantes que conduzem à opção por PPP; em seguida, observa a relação entre os fatores de seleção de propostas nos concursos de PPP levados a efeito em Portugal e os fatores geradores de Value for Money (VfM), em 21 contratos realizados por iniciativa do Estado e em 19 por municípios, entre 1995 e 2010; finalmente, verifica, através da análise de quatro estudos de caso, em que medida os contratos de PPP concretizados por municípios portugueses respeitam as boas práticas sugeridas pela literatura internacional. Os resultados obtidos através de modelos econométricos que relacionam três dimensões de fatores determinantes da opção pela realização de PPP revelam haver um significativo poder de estimação das variáveis: “Residentes por Município”; “Juros sobre Receita”; e “Experiência do Presidente”. O estudo confirma, ainda, que os critérios de adjudicação para a seleção de propostas nos concursos de PPP promovidos pelo Estado são, na generalidade, distintos dos utilizados nos concursos promovidos pelos municípios portugueses e que, de um modo geral, estes critérios não refletem aspetos essenciais da criação de VfM, como a transferência de risco, as competências de gestão, a eficiência e a eficácia.
The study analyzes the practice of public-private partnerships (PPP) followed by Portuguese communities, by identifying and characterizing those decisive factors for this kind of contractual agreement, which have been elaborated in accordance with agency theories, risk management and the good practices usually considered to be PPP added value indicators. The study comprises three different examination levels: first, analyzing 135 of the 308 Portuguese communities serves to identify those factors, which were responsible for the decision for PPP. Next, the correlation between selection criteria for the PPP tendering procedures practiced in Portugal and factors that provide for ideal utilization of resources is evaluated. This is achieved by examining 21 contracts, executed between 1995 and 2010 through state initiative in 19 communities. Finally, four case studies serve to analyze the extent to which the PPP contracts concluded by Portuguese communities incorporate good practices defined by international references. The findings derived from the econometrical models, which combine three dimensions of factors decisive for deciding for public-private partnerships, demonstrate the variables “citizens per community”, “interest rate on income” and “experience of chairman” to be significant estimation criteria. Furthermore, the study proves that the awarding criteria in the selection of state PPP tendering generally differ from those found with the Portuguese communities’ tendering, and that these criteria do usually not reflect basic aspects such as risk transfer, administrative authority, economic viability and effectiveness when it comes to establishing the base for ideal utilization of resources.
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27

Reis, Gabriela Garcês. "Macroeconomic factors' impact on the capital structure of Portuguese non-financial firms." Master's thesis, 2019. http://hdl.handle.net/10071/19150.

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The present Dissertation mainly addresses the impact of macroeconomic factors on the Portuguese non-financial firms’ capital structure. More specifically, this empirical Dissertation’s objective is to understand and establish a link between the stylised facts on capital structure and the level of borrowed funding, namely through the critical analysis of four leverage ratios, of the Portuguese corporate sector. The present study was developed using firm and macroeconomic data for the period of 2008 to 2017. The Dissertation’s main findings suggest that the firms’ profitability, cost of Portuguese government bonds and cost of new loans operations present mainly an inverse relationship with the firms’ leverage. Contrary to our expectations, the average rate on which individual firms are taxed on their earned income presents a weak negative impact on the firms’ leverage ratios. Firms’ external financing, according to our results, is positively influenced by the increase on the general price level of goods and services. The increase on the economy growing rate has a negative impact on the firms’ short-term debt-to-assets ratio but a positive one with the long-term debt-to-assets ratio. Moreover, the model predicts that an increase on the Portuguese government debt has a positive effect on the amount of the firms’ total liabilities and long-term debt. However, the increase in government debt causes a small reduction on the amount of firms’ short-term debt. All our results were found to be strongly statistically significant.
A presente Dissertação aborda principalmente o impacto dos fatores macroeconomicos na estrutura de capital das empresas não financeiras portuguesas. Mais especificamente, o objetivo empírico desta Dissertação é compreender e estabelecer uma ligação entre os factos estilizados sobre a estrutura de capital e o nível de financiamento externo, nomeadamente através da análise crítica de quatro rácios de alavancagem, do setor empresarial português. O presente estudo foi desenvolvido com dados empresariais e macroeconómicos obtidos para o período de 2008 a 2017. As principais conclusões desta Dissertação sugerem que a rentabilidade das empresas, o custo dos títulos de dívida pública e custo das novas operações de empréstimo apresentam maioritariamente uma relação negativa com os níveis de alavancagem das empresas não financeiras portuguesas. Ao contrário das expectativas, a taxa de imposto média sobre o rendimento operacional das empresas apresenta um impacto negativo ténue nos rácios de alavancagem. O montante de financiamento externo das empresas, de acordo com nossos resultados, é positivamente influenciado pelo aumento no nível geral de preços de bens e serviços. A aumento da taxa de crescimento da economia apresenta uma relação negativa e positiva com o montante de dívida de curto prazo e longo prazo, respetivamente. Ainda, o modelo prevê que o aumento da dívida pública Portuguesa tem um efeito positivo no passivo total das empresas e na dívida de longo prazo. No entanto, o aumento da dívida pública tem um efeito redutor na dívida de curto prazo contraída pelas empresas. Todos os nossos resultados são estatisticamente significativos.
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28

Ribeiro, Mariana Sofia Góis. "Determinantes de elisão fiscal das empresas localizadas em países pertencentes à OCDE: A influência do National Culture Model de Hofstede." Master's thesis, 2018. http://hdl.handle.net/10071/18752.

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Este estudo pretende explorar o impacto que as diferenças culturais poderão ter na prática de atividades de elisão fiscal, existindo alguns estudos já publicados que estudaram a relação entre as diferenças culturais e espetros mais agressivos do planeamento fiscal. O objetivo do estudo é identificar o grupo de variáveis que possui maior impacto quando se determina o nível de elisão fiscal das empresas, localizadas em países pertencentes à Organização para a Cooperação e Desenvolvimento Económico (OCDE), procedendo ainda à introdução de variáveis que caracterizem as diferenças culturais dos países, verificando se diferentes países, e consequentemente diferentes culturas, influenciam o nível de tax avoidance. Existem características que tornam este estudo diferenciador: • A relação que procura estabelecer entre o Modelo de Cultura Nacional de Hofstede e a elisão fiscal; • A introdução de duas dimensões do Modelo que não foram incluídas em nenhum dos estudos que suportam este trabalho. Através dos resultados é possível traçar um perfil das empresas tax avoiders que são as empresas que têm menor dimensão, menor rentabilidade, não auditadas por Big4 e com taxas de imposto nominal inferiores, porém com um nível de alavancagem superior e maior investimento em investigação e desenvolvimento. Os resultados que foram obtidos com a inclusão do Modelo de Cultura Nacional de Hofstede permitem afirmar que valores reduzidos nas dimensões Power Distance Index, Masculinity, Uncertainty Avoidance Index e Long-Term Orientation, bem como valores elevados nas dimensões Individualism e Indulgence versus Restraint estão associados a sociedades cujas empresas pretendem diminuir a sua carga tributária.
The main objective of this study is to explore the impact of international cultural differences on the use of mechanisms related with tax avoidance. There are some studies that try to explore the relationship between cultural differences and aggressive mechanisms of tax planning. The goal of this study is to identify the group of variables that have more importance when it is determined the tax avoidance level of companies located in countries belonging to the Organisation for Economic Co-operation and Development (OECD), and with the introduction of dimensions that recognise the cultural differences, explore if different countries, and so different cultures, have impact on the tax avoidance level. This study has some characteristics which are innovative: • Explores the relationship between National Culture Model, from Hofstede, and tax avoidance; • The introduction of two dimensions of the Model that weren’t included in any of the studies that support this work. From the results it is possible to profile companies that are tax avoiders, which are the smaller, least profitable, non-audited by big4 and with lower statutory tax rates, and at the same time have higher indebtedness level and higher investment in research and development. The results that were derived with the inclusion of the National Culture Model, from Hofstede, allowed to conclude that lower levels in the dimensions of Power Distance Index, Masculinity, Uncertainty Avoidance Index and Long-Term Orientation, as well as higher levels on Individualism and Indulgence versus Restraint are associated with countries which companies wish to reduce its tax burden.
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29

Chula, Rafaela Sofia Casa Velha. "Determinantes das diferenças entre o resultado contabilístico e o fiscal: evidência empírica de empresas privadas portuguesas." Master's thesis, 2018. http://hdl.handle.net/10071/18656.

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As diferenças entre o resultado contabilístico e o resultado fiscal, denominadas Book-Tax Differences (BTD), surgem quando os normativos contabilístico e fiscal aplicam regras diferentes na contabilização do mesmo item. Visto que existem diversos itens que podem originar estas diferenças, o principal objetivo deste estudo consiste em identificar os principais determinantes das BTD. Além disso, pretende-se também analisar qual o impacto nas BTD da reforma do IRC implementada em 2014 e das diversas alterações às taxas de imposto que se verificaram nos anos seguintes. Para realizar o estudo, são analisados os dados retirados da base de dados Bureau van Dijk’s Amadeus relativos a empresas privadas portuguesas entre 2012 e 2016, totalizando 327.050 observações. Os resultados dos modelos empíricos desenvolvidos permitiram concluir que as BTD apresentam uma relação positiva com o crescimento das vendas, accruals, nível de endividamento e taxa efetiva de imposto e uma relação negativa com a rentabilidade, crescimento do investimento em ativos, dimensão da empresa e variação anual das BTD. No que diz respeito ao impacto da reforma do IRC foi possível concluir que a mesma contribuiu para acentuar a relação positiva existente entre a taxa efetiva de imposto e as BTD. Algumas análises realizadas adicionalmente permitiram também encontrar evidências de que o tipo e a dimensão das BTD, bem como a rentabilidade das empresas têm influência na relação estabelecida entre as BTD das empresas e os seus determinantes.
The differences between accounting income and taxable income, called Book-Tax Differences (BTD), arise when accounting and tax regulations apply different rules in accounting the same item. Since there are several items that originate these differences, the main goal of this study is to identify the main determinants of BTD. In addition, it is also intended to analyze the impact on the BTD of the IRC reform implemented in 2014 and the various changes to the tax rates that occurred in subsequent years. To carry out the study, the data taken from the Bureau van Dijk's Amadeus database for Portuguese private companies between 2012 and 2016 is analyzed, totaling 327,050 observations. The results of the empirical models developed made it possible to conclude that BTD have a positive relation with the growth of sales, accruals, indebtedness level and effective tax rate and a negative relation with profitability, growth in asset investment, company size and variation of BTD. Regarding the impact of the IRC reform, it was possible to conclude that it contributed to accentuate the positive relationship between the effective tax rate and the BTD. Further analyses have also provided evidence that the type and the size of the BTD as well as the profitability of the companies influence the relationship established between the companies' BTD and their determinants.
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