O objetivo principal deste trabalho se concentrou na análise do desempenho das empresas do setor elétrico no Brasil, com foco nas companhias de capital aberto. Como objetivo complementar, a análise dos efeitos da edição da Medida Provisória nº 579/2012 nas empresas do setor. Para isso, foi realizada revisão da literatura acerca do setor elétrico no Brasil, sua estrutura microeconômica e o modelo de regulação; avaliação do desempenho das empresas e estudos relacionados; contexto político e econômico das empresas do setor e a problemática da MP579. A análise quantitativa utilizou variáveis contábeis e de Governança, de mercado e econômicas de 24 empresas de energia elétrica listadas na BM&FBovespa, no período de janeiro de 2010 a dezembro de 2015. Foram elaborados três estudos. O primeiro estudo foi realizado para avaliar desempenho. Foram utilizados dados trimestrais e foi realizada a aplicação do modelo de regressão com dados em painel, sendo dividido em três análises: a primeira realizada com ROE e variáveis contábeis e de Governança, que resultou nas variáveis margem líquida e liquidez corrente para avaliar o desempenho financeiro; a segunda com ROA e variáveis contábeis e de Governança e teve como variáveis significativas dívida bruta/ativo, margem líquida e liquidez corrente para desempenho operacional; e a terceira com a variável Retorno da Ação e variáveis de mercado tendo como resultantes o valor de mercado, enterprise value/ebitda e retorno do Ibovespa para explicar o desempenho de mercado. O segundo estudo utilizou dados anuais e realizou a aplicação de regressão de dados em painel utilizando as variáveis contábeis e de Governança, de mercado e econômicas, para avaliar os efeitos do contexto macroeconômico no conjunto das variáveis em duas análises separadas, a primeira com a variável ROE e a segunda, com ROA. Para a primeira análise, o resultado encontrado foi que dívida líquida/ebitda, margem líquida, capex/depreciação e amortização, enterprise value/ebitda, cotação de fechamento e o beta são significativas para explicar o desempenho financeiro. Para a segunda análise, dívida líquida/ebitda, investimento/patrimônio líquido, liquidez corrente, margem líquida, enterprise value/ebitda, dividendo pago por ação e o beta foram significativas para explicar o desempenho operacional. Não foram encontradas evidências para as variáveis econômicas. O terceiro estudo foi realizado para avaliar o efeito das mudanças produzidas pela edição da MP579 na rentabilidade das empresas do setor. Para isso, foram criadas duas janelas temporais, compreendendo três anos anteriores e três anos posteriores à edição do normativo e criada uma dummy para identificar as empresas que aderiram à Medida e as que não aderiram. Foi elaborado o teste differences-in-differences e realizadas duas regressões em painel com as variáveis ROE e ROA para compreender a consequência da adesão à Medida por parte das empresas. O resultado dos testes revelou que a Medida afetou negativamente a rentabilidade das empresas que aderiram à renovação das concessões / The main objective of this work was to analyze the performance of companies at the electric sector in Brazil, with a focus on listed companies. As a complementary objective, the analysis of the effects for the issue of Provisional Measure 579/2012 in the power utilities. For this, a review of the literature was made from the electric sector in Brazil, its microeconomic structure and the regulatory model; Business performance assessment and related studies; Political and economic context of the companies in the sector and the problem of MP579. The quantitative analysis used accounting and governance, market and economic variables of 24 electric companies listed on BM& FBovespa from January 2010 to December 2015. Three studies were prepared. The first one was conducted to evaluate performance. Quarterly data were used and the regression model with panel data was applied and divided into three analyzes: the first one performed with ROE and Accounting and Governance variables, which resulted in the variables net margin and current liquidity to evaluate financial performance; The second with ROA and accounting and governance variables had as significant variables gross/asset debt, net margin and current liquidity for operational performance; And the third with the variable Return on Stocks and market variables resulting in the market value, enterprise value/ebitda and Ibovespa return to explain the market performance. The second study used annual data and applied panel data regression using the accounting and governance variables, market and economic, to evaluate the effects of the macroeconomic context on the set of variables in two separate analyzes, the first with the variable ROE and the second with ROA. For the first analysis, net debt/ebitda, net margin, capex/depreciation and amortization, enterprise value/ebitda, closing quote and beta are significant to explain financial performance. For the second analysis, net debt/ebitda, investment/shareholders\' equity, current liquidity, net margin, enterprise value/ebitda, dividend paid per share and beta were significant to explain operational performance. No evidences were found for the economic variables. The third study was conducted to evaluate the effect of the changes produced by the MP579 on the profitability of the companies. For that, two time horizons were created, comprising three years before and three years after the issue of the normative and created a dummy to identify the companies that joined to the Measure and those that did not adhere. The differences-in-differences test was produced and two panel regressions were performed with the variables ROE and ROA to understand the consequence of adherence to the Measure by the companies. The result of the tests shown that the Measure affected negatively the profitability of the companies that adhered to the renewal of the concessions

The diploma thesis is focused on the assessment of the level of public awareness on the issue of oil shortage in the territory of the South Bohemian Region and the comparsion of the obtained data with the results obtained in the region of Pilsen. The results of this research are linked to the second objective of proposing measures to improve the information system on the given issue. For the needs of the thesis, quantitative research was chosen as a questionnaire survey. The questionnaire itself consists of 17 semi closed questions, with 3 filtering questions in the introduction, ranking respondents by sex, age and municipality, followed by 14 specific questions. The purpose of the research is to determine the level of public awareness of possible regulatory measures related to the declaration of the state of oil shortage, focusing on fuel shortages, powers of state administration and self-government authorities and a general overview of the oil security of the Czech Republic. The data obtained suggest that the average knowledge of the correct answers averages around 65 % on average, but succes rates vary from 30 to 94 %. Questions with a low average success of the right answers are potential topics for improving awareness, for example through short TV spots, training courses, or information brochures. The diploma thesis can be used for educational purposes as a starting material for follow-up research, or it can serve as an inspiration for finding a suitable way of communicating with the public in the field of crisis management.

Submitted by CRISTIANO PICCARD GONCALVES null (cristiano.goncalves@ymail.com) on 2016-09-16T03:30:56Z No. of bitstreams: 1 Projeto - Cristiano Piccard Gonçalves - Rev. 15.pdf: 4585314 bytes, checksum: 3173bab5e6a2e825765f406fd71aa278 (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-09-22T14:16:02Z (GMT) No. of bitstreams: 1 goncalves_cp_me_bauru.pdf: 4585314 bytes, checksum: 3173bab5e6a2e825765f406fd71aa278 (MD5) / Made available in DSpace on 2016-09-22T14:16:02Z (GMT). No. of bitstreams: 1 goncalves_cp_me_bauru.pdf: 4585314 bytes, checksum: 3173bab5e6a2e825765f406fd71aa278 (MD5) Previous issue date: 2016-07-27 / O Setor sucroenergético está entre os mais importantes da economia brasileira e também com importância global no contexto das energias renováveis. A demanda pelo bicombustível e por açúcar cresce continuamente no Brasil e em várias regiões do planeta, criando grandes perspectivas para este setor. O sucesso desta jornada leva a necessidade de investimentos, aumento de produtividade, avaliação dos equipamentos existentes e projetos de pesquisas. Dentre os equipamentos do setor que merecem atenção especial e que devem passar por avaliação estrutural, estão os vasos de pressão. O número destes equipamentos em uma unidade do setor é bastante expressivo. A avaliação dos vasos de pressão é importante para evidenciar a condição de segurança, eficiência operacional e para planejar projetos de alteração, recuperação, reparo e investimentos futuros. O objetivo desta pesquisa foi realizar análise de tensões em um projeto de vaso de pressão com a utilização do Método dos Elementos Finitos (MEF) em comparação com soluções teóricas definidas em norma de projeto, também demonstrar a capacidade do MEF na solução de problemas de análise de tensão em vasos de pressão. As tensões atuantes nos diversos componentes do vaso de pressão estudado (pré-evaporador) foram obtidas pelo Método dos Elementos Finitos e com a utilização de expressões de cálculo teórico. Nas regiões distantes de descontinuidades observou-se proximidade dos resultados, o que não aconteceu em regiões de maior complexidade geométrica as quais não são abrangidas com a utilização das expressões de normas de projeto pelo método teórico. O Método dos Elementos Finitos pode ser utilizado como um complemento para o atendimento aos requisitos das normas de projeto de vasos de pressão. O MEF demostrou ser eficiente e, quando corretamente aplicado, e pode garantir bons resultados em projetos de análise estrutural. / The sugar-energy industry is among the most important of the Brazilian economy and also with global importance in the context of renewable energy. The demand for biofuel and sugar is continuously growing in Brazil and in several regions of the planet, creating great prospects for this sector. The success of this journey takes the necessity for investment, increase of productivity, evaluation of existing equipment and research projects. Among the equipment of the section that deserve special attention and must undergo by structural evaluation, are the pressure vessels. The number of the equipment in a sector unit is very significant. The evaluation of the pressure vessels is important to highlight the security condition, operational efficiency and provide subsidies to changing, recovery, repair designs and future investments. The objective of this research was to perform stress analysis in a pressure vessel design using the Finite Element Method (FEM) compared to theoretical solutions defined in project standard, also demonstrate the ability of the FEM in solving analysis problems of stress in pressure vessels. The stresses acting on the various components of the studied pressure vessel (pre-evaporator) were obtained by the Finite Element Method and the use of theoretical calculation expressions. In the distant regions of discontinuities were observed closeness of the results, what did not happen in regions of greater geometric complexity, which are not covered with the use of expressions of design standards. The Finite Element Method can be used as a complement of standard, which demonstrated to be effective and can ensure good results in structural analysis designs.

Orientador: Renato Dias Baptista / Coorientador: Luis Roberto A. Gabriel Filho / Coorientador: Wagner Luiz Lourenzani / Banca: Giuliana Aparecida Santini Pigatto / Banca: Luciano Munck / Resumo: O principal objetivo desta pesquisa foi investigar como as empresas do setor sucroenergético gerenciam as relações entre capacitação de pessoas e operação de tecnologias agrícolas e apresentar contribuições que possam reduzir os gaps entre competências atuais e competências requeridas aos trabalhadores que atuam na operação das novas tecnologias. Para tanto, realizou-se uma revisão bibliográfica do setor sucroenergético no Brasil; e revisões teóricas sobre o processo de inovação tecnológica; planejamento e desenvolvimento da gestão de recursos humanos; capacitação de pessoas e desenvolvimento de competências. A pesquisa possui caráter qualitativo, descritivo e exploratório, e adotou o método do estudo de caso. Duas usinas de grande porte do setor sucroenergético do Estado de São Paulo (maior produtor de cana-de-açúcar) foram selecionadas e nomeadas nesta pesquisa como Usina A e Usina B. A análise de redes sociais foi escolhida para verificar a quais agentes institucionais e organizacionais as usinas recorrem no que tange à capacitação. Verificou-se que a Usina A adota estratégia de treinamento e desenvolvimento contínuo e sua estrutura organizacional favorece a autonomia das unidades locais para criarem políticas e práticas específicas para uma demanda local. Já a Usina B atua com a estratégia de treinamento pontual no horizonte de curto prazo, sua estrutura organizacional é concentrada em uma unidade que estabelece e executa as políticas e práticas de gestão recursos humanos... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The research aim was to investigate how the companies in the sugarcane industry manage the relationship between training people and operation of agricultural technologies and to provide input that will reduce the gaps between current skills and competencies required of workers who work in the operation of new technologies. To this end, we carried out a literature review of the sugarcane industry in Brazil; and theory on the process of technological innovation; planning and development of human resource management; training people and developing skills. The research has a qualitative, descriptive and exploratory, and adopted the case study method. Two large plants the sugarcane industry in the State of São Paulo (the largest producer of sugarcane) were selected and nominated in this research as Usina A and Usina B. The social network analysis has been chosen to see which institutional and organizational agents plants turn when it comes to training. It was found that the plant takes training and continuous development strategy and its organizational structure favors the autonomy of local units to create specific policies and practices for local demand. Already Usina B acts with the timely training strategy in the short-term horizon, its organizational structure is concentrated in a unit that establishes and executes policy and human resources management practices. Both plants have resorted to institutional and organizational agents agricultural technologies to enable operators.... (Complete abstract click electronic access below) / Mestre

This thesis aims to set a complex view on the economy of the Russian Federation, show its strengths and weaknesses and evaluate its competitiveness in the context of oil and gas reserves. For this purpose the thesis is divided into three chapters. The first one analyses Russian macroeconomics and rates its efficiency, especially after 2000 and in relation to the global financial and economic crisis in 2008. Furthermore, the thesis describes country's energetic sector, its issues and perspectives, impact on economic growth and consequences of insufficient diversification and Russian dependency on export of resources. The main contribution of the thesis represents the last chapter which aims to identify Russian potential with regard to competitiveness, classify its possibilities, suggest solutions and changes needed to enhance competitiveness and ensure sustainable growth independent on resource prices. In conclusion, possible perspectives of Russian development until 2030 are brought forward. The analysis of competitiveness is based on the methodology of the World Economic Forum and Global competitiveness index.

In this dissertation, the examination of energy sector development is presented. The purpose is to understand and highlight the importance of financing access for innovation activities, along with the business transparency necessary for firm value and the impact of corruption on capital investments in energy companies. Globally, long-term energy confidence is dependent on energy security and supply. Based on our empirical estimations, we expect there to be an increasing need for understanding financing innovations in the European energy industry. We expect more support for corporate governance integrity within Russia, as Russia is the main energy supplier for the European energy sector. It is expected that corruption will be a dominant issue for countries that are rich in natural resources. The main empirical findings and concluding comments are as follows:  The EU energy sector requires substantial financial support for promoting innovations, especially among ‘younger’ energy companies and those in the newest EU countries.  We expect to see increased discussion and long-term development of corporate governance integrity (transparency and disclosure, in particular) among Russian energy firms based on the long-term investment attractiveness of sustained energy production and supplies to countries that are energy dependent.  We conclude that investment activities in natural resource exploitation are directly linked with the presence of corruption, and that tightening up on corruption should facilitate FDI (foreign direct investment) in the primary industry and enable the effective use of received natural resource gains. To summarise, in this assessment, we empirically studied the EU, Russian and global energy industries, focusing on the issue of the development of energy within three key areas: the examination of financing for innovation, corporate governance integrity and corruption within primary FDI inflows.

Submitted by Cláudia Bueno (claudiamoura18@gmail.com) on 2016-02-04T14:42:58Z No. of bitstreams: 2 Dissertação - Winder Rodrigues Pires - 2014.pdf: 4503535 bytes, checksum: ddebcb242e4cbf591f49648569b6ee6e (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-02-11T11:40:12Z (GMT) No. of bitstreams: 2 Dissertação - Winder Rodrigues Pires - 2014.pdf: 4503535 bytes, checksum: ddebcb242e4cbf591f49648569b6ee6e (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-11T11:40:12Z (GMT). No. of bitstreams: 2 Dissertação - Winder Rodrigues Pires - 2014.pdf: 4503535 bytes, checksum: ddebcb242e4cbf591f49648569b6ee6e (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2014-09-03 / Fundação de Amparo à Pesquisa do Estado de Goiás - FAPEG / The sugar cane plantation is present in Brazil since the Portuguese colonization beginning. The techniques used by the sugar cane industry toward production of sugar, and then alcohol, were not worried with preservation of natural resources, being associated, along its history, with environment damages as deforestation, fires, natural biodiversity injuries, water and soil contamination, among others. However, with the growth of social mobilization and the State rules around natural resources preservation and environmental quality, since the mid-twentieth century, the field and the industry suffered a technical reformulation to reduce their environmental liabilities and increase its scale production, at the same time. The growing demand for renewable fuels originated with international agreements to reduce emissions of greenhouse gases intensified the expansion of the sugar cane industry in the areas of Cerrado in Brazil. The adequate climate (settings), soil and topographical conditions of this biome- territory made the success and intensification of this plantations, reconfiguring the areas an restructuring the environmental where they were planted. In micro south-west of Goiás State works ten sugar cane industries and another one being implemented. The goal of this study is set up a series of information about this sector, its transformations in a technical way, passing trough different phases (sugar cane, than alcohol and energetic cane at least) until nowadays, when incorporates the fame of sustainable development provider. In this search, the relationships between environmental policies, especially post-Kyoto, and the expansion of the sector are emphasized. Inside this, we sought to understand how the installation of the sugarcane industry in the micro region of south-west Goiás could offer empirical subsidies, from a socio-spatial analysis of territorial dynamics and legitimacy of the environmental speech made by the environmental sector. The methodology used was semi-structured interviews with those responsible for environment part and with the mill workers; lifting of the environmental legislation related; analysis of the studies and reports of environmental impacts of installed plants; and research of environmental public Agencies assessments. It was found that technological standard used by new plants installed in the micro south-west Goiás allowed minimize some environmental liabilities historically rooted to the sector. However, the intensification of sugar cane cultivation at this micro region can result in new impacts as increase the use of water for irrigation, soil compaction and monoculture. It is necessary therefore, an environmental regulation that covers the specific situation of the sector and consider the situations experienced by local actors in order to preserve environmental quality. / A cultura da cana-de-açúcar está presente no Brasil desde o início do processo da colonização portuguesa. As técnicas utilizadas pela atividade canavieira voltadas para produção do açúcar e posteriormente do álcool não tiveram como base uma preocupação com a preservação dos recursos naturais, sendo associadas, ao longo de sua história, a grandes prejuízos ambientais, como desmatamento, queimadas, perda da biodiversidade natural, contaminação hídrica e dos solos, entre outros. No entanto, com o crescimento da mobilização social e do Estado em torno da preservação dos recursos naturais e da qualidade ambiental a partir de meados do século XX, houve uma reformulação técnica por parte deste setor, tanto no campo como na indústria, com o intuito de diminuir seus passivos ambientais ao mesmo tempo em que aumentava sua escala de produção. A crescente demanda por combustíveis renováveis, originada com os acordos internacionais para diminuir as emissões de gases do efeito estufa, intensificou a expansão do setor sucroenergético nas áreas de Cerrados no Brasil. Devido às condições (configurações) climáticas, pedológicas e topográficas deste bioma-território serem adequadas ao cultivo da cana-de-açúcar, houve uma reconfiguração espacial e uma reestruturação socioambiental nos locais onde este plantio foi implantado ou intensificado. Na microrregião do Sudoeste de Goiás, estão em atividades dez usinas sucroenergéticas e uma em fase de implantação. Este trabalho tem como objetivo verificar a estruturação do setor nesta microrregião e as consequências ambientais que se estabeleceram. O trabalho procura estabelecer, inicialmente, um conjunto de informações sobre como o setor foi se transformando na perspectiva técnica, passando por diferentes fases (açucareiro, sucroalcooleiro, sucroenergético), até chegar aos dias atuais, quando incorpora no seu portfólio de “provedor do desenvolvimento sustentável”. Dentro desse itinerário, dá-se ênfase entre as relações das políticas ambientais, especialmente pós-Kyoto, e a expansão do setor. E dentro dessa expansão, procurou-se compreender como a instalação do setor sucroenergético na microrregião do Sudoeste de Goiás poderia oferecer subsídios empíricos, a partir de uma análise socioespacial, da articulação da dinâmica territorial e sua legitimação do discurso ambiental feito pelo setor. Para isso, utilizou-se como metodologia entrevistas semiestruturadas com os responsáveis da parte ambiental e operários das usinas; levantamento da legislação ambiental que abrange o setor; análise dos estudos e relatórios de impactos ambientais das usinas instaladas; e levantamento das autuações ambientais nos órgãos públicos. Verificou-se que o padrão tecnológico utilizado pelas novas usinas instaladas na microrregião Sudoeste de Goiás permitiu minimizar alguns passivos ambientais historicamente arraigados ao setor. No entanto, a intensificação do cultivo canavieiro na microrregião pode acarretar novos impactos, como a intensificação do uso da água para irrigação, a perda de área para outras culturas, compactação dos solos e a monocultura. Faz-se necessária, assim, uma normatização ambiental que abranja as situações específicas desse setor e que leve em consideração as situações vivenciadas pelos agentes locais, no intuito de preservar a qualidade ambiental.

A produção brasileira de etanol na safra 2018/19 foi de aproximadamente 30,4 bilhões de litros. Na produção de etanol, realiza-se a extração do caldo de cana-de-açúcar, do qual se prepara o mosto que não é esterilizado. Os contaminantes presentes afetam negativamente a eficiência e produtividade, por isso, ao utilizar o mosto esterilizado é possível diminuir perdas do processo. Dentre os vários métodos que podem ser utilizados para a esterilização do mosto, destaca-se o feixe elétrons, porque permite tratar grande volume de mosto em pouco tempo, por esses motivos, os objetivos do trabalho foram: a) verificar os efeitos do tratamento com feixe de elétrons sobre mosto derivado da cana-de-açúcar; b) avaliar o potencial de esterilização e os efeitos físico-químico sobre açucares; c) avaliar o rendimento e a produtividade da fermentação alcoólica. Na primeira etapa do experimento, o mostro foi contaminado (107 UFC.mL-1), posteriormente foi submetido à diferentes tratamentos radioativos de 0, 10, 20, 40 e 80 kGy (respectivamente T0, T1, T2, T3 e T4). Após os tratamentos foram feitas as análises por contagem total de microrganismo e bactérias totais e caracterizado pelos teores de carboidratos, glicerol, 5-HMF, furfural, fenólicos totais e flavonoides totais. Na segunda etapa foram utilizados os mostos sujeitos aos seguintes tratamentos da primeira etapa T0, T1, T2 e T3. A fermentação alcoólica utilizou a levedura da espécie Saccharomyces cerevisiae, que foi monitorada através da análise do desprendimento de CO2. Também foram avaliados teores de carboidratos, glicerol, alcoólico, rendimento, produção, viabilidade celular e contaminação bacteriana e total. Após a primeira etapa foram observadores que os tratamentos apresentaram um redução das atividades dos microrganismos. Na análise de fenólicos totais houve um aumento, provavelmente pela degradação dos fenólicos complexos em mais simples, e, para as demais análises todos os tratamentos demonstraram resultados semelhantes entre si. Na etapa da fermentação, os resultados das análises demonstraram que ART foram consumidos 99,5%. O teor de manitol apresentou um aumento, justificado por ser um indicador de contaminação. O rendimento mostrou aumento de até 5% em relação T0 e T3 ou T4 e 4% entre T0 e T1. As análises de teor glicerol, e viabilidade celular não apresentaram diferença significativa entre os tratamentos. Conclui-se que, é possível utilizar a aplicação dos feixes de elétrons para esterilizar o mosto, visando a produção de etanol, na dose de 80 kGy, ocorreu a esterilização do mosto e não há necessidade de se utilizar agentes antimicrobianos para o controle de contaminantes na fermentação alcoólica. O tratamento do mosto com feixe de elétrons não promoveu a inversão de açúcar. Foi observado um aumento do rendimento fermentativo para os mostos tratados com feixe de elétrons. / Brazilian ethanol production in the 2018/19 harvest was approximately 30.4 billion liters. In the production of ethanol, the sugarcane juice is extracted from which the must is prepared which is not sterilized. Contaminants present negatively affect efficiency and productivity, so using sterile mash can reduce process losses. Among the various methods that can be used for the sterilization of the wort, the electron beam stands out, because it allows to treat large volume of wort in a short time, for these reasons, the objectives of the work were: a) to verify the effects of electron beam treatment on sugar cane must; b) to evaluate sterilization potential and physicochemical effects on sugars; c) evaluate the yield and productivity of alcoholic fermentation. In the first stage of the experiment, the specimen was contaminated (107 CFU.mL-1), subsequently submitted to different radioactive treatments of 0, 10, 20, 40 and 80 kGy (respectively T0, T1, T2, T3 and T4). After the treatments, total microorganism and total bacteria counts were analyzed and characterized by carbohydrate, glycerol, 5-HMF, furfural, total phenolics and total flavonoids. In the second stage were used musts subject to the following treatments of the first stage T0, T1, T2 and T3. The alcoholic fermentation used the yeast of Saccharomyces cerevisiae species, which was monitored by detachment analysis of CO2. Carbohydrate, glycerol, alcoholic content, yield, production, cell viability and bacterial and total contamination were also evaluated. After the first stage, it was observed that the treatments presented a reduction of the microorganisms activities. In the analysis of total phenolics there was an increase, probably due to the degradation of complex phenolics into simpler ones, and for the other analyzes all treatments showed similar results. In the fermentation stage, the results of the analyzes showed that ART was consumed 99.5%. The mannitol content showed an increase, justified by being an indicator of contamination. The yield showed an increase of up to 5% in relation to T0 and T3 or T4 and 4% between T0 and T1. Analysis of glycerol content and cell viability showed no significant difference between treatments. It can be concluded that it is possible to use the electron beams application to sterilize the must, aiming at the 80 kGy ethanol production, the sterilization of the must occurred and there is no need to use antimicrobial agents to control contaminants. in alcoholic fermentation. The treatment of wort with electron beam did not promote sugar inversion. An increase in fermentative yield was observed for electron beam treated musts.

Bakgrund: Redovisning syftar till att ge en historisk bild av en organisation – ett företag eller en koncern. Skillnaden mellan den bild som baserar sig på redovisningsprinciper (och regler) och en bild, vilken som helst, är jämförbarheten. Goodwillned-skrivningar skapar problem med just jämförbarheten. Det skäl som anges baserar sig på regler stipulerade i IFRS. Skälen som koncerner anger är i sin tur naturligtvis motiverade mer eller mindre väl med utgångspunkt i IFRS men dessa regler innehåller en betydande rymlighet som kan beskrivas i termer av godtycke. Den här uppsatsen undersöker denna rymlighet i termer av regleringen och skälen för nedskrivning som ingen undersökning hittills orienterat sig mot. Syfte: Den här undersökningen syftar till att förtydliga strukturer i skälen till goodwill-nedskivningar som ett exempel på strukturer mellan explicita skäl och regler och underliggande (implicita) tillämpningar och normer. Metod: Metoden som användes var facktextanalys. Företagen i studien är valda utifrån kriterier som är energi- och råvaruföretag, börsnoterade på stockholmsbörsen (NASDAQ OMX Nordic). Resultat: Resultaten redovisas i en tabell där man kan se tendenser. En tendens är att företagen har ett behov av att förklara och försvara sitt agerande. En annan är på normnivån, att man gärna vill vara rationell och ärlig. Det som vidare framträder är ett möjligt samband mellan den explicit formulerade regeln (IFRS) och de skäl som anges. Men detta samband är inte entydigt. Slutsats: Goodwillnedskrivningar förefaller vara svagt institutionaliserat. Godtycket (öppenheten) tycks vara det centrala som bäst förklarar det empirin visat. De skäl som koncernerna ger kopplar inte entydigt till reglerna, istället tycks det som om det finns ett betydande utrymme (godtycke) att utforma en praktisk redovisningsmodell när det gäller nedskrivningarna. / Background: The aim of accounting is to provide a historical view of an organization – a company or concern. The difference between the view that is based on accounting principles (and rules) and a view, any view, is comparability. Goodwill impairment causes a problem with precisely this comparability. The reasons given are based on rules stipulated in IFRS. The reasons that a concerns use are, in turn, motivated more or less well on the basis of IFRS but these rules contain a considerable spaciousness thus the use is arbitrary. This thesis examines the spaciousness in terms of regulation and the reasons for impairment as no study so far has studied this. Aim: This study aims to clarify the structures in the reasons for goodwill impairment as an example of the structures of explicit reasons and rules and implicit applications of standards Method: The method used was specialized text analysis. Concerns in the study are selected based on specific criteria. These concerns are selected based on the commodity and energy industries. The stocks of the concerns are listed on the Stockholm Stock Exchange (NASDAQ OMX). Results: The results are presented in a table where one can see tendencies: one such tendency is that concerns have a need to explain and defend their impairments. Another tendency is on the normative level, that one wants to be rational and honest. What also emerges is a possible connection between the explicitly formulated rule (IFRS) and the reasons given. But this relationship is not unambiguous. Conclusion: Goodwill impairment appears to be only slightly institutionalized. The arbitrariness (spaciousness) appears to be the key element that explains what our empirical data has shown. The reasons that concerns provide does not clearly link to the regulations, instead it appears that there is a considerable spaciousness (arbitrariness) to the design of a practical accounting model in terms of impairment.

The objective of the current study is to explore and identify the Critical Success Factors (CSFs), which impact upon the effective implementation of Human Resource Development (HRD) initiatives in support of nationalisation, and to recommend a model for practical application and future research. Accordingly the study focused on identifying and analysing the various factors in the localisation of a workforce with regard to five broad categories, namely: national level factors, organisational (policies and practices related) factors, organisational (HR related) factors, individual level (expatriate and experienced staff related) factors and individual level (UAE national related) factors. The data for the study was collected using both qualitative and quantitative methods. Qualitative methods were used to develop an in-depth case study of the Emiratisation process in an oil and gas organisation, as well as for identifying the critical success factors to be included in the survey questionnaire for collecting the quantitative data. The results of the study indicated that the critical success factors identified in the study are part of a complicated reality and need to be managed to ensure success of the localisation of a workforce. The mean scores obtained on the various factors differed significantly across the organisations or sub groups of respondents used in the study. This indicates that the impact of various factors that facilitate or constrain the localisation efforts are highly contextual and organisation specific. The findings of the study revealed valuable insights that could enrich not only future research in the area, but also the practical application of HR tools and methods to support the localisation process. The current study also developed a model for practical application and future research in the area. The model identified the role of HR strategies and tools as critical for managing the CSFs and ensuring the success of the process of localisation. The model developed in the current study also emphasises the need to define the 'success' of localisation in much broader terms, by addressing complex issues such as, employee morale and motivation, expectations of all employees, including expatriates and so forth, rather than just focusing on the number of UAE nationals employed and their competencies. The current study also identified some of the limitations of the study and highlighted suggestions for future research.