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Com o crescimento do mundo corporativo, cresceram também as dificuldades de representar de forma fidedigna as diversas faces da entidade. Neste ponto também estão inclusas as obrigações, que não estão restritas a pagamentos de obrigações predeterminadas em contratos, regidas por leis ou outros instrumentos. Assim, a dinâmica empresarial cria diversas exigibilidades para a entidade, que muitas vezes não possui instrumentos apropriados para seu reconhecimento, mensuração e divulgação. Neste contexto, diversos agentes buscam criar normas que uniformizem as informações divulgadas e garantam padrões mínimos às informações divulgadas. Assim, o fez a Comissão de Valores Mobiliários ao publicar a Deliberação CVM n 489 de 2005 versando sobre provisões, passivos, contingências passivas e contingências ativas. Com isso, além de uniformizar internamente este tema, a CVM procurou alinhamento com as Normas Internacionais de Contabilidade, pois inspirou sua deliberação na norma emitida pelo IASB em 1998, a IAS 37. A alta carga tributária e a volatilidade do nosso sistema tributário contribuem para um ambiente de incertezas e litígios entre os sujeitos ativos e passivos das obrigações tributárias, levando a disputas sobre valores relevantes e que podem comprometer a saúde financeira da entidade. Por isso, a publicação da norma emitida pela CVM é ferramenta útil e indispensável a uma divulgação uniforme e transparente pelas empresas. Desta forma, este estudo busca contribuir para a solução do problema da divulgação das contingências ao rever a literatura pertinente, analisar as demonstrações contábeis das quatro empresas significativas e sugerir pontos de melhoria nas demonstrações contábeis. / With the growth of the corporative world, also growth the difficulties to represent in a reliable way the various faces of the entity. At this point, are also included obligations that are not restricted to payments of bonds at predetermined contracts governed by laws or other instruments. Thus, the business dynamics creates various obligations for the entity, which often do not have appropriate tools for recognition, measurement and disclosure. In this context, various agents looking to create standards to uniform the information disseminated and guarantee minimum standards to the information disclosed. So did the Securities Commission (CVM) published the deliberation CVM N 489/2005 covering provisions, liabilities, passive and active contingencies. With that, in addition to create internally standards for this theme, the Securities Commission sought to align with international standards accountancy, inspired its deliberation on standard issued by the IASB in 1998, IAS 37.The high tax burden and the volatility of our tax system contribute to an environment of uncertainty and disputes between the parties of tax obligations, taking the dispute over relevant values and which may compromise the financial health of the entity. Therefore, the publication of the standard issued by Securities Commission is the useful tool and indispensable to a uniform and transparent disclosure by companies. Thus, this study aims to contribute to the solution of the problem of disclosure of contingencies reviewing the literature relevant, reviewing the financial statements of the four significant firms and suggesting points of improvement in the statements.

Com o crescimento do mundo corporativo, cresceram também as dificuldades de representar de forma fidedigna as diversas faces da entidade. Neste ponto também estão inclusas as obrigações, que não estão restritas a pagamentos de obrigações predeterminadas em contratos, regidas por leis ou outros instrumentos. Assim, a dinâmica empresarial cria diversas exigibilidades para a entidade, que muitas vezes não possui instrumentos apropriados para seu reconhecimento, mensuração e divulgação. Neste contexto, diversos agentes buscam criar normas que uniformizem as informações divulgadas e garantam padrões mínimos às informações divulgadas. Assim, o fez a Comissão de Valores Mobiliários ao publicar a Deliberação CVM n 489 de 2005 versando sobre provisões, passivos, contingências passivas e contingências ativas. Com isso, além de uniformizar internamente este tema, a CVM procurou alinhamento com as Normas Internacionais de Contabilidade, pois inspirou sua deliberação na norma emitida pelo IASB em 1998, a IAS 37. A alta carga tributária e a volatilidade do nosso sistema tributário contribuem para um ambiente de incertezas e litígios entre os sujeitos ativos e passivos das obrigações tributárias, levando a disputas sobre valores relevantes e que podem comprometer a saúde financeira da entidade. Por isso, a publicação da norma emitida pela CVM é ferramenta útil e indispensável a uma divulgação uniforme e transparente pelas empresas. Desta forma, este estudo busca contribuir para a solução do problema da divulgação das contingências ao rever a literatura pertinente, analisar as demonstrações contábeis das quatro empresas significativas e sugerir pontos de melhoria nas demonstrações contábeis. / With the growth of the corporative world, also growth the difficulties to represent in a reliable way the various faces of the entity. At this point, are also included obligations that are not restricted to payments of bonds at predetermined contracts governed by laws or other instruments. Thus, the business dynamics creates various obligations for the entity, which often do not have appropriate tools for recognition, measurement and disclosure. In this context, various agents looking to create standards to uniform the information disseminated and guarantee minimum standards to the information disclosed. So did the Securities Commission (CVM) published the deliberation CVM N 489/2005 covering provisions, liabilities, passive and active contingencies. With that, in addition to create internally standards for this theme, the Securities Commission sought to align with international standards accountancy, inspired its deliberation on standard issued by the IASB in 1998, IAS 37.The high tax burden and the volatility of our tax system contribute to an environment of uncertainty and disputes between the parties of tax obligations, taking the dispute over relevant values and which may compromise the financial health of the entity. Therefore, the publication of the standard issued by Securities Commission is the useful tool and indispensable to a uniform and transparent disclosure by companies. Thus, this study aims to contribute to the solution of the problem of disclosure of contingencies reviewing the literature relevant, reviewing the financial statements of the four significant firms and suggesting points of improvement in the statements.

L'absorption d'hydrogène dans les sites interstitiels des métaux se situe au cœur de problématiques majeures comme la fragilisation des alliages ou le stockage de l'hydrogène à des fins énergétiques. En effet, ce phénomène modifie les propriétés physico-chimiques du métal hôte et peut conduire à la formation de composés ordonnés MHy appelés hydrures. Dans ce cadre, la méthode de modélisation Calphad (CALculation of PHAse Diagrams) constitue un outil pertinent pour comprendre et prédire le comportement des métaux et alliages en présence d'hydrogène. Toutefois, il n'existe pas de base de données Calphad centrée sur l'hydrogène, permettant de calculer des équilibres de phases dans des systèmes multi-constituants (ternaires, quaternaires…).Ainsi, la présente thèse est consacrée à l'étude de systèmes binaires métal-hydrogène (M-H), par une approche modélisatrice multi-échelle. Ces systèmes binaires représentent la première étape à la conception d'une telle base de données Calphad. Tout d’abord, des calculs DFT (Density Functional Theory) systématiques ont été réalisés pour 31 systèmes binaires M-H considérant 30 structures cristallographiques potentielles, soit 30 × 31 = 930 hydrures, stables ou métastables. Cette approche de criblage a permis notamment de déterminer les enthalpies de formation à 0 K, données d’entrée essentielles de la méthode Calphad. De nouveaux hydrures n'ayant jamais été observés expérimentalement ont été prédits à haute pression (TaH2, ZrH3…).Puis, des calculs de phonon dans l'approximation harmonique ont été réalisés sur les hydrures les plus stables. D’une part, ils permettent de corriger les enthalpies de formation issues de la DFT, en tenant compte de l'énergie et de l'entropie dues aux vibrations des atomes, non négligeables pour l'atome léger d'hydrogène. D’autre part, une étude à grande échelle a porté sur les modifications de l'enthalpie libre de formation résultant de la substitution de l'hydrogène par ses isotopes, dit « effet isotopique ». Des prédictions ont pu être réalisées sur la nature de cet effet en fonction de la température. De plus, pour étudier l'insertion aléatoire des atomes d'hydrogène en solution solide, nous avons utilisé des méthodes de thermodynamique statistique : CVM (Cluster Variation Method) et simulation de Monte-Carlo. Ces méthodes ont été implémentées dans des codes de calcul, appliqués aux métaux cubiques faces centrées (cfc) et cubiques centrés (cc). Les données d'entrée de ces codes sont les énergies associées aux interactions locales entre atomes plus proches voisins. Elles sont fournies par la CEM (Cluster Expansion Method) couplée à la DFT. Une étude comparée des systèmes Ni-H et Pd-H a mis en évidence les spécificités des comportements thermodynamiques des solutions solides interstitielles de chacun de ces systèmes. Par ailleurs, la pression en dihydrogène constitue un paramètre important car de nombreux hydrures ne se forment qu'à très haute pression. Afin d'améliorer la précision des modèles Calphad à pression élevée, le modèle de Lu et al. a été appliqué aux phases condensées des systèmes Ni-H, Rh-H et Mg-H. Ce modèle permet de déterminer la contribution à l'enthalpie libre du travail des forces de pression, en admettant en entrée aussi bien des calculs de phonon quasi-harmoniques que des données expérimentales. Enfin, la modélisation Calphad complète du système Ni-H a été réalisée en intégrant le modèle de Lu et al. L'enthalpie de formation calculée par DFT et l'enthalpie de mélange déterminée par CEM ont également été utilisées en données d'entrée, en complément des données expérimentales disponibles / Hydrogen absorption in the interstitial sites of metals is crucial for major issues such as alloy embrittlement or hydrogen storage for energy applications. This phenomenon modifies the physicochemical properties of the host metal and may lead to the formation of ordered MHy compounds called hydrides. Within this framework, the Calphad modeling method (CALculation of PHAse Diagrams) is a relevant tool for understanding and predicting the behavior of metals and alloys in the presence of hydrogen. However, there is no Calphad database centered on hydrogen for calculating phase equilibria in multi-constituent systems (ternary, quaternary…).The present thesis proposes to use a multi-scale modeling approach to study metal-hydrogen (M-H) binary systems, which are the first step in designing such a Calphad database. First, systematic DFT (Density Functional Theory) calculations were carried out for 31 binary M-H systems considering 30 potential crystal structures, resulting in 30 × 31 = 930 hydrides, stable or metastable. This high throughput approach allowed in particular to determine the enthalpies of formation at 0 K, which represent important input data for the Calphad method. New hydrides that have never been experimentally observed could be predicted at high pressure (TaH2, ZrH3 ...).Then, phonon calculations in the harmonic approximation were performed on the most stable hydrides. They allow, on the one hand, to correct the DFT calculated enthalpies of formation by considering the energy and entropy due to the atom vibrations, which are not negligible for the light hydrogen atom. On the other hand, a large-scale study focused on the modification of the free energy of formation due to hydrogen substitution by its isotopes, known as "isotopic effect". Predictions were made on the nature of this effect as function of temperature. Moreover, the random insertion of hydrogen atoms in solid solution was studied using statistical thermodynamic methods: CVM (Cluster Variation Method) and Monte-Carlo simulation. These methods have been implemented in calculation codes, applied to face centered cubic (fcc) and body-centered cubic (bcc) metals. The input data are the interactions energies between nearest neighbor atoms. They are provided by the CEM (Cluster Expansion Method) coupled with DFT calculations. A comparative study of the Ni-H and Pd-H systems revealed the specificities of the thermodynamic behaviors of both solid interstitial solutions. Furthermore, dihydrogen pressure is an important parameter because many hydrides form only at very high pressure. To improve the Calphad model accuracy at high pressure, the model of Lu et al. was applied to the condensed phases of the Ni-H, Rh-H and Mg-H systems. This model allows to determine the contribution to the free enthalpy due to the pressure force work. The input data may be both quasi-harmonic phonon calculation results and experimental data. Finally, a comprehensive Calphad model of the Ni-H system was carried out by integrating the model of Lu et al. The DFT enthalpy of formation and the mixing enthalpy determined by CEM were used as input data, to complement the available experimental data

In this study, I will examine the participation among local politicians and their engagement considering that they are elected by the people in the municipality, and if there are any differences between being elected as town council or municipal board member. This study will look into why they are engaged in local politics and what their expectations were now that they can look back upon a couple of years being elected and how their participation has evolved since.

Airframe assemblers have long recognised that for a new aircraft to be successful it must use less fuel, have lower maintenance requirements, and be more affordable. One common tactic is the use of innovative materials, such as advanced composites. Composite materials are suited to structural connection by adhesive bonding, which minimises the need for inefficient mechanical fastening. The aim of this PhD project was to investigate the application of existing, yet immature Structural Health Monitoring (SHM) techniques to adhesively bonded composite aerospace structures. The PhD study focused on two emerging SHM technologies - frequency response and comparative vacuum monitoring (CVM). This project aimed to provide missing critical information for each technique. This included determining sensitivity to damage, repeatability of results, and operating limitations for the frequency response method. Study of the CVM technique aimed to address effectiveness of damage detection, manufacture of sensor cavities, and the influence of sensor integration on mechanical performance of bonded structures. Experimental research work is presented examining the potential of frequency response techniques for the detection of debonding in composite-to-composite external patch repairs. Natural frequencies were found to decrease over a discrete frequency range as the debond size increased; confirming that such features could be used to both detect and characterise damage. The effectiveness of the frequency response technique was then confirmed for composite patch and scarf repair specimens for free-free and fixed-fixed boundary conditions. Finally, the viability of the frequency response technique was assessed for a scarf repair of a real aircraft component, where it was found that structural damping limited the maximum useable frequency. The feasibility of CVM technique for the inspection of co-cured stiffener-skin aircraft structures was explored. The creation of sensor cavities with tapered mandrels was found to significantly alter the microstructure of the stiffener, including crimping and waviness of fibres and resin-rich zones between plies. Representative stiffened-skin structure with two sensor cavity configurations (parallel and perpendicular to the stiffener direction) was tested to failure in tension and compression. While tensile failure strength was significantly reduced for both configurations (up to 25%), no appreciable differences in compression properties were found. Two potential sensor cavity configurations were investigated for the extension of the CVM technique to pre-cured and co-bonded scarf repair schemes. The creation of radial and circumferential CVM sensor cavities was found to significantly alter the microstructure of the adhesive bond-line and the architecture of the repair material in the case of the co-bonded repair. These alterations changed the failure mode and reduced the tensile failure strength of the repair. A fibre straightening mechanism responsible for progressive failure (specific to co-bonded repairs with circumferential cavities) was identified, and subsequently supported with acoustic emission testing and numerical analysis. While fatigue performance was generally reduced by the presence of CVM cavities, the circumferential cavities appeared to retard crack progression, reducing sensitivity to the accumulation of fatigue damage. These outcomes have brought forward the implementation of SHM in bonded composite structures, which has great potential to improve the operating efficiency of next generation aircraft.

<p>Kostnaden att bygga färdigt tunneln genom Hallandsås överstiger vida nyttan av hela tunneln. En ekonom ställer sig då frågan varför tunneln byggs färdigt. Sedan tunnelbygget avstannat efter att olika problem dykt upp har kostnadssidan noga utretts. En sista(?) utredning pågår just nu. I höst kommer denna att bli färdig. Den kommer att visa om det går att bygga färdigt och ungefär till vilket pris. Nyttosidan däremot har inte några djupare utredningar tagit tag i. Denna är komplicerad. Det finns många svårfångade värden, som flera skulle behöva närmare analys. I en samhällsekonomisk kalkyl är nyttosidan lika viktig som kostnadssidan. I den första utredningen från 1990 om tunnelbygget utgjorde värdet av resenärernas tidsvinst mer än hälften av nyttosidan. En intressant fråga att ställa sig då är om värdet på tiden för resenärerna verkligen är detsamma då de färdas på åsen som då de åker i tunneln. Om restidsvärdet vore annorlunda skulle ju en stor del av nyttosidan förändras. I en SP (stated preferens) undersökning gjord på tåg vid färd över Hallandsås har jag funnit att betalningsviljan för att fortsätta åka tåg över åsen är större än betalningsviljan för att åka tunnel genom Hallandsås och spara 10 minuter. Det visar sig vidare att tunnelåkande i sig har en högre tidskostnad för tågresenärer. Att med endast denna empiri som underlag finna ett säkert tunnelvärde tillämpbart på alla tunnlar låter sig inte göras. Allt för mycket känslor kan finnas kring tunneln genom Hallandsås. Värdering av andra faktorer än just tunnelåkandet i sig kan inte uteslutas.</p>

Kostnaden att bygga färdigt tunneln genom Hallandsås överstiger vida nyttan av hela tunneln. En ekonom ställer sig då frågan varför tunneln byggs färdigt. Sedan tunnelbygget avstannat efter att olika problem dykt upp har kostnadssidan noga utretts. En sista(?) utredning pågår just nu. I höst kommer denna att bli färdig. Den kommer att visa om det går att bygga färdigt och ungefär till vilket pris. Nyttosidan däremot har inte några djupare utredningar tagit tag i. Denna är komplicerad. Det finns många svårfångade värden, som flera skulle behöva närmare analys. I en samhällsekonomisk kalkyl är nyttosidan lika viktig som kostnadssidan. I den första utredningen från 1990 om tunnelbygget utgjorde värdet av resenärernas tidsvinst mer än hälften av nyttosidan. En intressant fråga att ställa sig då är om värdet på tiden för resenärerna verkligen är detsamma då de färdas på åsen som då de åker i tunneln. Om restidsvärdet vore annorlunda skulle ju en stor del av nyttosidan förändras. I en SP (stated preferens) undersökning gjord på tåg vid färd över Hallandsås har jag funnit att betalningsviljan för att fortsätta åka tåg över åsen är större än betalningsviljan för att åka tunnel genom Hallandsås och spara 10 minuter. Det visar sig vidare att tunnelåkande i sig har en högre tidskostnad för tågresenärer. Att med endast denna empiri som underlag finna ett säkert tunnelvärde tillämpbart på alla tunnlar låter sig inte göras. Allt för mycket känslor kan finnas kring tunneln genom Hallandsås. Värdering av andra faktorer än just tunnelåkandet i sig kan inte uteslutas.