Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-05-14T17:35:25Z No. of bitstreams: 1 Neusa Piacentini_.pdf: 1367279 bytes, checksum: 3f5cbb2a1878dab9c2273a44079d283f (MD5) / Made available in DSpace on 2018-05-14T17:35:25Z (GMT). No. of bitstreams: 1 Neusa Piacentini_.pdf: 1367279 bytes, checksum: 3f5cbb2a1878dab9c2273a44079d283f (MD5) Previous issue date: 2018-02-28 / Nenhuma / Nessa tese foram exploradas as crenças comportamentais, normativas e de controle da Teoria do Comportamento Planejado, contidas nas rotinas e regras formais e informais da Teoria Institucional, no processo de elaboração das informações em sistemas de informações contábeis. Para tanto, teve-se como objetivo analisar as crenças contidas nas regras formais e informais nos sistemas de informações contábeis. A pesquisa caracterizou-se como de tipo survey, por meio de entrevistas com profissionais da contabilidade que atuam na região metropolitana de Porto de Alegre, sendo que os dados foram objeto de análise qualitativa e quantitativa mediante análise estatística descritiva, análise fatorial e modelagem de equações estruturais (MEE). Em face dos resultados obtidos foi possível confirmar a existência de relação das crenças com as regras formais e informais que estão institucionalizadas no processo de composição das informações, em sistemas de informações contábeis. A relação foi encontrada nas crenças de atitude comportamental; de satisfação em cumprir as regras formais nos sistemas; de utilidade percebida do uso do sistema para cumprir regras; de intenção de cumprir regras e da percepção do atendimento das regras formais na qualidade das informações. Além disso, estabeleceu-se a relação entre a crença de norma subjetiva da expectativa de terceiros, usuários internos e externos, e o cumprimento das regras formais e informais nos sistemas contábeis. E, ainda, constatou-se a existência de relação entre a crença de controle percebido de conhecimento e as competências pessoais para cumprir regras formais e informais nos sistemas contábeis. Como contribuição teórica da tese, considera-se o estabelecimento da relação entre a Teoria Institucional e a Teoria do Comportamento Planejado com o uso da MEE, culminando na criação de um modelo estrutural com base em Ajzen (1991); Burns e Scapens (2000); Wixom e Todd (2005) e Bulgurcu, e Cavusoglu e Benbasat (2010). A relevância da pesquisa consistiu, principalmente, no relacionamento entre essas teorias, aplicado ao contexto dos sistemas contábeis e no ambiente da contabilidade. / This thesis explores behavioral, normative, and control beliefs based on the Theory of Planned Behavior (TPB), which are in the routines, and formal and informal rules of Institutional Theory, in the process of preparing information in accounting information systems in the accounting environment. Taking that into consideration, the goal of this research is to analyze the beliefs contained in the formal and informal rules in the accounting information systems. The research was characterized as a survey, through interviews with accounting professionals working in the metropolitan area of Porto Alegre (RS), and the data were subjected to qualitative and quantitative analysis through descriptive statistical analysis, factorial analysis and modeling of structural equations (MEE). The results confirmed the hypothesis that there is a relationship between the beliefs and the formal and informal rules, which are institutionalized in the process of developing information, inside the accounting information systems. The relationship was found in the following behavioral beliefs: satisfaction in following formal rules; perceived usefulness of using the system to follow rules; intention of following rules; and the awareness of formal rules in the information quality. The thesis also established the relationship in the accounting systems, between the normative subjective belief of expectations of others, internal and external users, and following of formal and informal rules. Moreover, it found a relationship between the perceived control of knowledge and personal abilities to follow formal and informal rules. The theoretical approach considers a relationship between Institutional Theory and Theory of Planned Behavior (TPB) with SEM, which created a structural model based on Ajzen (1991), Burns and Scapens (2000), Wixom and Todd (2005), and Bulgurcu, and Cavusoglu and Benbasat (2010). The relevance of this research consists of the relationship between these theories applied to the context of accounting systems in the accounting environment.

Made available in DSpace on 2016-04-28T20:39:47Z (GMT). No. of bitstreams: 1 Christina Manco Cury.pdf: 303056 bytes, checksum: e29dc5c09cd67e112a052ce5f005c9c5 (MD5) Previous issue date: 2008-05-29 / In this work, we investigated family relationships in remarriages through the eyes of adolescent children. The rise in the number of divorces and remarriages during this period of life, as well as the shortage of research within this population, led us to investigate the problem through a qualitative research outlined with a case study. The study was made in Santos, with the participation of three youngsters, using semi-structured interviews and the Genograms of the family for data gathering. Patterns of communication, rules and loyalty were investigated as categories for this study, with the objective of understanding their meanings and the way in which the remarried family negotiated them in the view of the adolescent. The results showed that remarried families with adolescent children have a particular style of life, characterized by this particular moment, in which all the members living together shared similar conflicts, but who sought through the remarriage, alternatives to the evolution and protection of its members / Neste trabalho procuramos investigar as relações familiares nos recasamentos sob o olhar dos filhos adolescentes. O aumento de divórcios e recasamentos nessa fase do ciclo vital, assim como a escassez de pesquisas com essa população nos instigaram a investigar o problema por meio de uma pesquisa qualitativa com delineamento de estudo de caso. O estudo foi feito na cidade de Santos, com a participação de três jovens, usando para coleta de dados a entrevista semi-estruturada e o Genograma da família. Foram investigados os padrões de comunicação, regras e lealdades como categorias desse estudo, com a finalidade de se conhecer seus significados e a maneira pela qual a família recasada em convívio atual os negociavam na concepção do adolescente. Os resultados mostraram que a família recasada com filhos adolescentes possui um estilo de vida próprio e particular, no qual todos os componentes em convívio compartilham de conflitos equivalentes, buscando formas de vida alternativas para a evolução e preservação de seus integrantes

Le transport multimodal n'est pas nouveau. Lieux de production et de consommation étant souvent éloignés, qui plus est dans une économie toujours davantage internationalisée, l'acheminement de la marchandise soulève inévitablement le recours à ce type de transport-ci. Le transport maritime, tout comme le transport ferroviaire et aérien, requiert nécessairement un pré-acheminement et/ou un post-acheminement. Seul le transport routier pourrait échapper à ces contraintes. Pourtant, «le transport multimodal» est un concept juridique de création moderne. On parlait auparavant de «transport combin», «transport mixte» ou encore «transport multimodal transimaritime» suite à l'initiative de Monsieur le Professeur Pierre BONASSIES et désormais il est fait référence au «transport international», «transport multimodal». L'originalité du transport multimodal a pour conséquence de soulever un certain nombre de problèmes juridiques touchant la responsabilité, l'assurance, la compétence juridictionnelle. Cette thèse tente de répondre aux difficultés juridiques relatives à ce mode de transport. Il s'agit notamment de deux questions fondamentales : la première question est de déterminer la responsabilité de l'entrepreneur du transport multimodal et sa limitation de responsabilité. La deuxième question est de savoir quelle est la loi applicable en cas de conflit de lois et l'influence des Règles de Rotterdam. Cela notamment au regard de « la commission de transport » qui, si le concept est reconnu largement dans tous les pays, ne dispose néanmoins pas du même statut juridique. Le droit français distingue la notion de «commissionnaire» de celle de «transitaire». Le «Non-Vessel-Operation­ Common Carrier» (NVOCC) est un peu l'adaptation internationale de la notion française de commissionnaire de transport. Après les États-Unis et les Philippines, la Chine a récemment adopté la notion de NVOCC dans les «Modalités d'application du Règlement de la République populaire de Chine aux transports maritimes internationaux». Ce problème renvoie aux questions d'identification de transporteur et de sa limitation de responsabilité. / No English summary available

Le sujet de cette thèse de doctorat consiste à proposer une architecture ambiante d’interaction homme-robot-environnement. Dans le cadre de la robotique d’aide à la personne dépendante. Cette architecture va permettre aux robots « Ubiquitous Networked Robots » de prendre en compte le contexte évolutif pour fournir continuellement du service à l'utilisateur. L'architecture proposée utilise le concept d'Ontologie du domaine pour la description de l'environnement. Nous avons choisi d'utiliser l'outil open source PROTEGE qui va nous permettre de définir l'ontologie ainsi que les moteurs de fusion et de fission. Les entrées multimodales seront fusionnées puis subdivisées en tâches élémentaires et envoyées comme commandes au fauteuil roulant muni d'un bras manipulateur. Cette architecture sera validée par des spécifications et des simulations via des réseaux de Pétri temporels et stochastiques. / The subject of this thesis is to provide an ambient architecture for the human-robotenvironment interaction, as part of thedependent person robotics help. This architecture will enable the robot to take into account the changing context and continually provide a service to the user. The architecture uses the concept of ontology for the descriptionof the environment. We have chosen to use the open source PROTEGE because it allows the definition of the ontology and the fusion and fission engines. Indeed, multimodal inputs will be merged and subdivided into elementary tasks and sent tocontrol the wheelchair with the manipulated arm. This architecture will be validated by specifications and simulations via temporal and stochastic Petri nets.

A legitimidade na instituição das normas jurídicas e a racionalidade de sua aplicação são elementos fundamentais para a análise de um sistema jurídico inserido em um Estado Democrático de Direito. Esses critérios possibilitam a observação das normas pelos indivíduos mesmo ausente a coercibilidade imediata. A sua verificação no âmbito do Direito Tributário, portanto, revela especial importância em razão da sua característica principal de transferir dinheiro dos particulares para o Estado. O objetivo deste estudo é verificar a possibilidade de ampliação da legitimidade e racionalidade das normas tributárias por meio da teoria procedimental da democracia. Para isso, analisa a teoria comunicativa frente o Estado Democrático de Direito, principalmente no que se refere à formação da vontade e à necessidade de autocertificação da modernidade, bem como descreve o processo de instituição e aplicação das normas tributárias no direito brasileiro, explicitando as formas pelas quais o Poder Executivo pode inseri-las no ordenamento jurídico. A partir da confrontação dos marcos teóricos estabelecidos e uma decisão do Supremo Tribunal Federal, analisa a racionalidade das decisões judiciais por meio da retomada do procedimento legitimador de instituição das normas jurídicas. O estudo tem como método a revisão da bibliografia relacionada ao tema, bem como a utilização do estudo de caso em capítulo específico para exemplificação do objetivo pretendido. A descrição da teoria habermasiana mostra a sua eficácia no controle dos critérios de legitimação na instituição e aplicação das normas jurídicas, por meio do controle argumentativo, fundado na teoria do discurso. / The legitimacy of the institution of legal rules and the rationality of its implementation are fundamental to the analysis of a legal system inserted in a democratic rule of law. These criteria allow the observation of the rules by the citizens even without an immediate coercivity. This check about the tax law, therefore, reveals special importance because of its main feature to transfer money from the private to the State. The aim of this study is to verify the possibility of expanding the legitimacy and rationality of tax rules through procedural theory of democracy. For this, it analyzes the communicative theory in the democratic rule of law, especially as regards the training of the will and the need for self-certification of modernity, as well as describes the establishment and application process of tax rules in Brazilian law, explicit forms by which the executive branch can enter them in the legal system. From the comparison of the established theoretical frameworks and a decision of the Supreme Court, analyzes the rationality of judicial decisions through the recovery of legitimating procedure institution of legal rules. The study uses the method of the literature review related to the theme, and the use of case study in a specific chapter for exemplification of the intended goal. The description of Habermas\' theory shows its effectiveness in controlling the legitimacy of criteria in the institution and application of legal rules, through reasoning control, based on the theory of discourse.

A associação é uma tarefa de mineração de dados que tem sido muito utilizada em problemas reais, porém o grande número de regras de associação que podem ser geradas dificulta a identificação de conhecimento interessante aos usuários. Para apoiar a identificação de regras interessantes podem ser utilizadas medidas de avaliação de conhecimento, que normalmente são classificadas como objetivas ou subjetivas. As medidas objetivas são mais gerais, mas podem não ser suficientes por não considerarem aspectos relacionados ao usuário ou ao domínio da aplicação. Por outro lado pode haver dificuldade em se obter a subjetividade do usuário necessária para o cálculo das medidas subjetivas. Diante desse contexto, neste trabalho é proposta uma metodologia para identificação de regras de associação interessantes que combina análises com medidas objetivas e subjetivas, visando aproveitar as vantagens de cada tipo e facilitar a participação do especialista. As medidas objetivas são utilizadas para selecionar algumas regras potencialmente interessantes para serem avaliadas por um especialista. As medidas subjetivas são calculadas utilizando essas regras com as avaliações do especialista. Essas medidas subjetivas então são utilizadas para auxiliar a identificação de regras interessantes de acordo com o conhecimento obtido durante a avaliação. Para viabilizar a aplicação dessa metodologia foi desenvolvido um módulo computacional de exploração de regras de associação com medidas subjetivas, denominado RulEE-SEAR. Utilizando esse módulo e outras ferramentas já existentes foi realizado um estudo de caso com uma base de dados real sobre qualidade de vida urbana. Nesse estudo de caso o processo de identificação de regras de associação interessantes foi realizado com especialista da área e verificou-se a viabilidade da metodologia proposta. / Association is a data mining task which has been applied in several real problems. However, due to the huge number of association rules that can be generated, it is hard for users to identify interesting knowledge. To assist users in finding interesting rules, evaluation measures can be used. Those measures are usually divided into objective and subjective. Objective measures are more general, but they can be insufficient because they do not consider user's and domain's features. On the other hand, getting users's knowledge and interest needed to calculate subjective measures can be a difficult task. In this context, a methodology to identify interesting association rules is proposed in this work. This methodology combines analysis with objective and subjective measures, aiming to use the advantages of each kind of measure and to make user's participation easier. Objective measures are used to select some potentially interesting rules for the user's evaluation. These rules and the evaluation are used to calculate subjective measures. Then, the subjective measures are used to assist the user in identifying interesting rules according to the knowledge obtained during the evaluation. To make the methodology use practicable, a computational module, named RulEE-SEAR, was developed to explore the association rules with subjective measures. Using this module and other existing tools, a case study was done. A urban life quality database was used and a specialist in this area participated in the interesting association rules identification. That case study showed that the methodology proposed is feasible.

The literature suggests that when taking tax effects into account, debt ought to be preferable to equity. Thus, with all else being equal, levered firms are expected to show higher firm values. However, there are no uniform predictions of the size of this tax benefit from interest deductibility nor on the effect of changes in interest deductibility. We believe that the German corporate tax reform in 2008, which introduced an interest barrier, can serve as a promising "quasiexperiment" to investigate the effects from a reform of interest deductibility. A study of this reform on the basis of German financial statement data is of general interest because, first, similar interest barriers have been introduced in several countries and proposed by the OECD to fight BEPS. Second, the major characteristics of the German tax system can be regarded as representative for most European and major Asian countries. Third, single entity financial statements for German companies allows us to capture tax and capital structure details that have not been available in most prior studies. With significance at the 5% level, we find evidence that the companies that are affected by the interest barrier reduce their leverage by 4.7 percentage points more than companies that are not affected by the interest barrier. We are the first to employ a detailed matching approach to the underlying rich dataset, which enables us to overcome several limitations of previous studies. Our results imply that capital structure reactions most likely have been underestimated in previous studies. / Series: WU International Taxation Research Paper Series

O conhecimento de propriedades de transporte de misturas a diferentes pressões e temperaturas é importante em projetos, operação, controle e otimização de processos industriais. Nestes processos, frequentemente, o fluido é uma mistura binária ou multicomponente de hidrocarbonetos, como fluidos de petróleo. Propriedades experimentais de misturas, especialmente, a viscosidade absoluta como função de temperatura e pressão, podem fornecer importantes informações sobre o comportamento do fluido em diferentes composições e são usadas no desenvolvimento de modelos e correlações e na caracterização de misturas complexas. Diversas regras de mistura têm sido propostas na literatura para cálculo de viscosidade de misturas. Estas regras de mistura preveem o comportamento da mistura à pressão atmosférica usando propriedades dos componentes puros. Porém, em diversas aplicações é necessário estimar a viscosidade de misturas a altas pressões. Neste estudo, foram avaliadas regras de mistura comumente usadas como Refutas, Fator de Mistura, Índice de Mistura, Grunberg e Nissan, Kendall-Monroe e Eyring bem como Aditividade Molar, usando dados de viscosidade experimental de misturas em altas pressões. Inicialmente, foram realizadas medidas de viscosidade absoluta para a mistura altamente assimétrica de ciclohexano e n-hexadecano na faixa de temperatura entre (318,15 a 413,15) K e pressões até 62,053 MPa e, para este sistema, um modelo foi proposto para cálculo dos componentes puros para dada temperatura e pressão. Além disso, dados experimentais de viscosidade de trinta misturas cujos componentes diferem em forma, tamanho ou flexibilidade foram selecionados na literatura e modelados empregando-se regras de mistura. As viscosidades das misturas foram estimadas a partir de dados de viscosidade experimental dos componentes puros medidos nas mesmas temperaturas e pressões. A altas pressões, Refutas, Fator de Mistura e Índice de Mistura apresentaram os melhores resultados para todos os sistemas estudados. Mesmo para moléculas bastante assimétricas, Refutas, Fator de Mistura e Índice de Mistura podem ser usados. / The knowledge of transport properties of mixtures at different pressures and temperatures is important in design, operation, control and optimization of industrial process. In these processes, often, the fluid system is a binary or multicomponent mixture of hydrocarbons such as petroleum fluids. The experimental properties of mixtures, specially, the dynamic viscosity as a function the temperature and pressure, can provide valuable information about the fluid behavior at different compositions and are useful in developing models and correlations and in the characterization of complex mixtures. Several mixing rules have been proposed in the literature for calculating viscosity of mixtures. These mixing rules predict mixture behavior mainly at atmospheric pressure using pure component properties. However, in several important applications it is necessary to estimate the viscosity of blends at high pressures. In this work, were evaluate the performance of several commonly used mixing models like Refutas, Factor Mixing and Index Mixing, Grunberg and Nissan, Kendall-Monroe and Eyring as well as linear Molar Additivity, using experimental viscosity data of mixtures at high pressures. Initially, the absolute viscosities for the highly asymmetric mixture of cyclohexane and n-hexadecane were measured in the temperature range of (318.15 to 413.15) K and pressures up to 62.053 MPa and for this system, a satisfactorily model is proposed for calculating of pure components viscosities for given temperature and pressure. Also, viscosity data of thirty mixtures, whose components differ in molecular shape, size or flexibility, were selected and were modeled employing mixing. The mixture viscosities were estimated by all the mixing rules using experimental viscosity of pure components measured at the same temperature and pressure. At high pressures, Refutas, Factor Mixing and Index Mixing showed the best results for all systems studied. For very asymmetric systems, Refutas, Factor Mixing and Index Mixing can be used.

The work gives overview of its three main topics: semantic web, information extraction and ontology learning. A method for identification relevant information on web pages is described and experimentally tested on pages of companies offering products and services. The method is based on analysis of a sample web pages and their position in the Open Directory catalogue. Furthermore, a modfication of association rules mining algorithm is proposed and experimentally tested. In addition to an identification of a relation between ontology concepts, it suggest possible naming of the relation.

The Taylor rule and its variants played a prominent role in the monetary policy discussion among theoreticians and practitioners for more almost two decades. The purpose of this thesis is to assess on the applicability of the simple instrument rules such as a classic Taylor's rule to the Czech economic environment which can be described as a small open economy with banking market specifically skewed by excess liquidity. The applicability is evaluated based on the variants of the Taylor rule and their effectiveness in describing the monetary policy of the central bank. The results of the models presented in this thesis are ambiguous. Traditional specification of the Taylor's rule is clearly unsuccessful in describing the behaviour of the Czech National Bank. However, if the models are altered to their historical variants containing only the information accessible at the time of decision making, their robustness and explanatory value increase significantly. Taking interest rate smoothing and exchange rate into consideration further improves the models. The policy behaviour of the Czech National Bank can be best described by the historical model with the one-year-ahead inflation prognosis, output gap, exchange rate and lagged target interest rate as explanatory variables. One of interesting results of this model is that the output gap does not play important role in the Czech National Bank decision making which is consistent with the opinions presented in the Czech National Bank Board Minutes.