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In a time where the implementation of technical solutions has become common in the audit industry, the auditor's way of performing judgments of a company's financial reports has changed. The purpose of this essay is to, based on the Technology Dominance Theory and the Technology Acceptance Model (TAM), contribute knowledge about the consequences of digitization in the auditing industry, specifically on the role of the auditor and its professional judgment. In addition, the paper examines the effects that digitization has on the required skills in today's digital audit environment. In the essay, a deductive research approach is used, and a qualitative method is applied in the form of semi-structured interviews with authorized auditors in Sweden. The essay shows that the implementation of digital tools challenges today's auditors to develop professional judgment in high-risk areas. The process of extracting and transforming audit evidence into appropriate digital formats has also been shown to result in an improved judgment capability. However, the paper could not show any differences in whether the use of digital tools can dominate professional judgment among authorized auditors. Furthermore, the paper identifies some of the qualifications that may be in demand as a result of the implementation of digital audit tools.

[pt] O trabalho tem como objetivo analisar os modelos de aplicação tecnológica dos precedentes judiciais pelo STF, que possuem a intenção de automatizar o juízo de admissibilidade, e, verificar se tal tecnologia pode ser utilizada sem infringir os princípios constitucionais, especialmente o devido processo legal. O cerne do estudo está consubstanciado nas ferramentas de inteligência artificial que vem sendo utilizadas pelo Poder Judiciário com o objetivo de auxiliar a atividade jurisdicional a lidar como fenômeno da hiperjudicialização. Para tanto, apresentamos o sistema de precedentes do Código de Processo Civil de 2015 que tem como finalidade a garantia e aplicação dos princípios da isonomia e segurança jurídica, assim como diminuir o problema das ações repetitivas. Trabalhou-se também os sistemas de inteligência artificial utilizados, assim como os problemas mais relevantes que eles apresentam tais como, data sets viciados, opacidade algorítmica e discriminação racial e social. Abordou-se também a utilização do Sistema Victor pelo Supremo Tribunal Federal que tem como finalidade automatizar o juízo de admissibilidade dos recursos. Por fim, procurou-se avaliar de que modo as tecnologias podem contribuir para um mais eficaz processamento dos recursos, em especial no que diz respeito ao juízo de admissibilidade. / [en] The purpose of this study is to analyze the models of technological application of judicial precedents by the STF, which intend to automate the admissibility determination, and to determine whether such technology can be used without violating constitutional principles, particularly due process of law. The core of the study consists of the artificial intelligence tools utilized by the Judiciary to assist the judicial activity in dealing with the phenomenon of hyperjudicialization. Consequently, we present the precedent system of the Civil Procedure Code of 2015, which aims to ensure and apply the principles of isonomy and legal certainty, as well as reduce the problem of repetitive actions. In addition, the employed artificial intelligence systems and the most pertinent problems they present, such as biased data sets, algorithmic opacity, and racial and social discrimination, were examined. The Federal Supreme Court s use of the Victor System, which aims to automate the appeals admissibility determination, was also discussed. Lastly, an effort was made to evaluate how technologies can contribute to a more efficient appeals processing, particularly with regard to the admissibility determination.

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[pt] A presente dissertação tem como objetivo o estudo sobre o Espírito Santo Paráclêtos e as suas funções, delimitado na perícope Jo 16,4b-15, situada dentro do quadro dos capítulos Jo 13–17 intitulado de discurso de despedida. Nesta perícope são descritas as funções exercidas pelo Paráclêtos, as quais são específicas, inconfundíveis e não mencionadas nos outros logions sobre o Paráclêtos delimitados em Jo 14,15-17; Jo 14,25-26 e Jo 15,26-27. No entanto, para o aprofundamento desse tema, foi necessário o aprofundamento das questões que envolvem o Quarto Evangelho, no que concerne: à formação do Evangelho, às vertentes teológicas, à relação entre o Discípulo Amado e o autor, ao lugar de origem, as hipóteses da composição, bem como aos contextos que influenciaram o pensamento joanino, assuntos estes denominados questão joanina. Sendo assim, a partir deste aporte desenvolveu-se a exegese da perícope, tendo como pergunta norteadora: como entender a necessidade da partida de Jesus para que o Paráclêtos seja enviado (cf. Jo 16,7)? Sobre essa questão é estabelecida a inter-relação entre a missão do Filho e a missão do Paráclêtos, bem como o fato de que nas narrativas sobre o envio do Paráclêtos, ora é o Pai, que envia mediante a intercessão de Jesus (cf. Jo 14,16.26), ora é o Filho, que envia de junto do Pai (cf. Jo 15,26; Jo 16,7). Para o alcance à resposta desse questionamento, realizou-se a aplicação do método histórico-crítico e a investigação de obras de autores modernos, chegando à conclusão, por meio desses instrumentos, de que há uma inter-relação entre a missão do Filho e a Missão do Paráclêtos, isto é, o Espírito dá continuidade à obra do Filho por meio do testemunho dos discípulos. / [en] This dissertation aims to study about the Holy Spirit-Paraclete and its functions, as described in Jn 16,4b-15, situated within the framework of the chapters 13–17 titled farewell speech . This pericope describes the duties performed by the Paraclete, which are specific, unmistakable, and are not mentioned in the other logions about the Paraclete in Jn 14,15-17; Jn 14,25-26; Jn 15,26-27. However, for the further development of this subject, the deepening of the issues surrounding the Fourth Gospel was necessary, regarding: the formation of the Gospel, the theological aspects, the relationship between the Beloved and the author, place of origin, the hypotheses of the composition, as well as the context that influenced the Johannine thought, all of which called Ioannina Issue . Thus, from this contribution we developed the exegesis of the pericope, with the guiding question: How can one understand that the departure of Jesus was necessary for the Paraclete to be sent (cf. Jn 16,7)? This is a question upon which the interrelationship between the Son s mission and the mission of the Paraclete is established, as well as the fact that the narratives about the sending of the Paraclete, oftentimes it is the Father who sends through the intercession of Jesus (cf. Jn 14,16.26), oftentimes it is the Son who sends the Paraclete from the nearness of the Father (cf. Jn 15,26; Jn 16,7). To reach the answer of this question, there was the application of the historical-critical method and the research works of modern authors, which led to the conclusion that that there is an interrelationship between the Son s mission and the mission of the Paraclete, that is, the Spirit continues the Son s work through the witness of the disciples.

The interest in structural health monitoring (SHM) has grown considerably in the past half century, due to an explosive growth in the availability of new sensors, the development of powerful data analysis techniques, and the increasing number of civil infrastructure that are approaching or exceeding their initial design life. In SHM, we acquire observation on the behavior of a structure to understand its condition state, based on which we decide how to manage it properly. However, this optimistic view of SHM is in contrast with what happen in real life: infrastructure operators are typically skeptical about the capacity of monitoring to support decisions, and instead of following the suggestions provided by SHM, they often act based on their experience or common sense. The reason is that at present it is not fully clear how in practice to make decisions based on monitoring observation. To fill this gap between theory and practice, I propose to consider SHM as a logical process of making decision based on observation consisting of two steps: judgment, in which the condition state of structures is inferred based on SHM data, and decision, in which the optimal action is identified based on a rational and economic principle. From this perspective, a monitoring system should provide information that can improe he managers knoledge on he srcral condiion sae enough to allow them to make better decision on the structure management. Therefore, in designing a monitoring system, the design target must be the accuracy in the knowledge of structural state achieved analyzing the observations provided by it. However, when an engineer designs a monitoring system, the approach is often heuristic, with performance evaluation based on experience or common sense rather than on quantitative analysis. For this reason, I propose a performance-based monitoring system design, which is a quantitative method for the calculation of the expected performance of a monitoring solution a pre-posteriori and for checking it effectiveness in the design phase. It is based on the calculation of the monitoring capacity and the monitoring demand the counterparts of structural capacity and demand in the semi-probabilistic structural design, and like in structural design, the solution is satisfactory if the capacity is equal or better than the demand. The choice in whether to invest a limited budget on a monitoring system or in a retrofit is another critical choice for infrastructure managers: a retrofit work can increase the capacity and the safety of a structure, while sensors do not change the capacity, nor reduce the loads. Recently, the SHM-community has acknowledged that the benefit of installing a monitoring system can be properly quantified using the concept of Value of Information (VoI). A typical assumption in the VoI estimation is that a single decision-maker is in charge for decisions on both the investment in SHM for a structure, and its management based on SHM data. However, this process is usually more complex in the real world, with more individuals involved in the decision chain. Therefore, I formalize a rational method for quantifying the conditional value of information when two different actors are involved in the decision chain: the manager, who operate the structure based on monitoring data; and the owner, who chooses whether to install the monitoring system or not, before having access to these data. The results are particularly interested, showing that under appropriate conditions, the owner may be willing to pay to prevent the manager to use the monitoring system. Application to case studies are presented for all the research contribution presented in this doctoral thesis.

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