This research presents the implementation and evaluation of machine learning models to predict solar irradiance (W/m²). The objective is to provide valuable insights for making informed decisions regarding solar system design and financing. A thorough exploratory data analysis was conducted on the Southern African Universities Radiometric Network (SAURAN) data collected at the University of Pretoria's station to gain insights into the patterns of solar irradiance over the past 10 years. Python's functions and libraries are utilized extensively for conducting exploratory data analysis, model implementation, model testing, forecasting, and data visualization. Random Forest (RF), k-Nearest Neighbors (KNN), Feedforward Neural Network (FFNN), Support Vector Regression (SVR), and extreme Gradient Boosting models (XGBoost) are implemented and evaluated. The KNN model was found to be superior achieving a relative Root Mean Squared Error (RMSE), relative Mean Absolute Error (MAE), and R-Squared (R²) of 5.77%, 4.51% and 0.89 respectively on testing data. The variable importance analysis revealed that temperature (°C) exerted the greatest influence on predicting solar irradiance, accounting for 44% of the predictive power. The KNN model is suitable to inform solar systems design and financing decisions. Directions for future studies are identified and suggestions for areas of exploration are provided to contribute to the advancement of solar irradiance predictions.

Resumo O modelo b-learning, que se baseia no ensino-aprendizagem através da Internet com interações síncronas e assíncronas, é considerado uma alternativa valiosa para manter a continuidade na interação didática, apesar da separação física entre professores e alunos. Neste sentido, esta pesquisa centra-se na implementação de um modelo educacional b-learning na licenciatura em Contabilidade do Centro Universitário Valle de Teotihuacán (CUVT) da UAEM. Especificamente, foi desenhado um estudo de caso para avaliar qualitativamente a capacidade de utilização de ferramentas digitais integradas num modelo de b-learning através de um desenho metodológico de investigação-ação. Neste sentido, os dados foram recolhidos através de observações in loco e da aplicação de inquéritos para determinar a vontade e interesse de alunos e professores na utilização destas plataformas. Concluindo, pode-se indicar que embora existam estudos sobre b-learning em diversos centros educacionais, ele não foi investigado no programa educacional de Contabilidade, razão pela qual se destaca a importância desta pesquisa para explorar e compreender melhor como implementar e aproveitar esse modelo nesse contexto educacional.

Abstract The research focuses on implementing a b-learning educational model in the bachelor’s degree in accounting at the Centro Universitario UAEM Valle de Teotihuacan (CUVT). The revolution in information and communication technologies has transformed higher education, demanding greater innovation in face-to-face, blended and distance education models, to take full advantage of these technologies. The b-learning model, based on teaching-learning through the Internet with synchronous and asynchronous interactions, is considered a valuable alternative to maintain continuity in didactic interaction, despite the physical separation between teachers and students. It is a case study, which qualitatively evaluates the ability to use digital tools integrated in a b-learning model, through an action research methodological design, data will be collected through on-site observations, the application of surveys to determine the willingness and interest of students and teachers for the use of these platforms. Although there are studies on b-learning in several educational centers, it has not been investigated in the Accounting educational program. It highlights the importance of this research to explore and better understand how to implement and take advantage of the b-learning model in this educational context.

Resumen El modelo b-learning, el cual se basa en la enseñanza-aprendizaje a través de Internet con interacciones síncronas y asíncronas, es considerado como una alternativa valiosa para mantener la continuidad en la interacción didáctica, a pesar de la separación física entre docentes y alumnos. En tal sentido, esta investigación se enfoca en la implementación de un modelo educativo b-learning en la licenciatura en Contaduría del Centro Universitario UAEM Valle de Teotihuacán (CUVT). En concreto, se ha diseñado un estudio de caso para evaluar cualitativamente la capacidad de utilizar herramientas digitales integradas en un modelo b-learning mediante un diseño metodológico de investigación acción. En tal sentido, se recopilaron datos a través de observaciones in situ y la aplicación de encuestas para determinar la disposición e interés de los estudiantes y docentes por el uso de estas plataformas. En conclusión, se puede indicar que si bien existen estudios sobre el b-learning en varios centros educativos, no se ha investigado en el programa educativo de Contaduría, por lo cual se destaca la importancia de esta investigación para explorar y comprender mejor cómo implementar y aprovechar dicho modelo en ese contexto educativo.

Resumen Introducción / objetivo: en las organizaciones los conflictos de intereses generan costos de agencia para mitigar el oportunismo de los agentes. La información contable de alta calidad reduce estos conflictos al minimizar la asimetría de la información. Por tanto, este estudio tiene como objetivo investigar la relación entre los costos de agencia y el conservadurismo condicional en empresas brasileñas del sector eléctrico listadas en la B3. Metodología: se utilizaron datos de 21 empresas del sector eléctrico brasileño para el período de 2012 a 2020. Se analizaron 24 atributos asociados con los costos de agencia, y el modelo de conservadurismo condicional de Ball y Shivakumar (2005) se empleó como medida de calidad de la información contable. Los resultados se obtuvieron mediante modelos de regresión de datos en panel. Resultados: según el modelo central de conservadurismo condicional, las empresas tienden a ser optimistas en lugar de conservadoras, anticipando ganancias en lugar de pérdidas. Los resultados, evaluados en cinco dimensiones, revelaron que factores como la composición del consejo, la compensación variable y los acuerdos con accionistas reducen el optimismo, mientras que las auditorías con salvedades, los plazos más largos y la existencia de un comité de auditoría permanente aumentan el optimismo. Por tanto, se identifican atributos que influyen en el optimismo, la neutralidad de la información contable y, en consecuencia, la calidad de los informes financieros. Conclusiones: este estudio beneficia a varios usuarios de la información contable. Los inversores pueden identificar políticas de gobernanza que alineen intereses, los reguladores pueden mejorar la supervisión y los miembros de las organizaciones pueden adoptar políticas que fomenten la alineación de intereses entre los principales y los agentes.

Abstract Introduction / objective: In organisations, conflicts of interest give rise to agency costs aimed at mitigating agent opportunism. High-quality accounting information reduces these conflicts by minimising information asymmetry. Consequently, this study aims to investigate the relationship between agency costs and conditional conservatism in Brazilian electric power industry companies listed on the B3. Methodology: Data from 21 Brazilian electric power industry companies for the period 2012 to 2020 were utilised. Twenty-four attributes associated with agency costs were analysed, and Ball and Shivakumar’s (2005) conditional conservatism model was employed as a measure of accounting information quality. Panel data regression models were used to obtain the results. Results: According to the central conditional conservatism model, companies tend to exhibit optimism rather than conservatism, anticipating gains instead of losses. Results, assessed across five dimensions, revealed that factors such as board composition, variable compensation, and agreements with shareholders reduce optimism, while qualified audits, longer tenures, and the presence of a permanent audit committee increase optimism. Therefore, attributes that influence optimism, accounting information neutrality, and consequently, financial reporting quality, are identified. Conclusions: This study benefits various users of accounting information. Investors can pinpoint governance policies that align interests, regulators can enhance oversight, and organisation members can adopt policies that encourage the alignment of interests between principals and agents.

ABSTRACT Traditional hydrological models have been widely used in hydrologic studies, providing credible representations of reality. This paper introduces a hybrid model that combines the traditional hydrological model Soil Moisture Accounting Procedure (SMAP) with the machine learning algorithm XGBoost. Applied to the Sobradinho watershed in Brazil, the hybrid model aims to produce more precise streamflow forecasts within a three-month horizon. This study employs rainfall forecasts from the North America Multi Model Ensemble (NMME) as inputs of the SMAP to produce streamflow forecasts. The study evaluates NMME forecasts, corrects bias using quantile mapping, and calibrates the SMAP model for the study region from 1984 to 2010 using Particle Swarm Optimization (PSO). Model evaluation covers the period from 2011 to 2022. An XGBoost model predicts SMAP residuals based on the past 12 months, and the hybrid model combines SMAP's streamflow forecast with XGBoost residuals. Notably, the hybrid model outperforms SMAP alone, showing improved correlation and Nash-Sutcliffe index values, especially during periods of lower streamflow. This research highlights the potential of integrating traditional hydrological models with machine learning for more accurate streamflow predictions. studies reality (SMAP Brazil threemonth three month horizon (NMME mapping 198 201 PSO. PSO . (PSO) 2022 1 months SMAPs s Notably alone NashSutcliffe Nash Sutcliffe values predictions 19 20 (PSO 202 2

RESUMO Os modelos hidrológicos tradicionais têm sido amplamente utilizados em estudos hidrológicos, fornecendo representações credíveis da realidade. Este artigo introduz um modelo híbrido que combina o modelo hidrológico tradicional Soil Moisture Accounting Procedure (SMAP) com o algoritmo de aprendizado de máquina XGBoost. Aplicado à bacia de Sobradinho no Brasil, o modelo híbrido tem como objetivo produzir previsões de vazão mais precisas em um horizonte de três meses. Este estudo utiliza previsões de chuvas do North America Multi Model Ensemble (NMME) como entradas do SMAP para produzir previsões de vazão. O estudo avalia as previsões do NMME, corrige viés usando mapeamento de quantis e calibra o modelo SMAP para a região de estudo de 1984 a 2010 usando a Otimização por Enxame de Partículas (PSO). A avaliação do modelo abrange o período de 2011 a 2022. Um modelo XGBoost prevê os resíduos do SMAP com base nos últimos 12 meses, e o modelo híbrido combina a previsão de vazão do SMAP com os resíduos do XGBoost. Notavelmente, o modelo híbrido supera o SMAP sozinho, mostrando melhor correlação e valores do índice Nash-Sutcliffe, especialmente durante períodos de menor vazão. Esta pesquisa destaca o potencial da integração de modelos hidrológicos tradicionais com aprendizado de máquina para previsões de vazão mais precisas. realidade (SMAP Brasil meses NMME (NMME 198 201 PSO. PSO . (PSO) 2022 1 Notavelmente sozinho NashSutcliffe, NashSutcliffe Nash Sutcliffe, Sutcliffe Nash-Sutcliffe 19 20 (PSO 202 2

RESUMEN Introducción: En la actualidad existe la necesidad de un modelo de formación de la competencia profesional gestión de seguridad de las personas enfermas en cuidados intensivos. Objetivo: Diseñar un modelo de formación de competencia profesional gestión de la seguridad de personas enfermas en cuidados intensivos. Métodos: Se realizó una investigación cualitativa-descriptiva en la Filial Ciencias Médicas de Baracoa de la Universidad Ciencias Médicas Guantánamo, Cuba, desde 2016 a 2018. El universo estuvo constituido por 74 docentes de la provincia. Se seleccionó una muestra por el método aleatorio simple de 21 docentes de Enfermería, equivalente al 30 %, se emplearon los métodos holístico-configuracional, modelación, análisis documental para la fundamentación de presupuestos epistemológicos, filosóficos, psicológicos y pedagógicos que lo sustentan. Se aplicó un cuestionario mediante entrevista a directivos y profesores. Luego se procedió a estructurar el modelo. Resultados: El modelo comprende tres dimensiones: cognitivo-afectiva de los cuidados intensivos, orientación cultural profesional y valoración reflexiva en la seguridad de la persona enferma en cuidados intensivos. De ellas se estructuraron las configuraciones, a partir de sus relaciones internas y emergieron las cualidades: cognitiva-intelectual de Enfermería en cuidados intensivos, procedimental-motriz y actitudinal-afectiva. Conclusiones: El modelo se conforma como síntesis dialéctica en la integración funcional del saber, saber hacer y saber ser, que le permiten al estudiante garantizar una atención de calidad a partir de identificar, evaluar, reducir o eliminar el riesgo de que se produzca un evento adverso que afecte a: personas enfermas, familiares, población, profesionales y a la propia institución.

ABSTRACT Introduction: Nowadays, there is a need for a training model aimed at the professional competence management of safety of sick people in intensive care. Objective: To design a training model for the professional competence management of safety of sick people in intensive care. Methods: A qualitative-descriptive research was conducted in the Baracoa municipality’s medical sciences campus of Universidad de Ciencias Médicas de Guantánamo, Cuba, from 2016 to 2018. The universe was made up of 74 professors of the province. Using the simple random method, a sample of 21 Nursing professors was selected, accounting for 30%. The holistic-configurational, modeling and documental analysis methods were used for the substantiation of epistemological, philosophical, psychological and pedagogical assumptions that support it. A questionnaire was applied by means of an interview to academic managers and professors. The model was then structured. Results: The model comprises three dimensions: the cognitive-affective dimension of intensive care, professional cultural orientation, and reflective assessment in the safety of the sick person in intensive care. From these, the configurations were structured, based on their internal relationships; and the qualities emerged: cognitive-intellectual of intensive care nursing, procedural-motor and attitudinal-affective. Conclusions: The model is shaped as a dialectical synthesis in the functional integration of knowledge, know-how and know-how to be (values), which allows the student to ensure quality care upon identifying, assessing, reducing or eliminating the risk of an adverse event affecting sick people, their family members, the population, professionals and the institution itself.

ABSTRACT This study introduces an integrated model for water resources planning and management that accounts for both the quantity and quality of water in watersheds and reservoirs. Therefore, it provides a comprehensive approach for better understanding and assessing water systems. The model facilitates analyses of the spatial and temporal dynamics of hydrological processes, pollutant transport, and the behavior of rivers and reservoirs. The study evaluated pollutant load transport in the Upper Paranapanema Basin by applying the Soil Moisture Accounting Procedure (SMAP) model, Muskingum method, Streeter-Phelps buildup/washoff model, and zero-dimensional (0D) models to estimate inflows to the Jurumirim reservoir. A Python-based public library was developed to model all hydrological processes. The model calibration yielded a NSE, KGE, PBIAS and RMSE result of 0.746, 0.778, 6.5% and 73.3 m 3 s − 1, respectively. Indicating a robust simulation that attests to the versatility and reliability of the proposed approach. The methodology outlined in this research enables comprehensive water quality simulation at basin scale, thereby serving as a tool for understanding water quantity and quality dynamics and support decision-making regarding water resource planning and management. reservoirs Therefore systems processes SMAP (SMAP method StreeterPhelps Streeter Phelps buildupwashoff buildup washoff zerodimensional zero dimensional 0D D (0D reservoir Pythonbased Python based NSE KGE 0746 0 746 0.746 0778 778 0.778 65 6 5 6.5 733 73 73. 1 respectively scale decisionmaking decision making 074 74 0.74 077 77 0.77 6. 7 07 0.7 0.

RESUMO Este estudo apresenta um modelo integrado de planejamento e gestão de recursos hídricos que leva em conta tanto a quantidade quanto a qualidade da água em bacias hidrográficas e reservatórios. Portanto, fornece uma abordagem abrangente para uma melhor compreensão e avaliação dos sistemas hídricos. O modelo facilita análises da dinâmica espacial e temporal dos processos hidrológicos, do transporte de poluentes e do comportamento de rios e reservatórios. O estudo avaliou o transporte de cargas poluentes na Bacia do Alto Paranapanema aplicando o modelo Soil Moisture Accounting Procedure (SMAP), método Muskingum, modelos de acúmulo/lavagem, Streeter-Phelps e de dimensão zero (0D) para estimar afluências no reservatório de Jurumirim. Uma biblioteca pública baseada em Python foi desenvolvida para modelar processos hidrológicos. A calibração do modelo resultou em NSE, KGE, PBIAS e RMSE de 0,746; 0,778; 6,5% e 73,3 m 3 s − 1, respectivamente. Indicando uma simulação robusta que atesta a versatilidade e confiabilidade da abordagem proposta. A metodologia delineada nesta pesquisa permite uma simulação abrangente da qualidade da água à nível de bacia, servindo assim como uma ferramenta para compreender a dinâmica da quantidade e qualidade da água e subsidiar a tomada de decisões relativamente ao planeamento e gestão dos recursos hídricos. reservatórios Portanto hidrológicos SMAP, SMAP , (SMAP) Muskingum acúmulolavagem acúmulo lavagem acúmulo/lavagem StreeterPhelps Streeter Phelps 0D D (0D Jurumirim NSE KGE 0,746 0746 0 746 0,778 0778 778 65 6 5 6,5 733 73 73, 1 respectivamente proposta bacia (SMAP 0,74 074 74 0,77 077 77 6, 7 0,7 07 0,

ORIENTATION: The argument rethinks current managerial practices in higher education. RESEARCH PURPOSE: Satire beckons when normal science cannot reproduce itself or shift to account for different ways of doing things. When reality mimics satire, satire becomes an appropriate methodology. Such literary approaches can reveal what normal science cannot MOTIVATION FOR THE STUDY: To add to critical management studies and the combatting of academentia as an institutional condition. RESEARCH DESIGN, APPROACH AND METHOD: The general methodology derives from both literary and business principles read through critical management studies and cultural studies. Autoethnography is shown here to be useful within accounting and management studies. The Semler and the Kalahari management practices explicitly specify the need to rethink 'operational models'. MAIN FINDINGS: No findings are offered in the conventional sense. Rather, relations are analysed and conclusions result from my own internal dialogue as a central player in the case study. The 'transformation' objectives of governance were disconnected from educational purposes. The resulting dramatic narrative hopefully appeals to readers in terms of their own lived conditions: can readers insert themselves into the narrative in terms of their own experiences? PRACTICAL AND/OR MANAGERIAL IMPLICATIONS: Institutions to be managed as adhocracies. What has been learned after 20 years of transformation and restructuring, if anything? CONTRIBUTION AND/OR VALUE-ADD: An engagement with critical management studies from the perspective of cultural studies identifies some solutions. Like the former, the latter examines issues of power relations, in this case, relations subsisting within administrative systems rather than the more usual framing as being between classes, races, ethnicities and genders.

Resumen El pronóstico de cosecha es un gran desafío en la producción de peras. Estimar el tamaño de los frutos a partir de curvas de crecimiento permite predecir tanto la cantidad como la calidad de la fruta para cosecha. Este trabajo tuvo como objetivo ajustar modelos mixtos no lineales multiniveles (MMNL) basados en la curva logística para describir el crecimiento de peras “William´s” en el Alto Valle de Río Negro y Neuquén, Argentina. Los modelos ajustados incorporaron diferentes índices termoacumulativos que contemplan los efectos de la temperatura en la fisiología del crecimiento de los frutos. De esta manera, se logra no solo describir el crecimiento de los frutos, sino también se pueden observar las variaciones ambientales a lo largo de las temporadas de crecimiento. El estudio se realizó en perales “William´s” durante 16 temporadas. Se seleccionaron e identificaron al azar numerosos árboles y frutos. A cada fruto se le midió su diámetro ecuatorial semanalmente con un calibre digital electrónico. Los datos climáticos se obtuvieron de la estación meteorológica del INTA Alto Valle y los índices termoacumulativos se calcularon a partir de los datos de temperaturas. Los mejores modelos fueron seleccionados según los criterios de información. El MMNL multinivel permitió discernir y cuantificar las fuentes de variabilidad estocástica en diferentes niveles, lo que permitió obtener mejores criterios de información en comparación con los modelos que solo consideraron un único nivel de variabilidad entre los efectos aleatorios. La incorporación de índices termoacumulativos mejoró notablemente la performance de los modelos obtenidos.

Abstract Yield prediction is still a major challenge in pear production. Forecasting fruit growth after modeled curves allows predicting both potential yield and quality. This research aimed to fit multilevel no-linear mixed models (NLMM) based on logistic curves to describe pear growth in the Upper valley of Rio Negro and Neuquén, Argentina. The models incorporated several thermo-accumulative indices accounting for temperature effects on fruit-growth physiology. In this way, they captured normal fruit-growth patterns and environmental variations along the growing season. The study was conducted on “William´s” pear trees for 16 seasons. Many trees and fruits were randomly selected and identified. Equatorial diameters were weekly measured with an electronic digital caliper. Climatic data was recorded for all studied seasons from INTA Upper Valley agrochemical station and thermo accumulative indexes were calculated from daily temperature. The best models were selected according to the information criteria index. Multilevel NLMM discerned and quantified the sources of stochastic variability at different levels, allowing better index criteria in comparison to models only considering a single level of variability among random effects. The incorporation of thermo accumulative indexes also increased model performance.

Abstract This paper argues that the linguistic approach to analyzing induction, according to which induction is a type of inference or argument composed of statements or propositions, is unsuitable to account for scientific reasoning. Consequently, a novel approach to induction in model-based science is suggested. First, in order to show their adherence to the linguistic treatment of induction, two strategies are reviewed: (i) Carnap and Reichenbach’s attempts to justify induction and (ii) Norton’s recent material theory of induction. Second, three reasons are provided to support the claim that the linguistic treatment of induction is insufficient in accounting for model-based reasoning in science. Finally, a framework focused on models-rather than statements or propositions-is suggested to address induction in science. William Whewell’s theory of induction is briefly outlined as an example of a non-propositional treatment of induction that is consistent with model-based scientific practice.

Resumen Este artículo argumenta que el enfoque lingüístico para analizar la inducción, según el cual la inducción es un tipo de inferencia o argumento compuesto de enunciados o proposiciones, no es adecuado para dar cuenta del razonamiento científico. En consecuencia, se sugiere un nuevo enfoque para la inducción en la ciencia basada en modelos. En primer lugar, con el fin de mostrar su adhesión al tratamiento lingüístico de la inducción, se revisan dos estrategias: (i) los intentos de Carnap y Reichenbach de justificar la inducción y (ii) la reciente teoría material de la inducción de Norton. En segundo lugar, se proporcionan tres razones para apoyar la afirmación de que el tratamiento lingüístico de la inducción es insuficiente para dar cuenta del razonamiento basado en modelos en la ciencia. Por último, se sugiere un marco centrado en modelos, en lugar de enunciados o proposiciones, para abordar la inducción en la ciencia. La teoría de la inducción de William Whewell se esboza brevemente como un ejemplo de un tratamiento no proposicional de la inducción que es consistente con una práctica científica basada en modelos.

Abstract Purpose The purpose of this research is to investigate whether using an accounting fundamental strategy can provide valuable information about the value of a business and generate positive excess buy-and-hold returns on stocks in the Euronext 100 index. Theoretical framework The theoretical framework of the study is based on the combination of valuation theory and accounting research. We rely on fundamental analysis as a stock valuation method, which involves looking at both quantitative and qualitative information in a company's economic and financial records. Design/methodology/approach We examine the relevance of growth and earnings response coefficients, as well as Piotroski's F-scores and Lev and Thiagarajan's L-scores in predicting future stock returns. The analysis covers the years 2000 to 2020. Findings The study finds that accounting fundamental signals provide value-relevant information to investors and have a significant and positive relationship with future buy-and-hold market returns, resulting in high-scoring portfolios achieving significant average annual market excess returns. Practical & social implications of research The results of the study have practical implications for investors who use fundamental analysis as an investment strategy. The results indicate that accounting fundamentals provide value-relevant information to investors and can lead to positive excess buy-and-hold returns. Originality/value The study contributes to the understanding of the role of fundamentals in firm valuation and provides fresh insights into binary models and fundamental analysis applied to European markets. In addition, the study tests the robustness of fundamental strategies using fixed effects regression analysis. buyandhold buy hold 10 index method companys company s records Designmethodologyapproach Design methodology approach coefficients Piotroskis Piotroski Fscores F scores Thiagarajans Thiagarajan Lscores L 200 2020 valuerelevant relevant highscoring high scoring Originalityvalue Originality markets addition 1 20 202 2

Abstract This paper focuses on the territorial distribution of students, in Lisbon Metropolitan Area (LMA), with an immigrant background enrolling in the 3rd cycle of basic education in Portugal and on the differences in the academic performance of students attending the last year of this cycle, considering their birthplace. Differences are examined by estimating several linear regression models using as dependent variable two performance indicators - students’ results in the 9th grade national exams in the Maths and Portuguese Language subjects; and a binary indicator of a successful academic record during the 3rd cycle. The results confirm significant differences in the students’ school performance depending on their birthplace: students from Brazil and Portuguese-speaking African countries (PALOP) have the most significant differences compared to students from Portugal. A substantial part of these differences is already present at the end of the 2nd cycle, and subsist when accounting for students’ socioeconomic characteristics. Our results show that a considerable part of the differences is explained by factors inherent to the school and the class, and not so much to the municipality, which might reveals the existence of some types of segregation experienced by these students, either at intra-municipality level (by the different schools) or intra-school level (by the different classes).

Higher education has become a leading life goal for youth across the world. More specifically, the higher education of basic scientists is key in the creation of new developments in economics, healthcare, science, and technology. However, advances and challenges that came with the 21st century have impacted how basic science research is conducted and how basic scientists function within a rapidly changing world. Without a doubt, the way in which basic scientists are trained at higher education institutions needs to be revisited and adapted where needed. By means of a literature review, this article demonstrates the significant challenges and advances in the 21st century, and how these impact the higher education of basic scientists. To summarise, training programmes must include a digitalisation focus and teach the use of digital technology to disseminate research findings to the lay public. Training must hone the skills that will help scientists to survive job scarcity in academia, skills such as curriculum vitae writing, promoting oneself as employable to industry companies and how to repurpose academic experiences for a different job market. Other aspects that need to be included are raising awareness, among the next generation of basic scientists, of the need to conduct research that has nationally and internationally relevant foci. Training must include mentorship during postgraduate training, the use of hybrid models of teaching, curricular integration and interdisciplinary learning and practices during the early stages of these scientists' careers. Lastly, undergraduate degrees give a general introduction to the basic sciences, but leave graduates with insufficient laboratory experience, and thus they struggle to enter the job market after their undergraduate degree is completed. In other fields, a B. in Accounting makes a graduate an accountant, B. Eng makes them an engineer, but BSc. equates to nothing besides several introductions to various fields. More must be done.

Abstract We present an adaptation of a new Keynesian model into an agent-based computational model, accounting for the importance of heterogeneity, interaction and bounded rationality in problems such as price setting and expectations formation. We evaluate the evolution of the distribution of price setting strategy frequencies, which agents might choose on each period between inflationary, neutral or deflationary, a process based on private and social features of agents’ utility functions. In addition, we consider the network’s topological structure and find that the regular network model fails in replicating exactly the new Keynesian model’s original results, while the complex network model presents results in accordance with the originals. agentbased agent heterogeneity formation frequencies inflationary deflationary functions addition networks s models originals

Resumo Apresentamos uma adaptação de um modelo novo keynesiano em um modelo computacional baseado em agentes, tendo em vista a importância da heterogeneidade, interação e racionalidade limitada nos problemas como fixação de preços e formação de expectativas. Avaliamos a evolução da distribuição de frequência das estratégias de formação de preços, que os agentes podem escolher a cada período entre inflacionária, neutra ou deflacionária, processo este baseado nas características privadas e sociais da função utilidade dos agentes. Adicionalmente, levamos em conta a estrutura topológica da rede em conta, e verificamos que o modelo em rede regular fracassa em replicar com exatidão os resultados originais do modelo novo keynesiano, enquanto o modelo em rede complexa apresenta resultados congruentes com os originais. heterogeneidade expectativas inflacionária deflacionária Adicionalmente

Resumen: la predicción de las dificultades financieras se ha convertido en uno de los temas más importantes en el área contable y financiera debido a su correlación significativa con el desarrollo de la ciencia y la tecnología. El objetivo principal de este trabajo es predecir la dificultad financiera con base en la Regresión de Procesos Gaussianos (GPR) y luego comparar los resultados de este modelo con los resultados de otros modelos de aprendizaje profundo (SVM, LR, LD, DT, KNN). El análisis se basa en un conjunto de datos de 352 empresas extraídos de la base de datos de Kaggle. En cuanto a los predictores, se utilizaron 83 ratios financieros. El estudio concluyó que el uso de la GPR logra resultados muy relevantes. Además, superó al resto de los modelos de aprendizaje profundo y logró el primer lugar por igual con el modelo SVM con una precisión de clasificación del 81 %. Los resultados contribuyen al mantenimiento del sistema integrado y a la prosperidad de la economía del país, a la predicción de las dificultades financieras de las empresas y, por lo tanto, a la posible prevención de perturbaciones del sistema en cuestión.

Abstract: predicting financial distress has become one of the most important topics of the hour that has swept the accounting and financial field due to its significant correlation with the development of science and technology. The main objective of this paper is to predict financial distress based on the Gaussian Process Regression (GPR) and then compare the results of this model with the results of other deep learning models (SVM, LR, LD, DT, KNN). The analysis is based on a dataset of 352 companies extracted from the Kaggle database. As for predictors, 83 financial ratios were used. The study concluded that the use of GPR achieves very relevant results. Furthermore, it outperformed the rest of the deep learning models and achieved first place equally with the SVM model with a classification accuracy of 81%. The results contribute to the maintenance of the integrated system and the prosperity of the country’s economy, the prediction of the financial distress of companies and thus the potential prevention of disruption of the given system.

ABSTRACT This paper aims to identify the explanatory factors of mandatory disclosure (MD) and voluntary disclosure (VD) levels related to discount rates, based on disclosure theories. The size, leverage, profitability, and audit firms were selected from different theories, namely agency theory, signaling theory, positive accounting theory, including the political cost hypothesis, and the cost of capital theory. Furthermore, the materiality (weight of the items) and the relevance (nature) of the topic were also considered, based on the evidence already obtained in the literature. Research on disclosures related to discount rates has been assessed either as an incidental topic or from a limited-scope analysis, particularly with respect to MDs. This paper assesses this topic as its specific object of analysis for both MD and VD. The use of the discount rate has been assuming growing importance within financial reporting. Therefore, this topic should deserve particular attention from international standard-setting bodies. The understanding of the proper set of items to be disclosed and understanding the factors that explain its disclosure, aligned with the efforts to assure its compliance by legal authorities, may contribute to reducing asymmetries and increasing transparency in entities' financial reporting. This study uses the method of archival research and content analysis of consolidated reports and accounts for the year 2020 of listed entities in Euronext Lisboa. Regression models were used, having disclosure indices related to discount rates as dependent variables. This paper finds a positive association between disclosures related to discount rates and the entity’s size, as well as the materiality and the relevance, assessed by the weight of the items and the nature of the topic under assessment, respectively. It adds new explanatory factors on the VDs and MDs related to discount rates in a broader perspective of analysis. (MD VD (VD theories size leverage profitability theory hypothesis Furthermore (nature considered literature limitedscope limited scope reporting Therefore standardsetting standard setting bodies authorities 202 Lisboa used variables entitys entity s assessment respectively 20 2

RESUMO Este artigo visa identificar os fatores explicativos dos níveis de divulgação obrigatória (DO) e de divulgação voluntária (DV) relacionados às taxas de desconto, com base em teorias de divulgação. O tamanho, a alavancagem, a rentabilidade e as empresas de auditoria foram selecionados a partir de diferentes teorias, a saber: teoria da agência, teoria da sinalização, teoria positiva da contabilidade - incluindo a hipótese do custo político, e a teoria do custo do capital. Além disso, a materialidade (peso dos itens) e a relevância (natureza) do tópico também foram consideradas, com base nas evidências já obtidas na literatura. As pesquisas sobre as divulgações relacionadas às taxas de desconto foram avaliadas como um tópico incidental ou a partir de uma análise de escopo limitado, particularmente em respeito às Dos. Este trabalho avalia o tópico mencionado como seu objeto específico de análise tanto para DO como para DV. O uso da taxa de desconto vem assumindo uma importância crescente nos relatórios financeiros. Portanto, esse tópico deve merecer atenção especial por parte dos organismos internacionais de normalização. O entendimento do conjunto adequado de itens a serem divulgados e a compreensão dos fatores que explicam sua divulgação, alinhados com os esforços para assegurar seu cumprimento pelas autoridades legais, podem contribuir para reduzir assimetrias e aumentar a transparência nos relatórios financeiros das entidades. Este estudo utiliza o método de pesquisa de arquivo e análise de conteúdo de relatórios e contas consolidadas para o ano de 2020 das entidades listadas na Euronext Lisboa. Foram utilizados modelos de regressão, tendo índices de divulgação relacionados às taxas de desconto como variáveis dependentes. Foi encontrada associação positiva entre as divulgações relacionadas às taxas de desconto e o tamanho da entidade, assim como a materialidade e a relevância, avaliada pelo peso dos itens e a natureza do tópico em avaliação, respectivamente. Este trabalho acrescenta novos fatores explicativos sobre as DVs e Dos relacionados às taxas de desconto em uma perspectiva de análise mais extensa. (DO DV (DV alavancagem saber agência sinalização político capital disso (natureza consideradas literatura limitado Portanto normalização legais 202 Lisboa regressão dependentes entidade avaliação respectivamente extensa 20 2