nÃo hà / A presente dissertaÃÃo tem como propÃsito apresentar novas perspectivas para a compreensÃo da pobreza multidimensional no Cearà urbano do Brasil nos anos de 2006 a 2013. Foi utilizada uma metodologia construÃda por Bourguignon e Chakravarty (2003), na qual apresenta uma nova forma diferenciada de mensurar a multidimensionalidade da pobreza. Com dados retirados da Pesquisa Nacional por Amostra de DomicÃlio (PNAD). Os resultados das seis dimensÃes analisadas revelaram uma reduÃÃo de 26,31% em 2006, para 21,71% em 2013, da pobreza multidimensional, em que esta apresentou uma trajetÃria decrescente durante o perÃodo de estudo. Pode-se inferir que para reduzir a pobreza multidimensional da populaÃÃo urbana cearense, à necessÃrio adotar polÃticas pÃblicas direcionadas especificamente para as dimensÃes que mais impactam a pobreza, sendo elas: educaÃÃo, trabalho e demografia, comunicaÃÃo e informaÃÃo, e saÃde. / This paper aims to present new perspectives for the understanding of multidimensional poverty in Cearà urban in the years 2006 to 2013 built by Bourguignon and Chakravarty (2003), which has been used a new alternative way to measure the multidimensionality of poverty. With data from the National Survey by Household Sampling (PNAD). The results of the six dimensions reduction in the proportion of multidimensional poor the Cearà urban population analyzed revealed a reduction of 26.31% in 2006 to 21.71% in 2013, the multidimensional poverty, as that presented a downward trend during the study period. It can be inferred that to reduce the multidimensional poverty Cearà urban population, one must adopt public policies aimed specifically at the dimensions that most impact poverty, namely: education, work and demographics, communication and information, and health.

As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham que os auditores devem executar determinada tarefa quando de fato eles não têm a obrigação nem o objetivo de fazê-la. Utilizando o constructo de Porter (1990), este trabalho teve como objetivo identificar a existência do AEG de razoabilidade nas decisões de litígios (acórdãos) nos quais as empresas de auditoria figuram como polo passivo. A intenção foi verificar se a diferença de expectativas com relação ao trabalho do auditor fez-se presente nos documentos de conclusão dos processos cíveis e administrativos. Para tanto, foram analisados: 11 acórdãos de processos cíveis, 19 acórdãos de processos administrativos CVM e 4 acórdãos de processos administrativos Bacen, totalizando 34 acórdãos. A metodologia empregada foi a análise documental e análise de conteúdo. Para auxiliar na organização e análise dos dados, foi utilizado o software Nvivo®. Além da análise dos acórdãos, foram realizadas entrevistas com ex-membros do Colegiado da CVM, para confirmar o entendimento de como funcionam os processos de julgamento nesse Regulador, bem como obter a perspectiva desses profissionais diretamente envolvidos em julgamentos dessa espécie. Para o total dos acórdãos analisados, foi identificada a presença de AEG de razoabilidade em 10 casos, o que representa aproximadamente 29% do total. Além da identificação AEG de razoabilidade nas argumentações dos juízes, o gap também foi identificado, de forma muito mais frequente, em diversos trechos dos documentos analisados, como, por exemplo, as argumentações da acusação e advogados envolvidos. Os achados desta pesquisa foram importantes pois a identificação da existência desse gap pôde auxiliar no endereçamento desta questão. A tomada de decisão com base em argumentos equivocados pode não apenas trazer prejuízos para as firmas de auditoria, mas também para o Sistema Financeiro Nacional e setor financeiro empresarial em geral, bem como ocasionar injustiças. Como uma das formas de endereçamento do problema, nos casos dos processos administrativos, sugere-se que a composição do Colegiado e do CRSFN seja diversificada, ou mesmo que tenha a presença de um especialista para casos de julgamentos específicos, como são os casos dos julgamentos que envolvem o auditor independente. / The responsibilities entailed in the work of the auditor are a subject of much debate, chiefly when frauds and other financial scandals occur. Frequently on these occasions the function of the auditor comes into question and the business world attributes certain responsibilities to these professionals that they may not actually have (Audit Expectation Gap - AEG). The author Porter B. A. (1990) separated AEG into two main components: (i) the performance gap, and (ii) the reasonableness gap. The latter refers to the difference between the expectations of users of financial information regarding the specific tasks they believe auditors should perform and the obligations and objectives those auditors actually have. Using the construct of Porter B. A. (1990), this work has the objective of identifying the existence of the reasonableness gap in legal rulings (decisions of appellate courts) in which audit firms were the defendant. The intention was to establish if the difference in expectations regarding the work of the auditor was present in the decisions and opinions of the civil and administrative proceedings. In order to do so, an analysis was made of 11 civil appellate court decisions, 19 administrative rulings of the Comissão de Valores Mobiliários - CVM (equivalent to the Securities and Exchange Commission in the USA) and four administrative rulings of Brazilian Central Bank; 34 judgments in all. The methodology employed was document analysis and content analysis. To aid in the organization and analysis of data, Nvivo® software was used. In addition to analysis of the judgments, interviews were conducted with former members of the CVM board to confirm the understanding of how trial procedures function at this regulator, as well as to gain the perspective of these experts, who are directly involved in judgments of this kind. From the total of the judgments analyzed, the presence of reasonableness AEG was identified in 10 cases, which represents approximately 29% of the total. In addition to identifying reasonableness AEG in the arguments of judges, this gap was also identified, and much more frequently, in various passages of the documentation on the argumentation of attorneys involved in the cases. The findings of this study are important because identifying the existence of this gap may aid in addressing the issue. Rulings based on misguided arguments can not only harm audit firms but also damage the National Financial System and the corporate financial sector in general, as well as causing injustice. As one way of addressing the issue, in administrative cases it is suggested that the composition of the panel and the CRSFN (Council of Appeals of the National Finance System) be made more diverse, and in certain cases even include a specialist, such as when judgments involve an independent auditor.

The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard.  In order to investigate this issue, we have interviewed auditors to get their view of how they have implemented and applied KAM in the audit report. Our results show that auditors are skeptical in regards to the audit report being as entity-specific and transparent as IAASB expect it to be, since there exist an underlying fear of overstepping TCD.

L’objectif de ce travail de thèse a été d’étudier une alternative à la cellule photovoltaïque à hétérojonction classique de silicium amorphe/cristallin avec un matériau (GaP) qui permettrait une amélioration de rendement grâce à ses propriétés optiques et électriques. L’étude du potentiel des hétérojonctions GaP/Si pour des applications PV nous a amené à étudier chacun des aspects critiques inhérents à leur réalisation. La préparation chimique de la surface des substrats et les mécanismes qui contrôlent la structuration de la surface de Si(100) ont été étudiés afin d’obtenir une surface de silicium mono-domaine (à marches diatomiques) et faiblement rugueuse par homoépitaxie (dépôts par UHV-CVD). Cette étude a été complétée par l’étude de l’influence de la préparation de surface (préparation chimique et homoépitaxie) du substrat sur la qualité cristalline du GaP déposé en deux étapes par MEE et MBE. La croissance de GaP par MEE a par la suite été effectuée sur des substrats de Si(100) ayant uniquement subi une préparation chimique de surface. Les paramètres de la séquence de croissances MEE ont été étudiés et ajustés afin d’optimiser la phase de nucléation du GaP. La qualité structurale des dépôts a été évaluée par des caractérisations par AFM et DRX. Les couches minces de faibles épaisseurs (20nm) présentent une faible rugosité de surface équivalente à une homoépitaxie et une fraction volumique de MTs inférieure à la limite de détection. La croissance MEE permet d’assurer une nucléation 2D. Cependant les caractérisations par TEM et STM révèlent la présence de parois d’antiphase. En parallèle, la simulation de structures HET GaP/Si (effectuée grâce au programme AFORS-HET) et la réalisation de diodes et de démonstrateurs cellules GaP/Si ont permis de démontrer les optimisations apportées par l’utilisation d’un émetteur de GaP. Ces composants ont été étudiés par caractérisations optiques et électriques. Nous avons constaté une limitation des performances due à la présence de pièges à l’interface et dans le volume. Ces différentes études ont donc permis d’identifier les verrous technologiques à lever pour exploiter pleinement les cellules à hétérojonctions GaP sur silicium afin d’obtenir des hauts rendements photovoltaïques. / The main objective of this thesis is to study an alternative to conventional amorphous/crystalline silicon heterojunction solar cell using gallium phosphide (GaP) as an emitter layer. This would allow a performance improvement because of its optical and electrical properties. The potential of GaP/Si heterojunction solar cells have been evaluated by studying each of the critical issues inherent to their fabrication process. The chemical preparation of the substrates surface and the mechanisms controling the structure of the Si (100) surface have been studied in order to obtain a single domain silicon surface (with diatomic steps) and slightly roughened by homoepitaxy (UHV-CVD). This work was completed by the study of the impact of surface preparation (chemical preparation and homoepitaxy) of the substrate on the crystalline quality of GaP deposited in two steps by MBE and MEE. The growth of GaP by MEE was subsequently carried out on Si(100) substrates having only undergone a chemical surface preparation. MEE growth sequence parameters were studied and adjusted to optimize GaP nucleation. The structural quality of the thin films was evaluated by AFM and XRD characterizations. Thin films of 20 nm have lower surface roughness equivalent to an homoepitaxy and a volume fraction of MTs below the detection limit. The MEE growth ensures a 2D nucleation. However, TEM and STM characterizations reveal the presence of antiphase boundaries. In parallel, simulations of the structure HET GaP/Si (with AFORS-HET) have been performed to evaluate the potential of the structure. First, diodes and demonstrator cells with GaP/Si junction have been fabricated and optically/electrically characterized. Limitations in performance due to the presence of traps at the interface and silicon volume degradation have been observed. All this work has allowed us to identify the technological issues to overcome in order to fully exploit the GaP/Si heterojunction cells to improve solar cell performance.

Orientador: Luiz Fernando Zagonel / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Física Gleb Wataghin / Made available in DSpace on 2018-08-28T03:52:44Z (GMT). No. of bitstreams: 1 Ramos_Raul_M.pdf: 5673835 bytes, checksum: 005e134cbd8cbb241cbdf367a75f35a3 (MD5) Previous issue date: 2015 / Resumo: Eletrodos condutores transparentes (TCE) possuem grande importância para tecnologias de informação e geração de energia. O TCE mais eficiente na atualidade é o ITO (In2O3 dopado com Sn), que pode alcançar resistividades em torno de 2.10-4 ?cm e uma transmitância ótica de 80% a 90% na região do visível. Entretanto, a escassez dos recursos naturais de Índio e sua grande demanda sugerem a necessidade de materiais alternativos. O presente estudo tem por objetivo investigar as propriedades óticas, eletrônicas e estruturais de filmes finos de TiO2 (fase anatase) dopados com Nitrogênio. A deposição dos filmes foi feita por Deposição por Feixe de Íons (IBD) por bombardeamento de um alvo de titânio puro com íons de Ar+ em atmosfera de O2. Os filmes, com uma espessura de ?90 nm, foram depositados em substrato de quartzo amorfo (Herasil-1) a temperaturas de 400 ou 500°C. Depois, os filmes são dopados com implantação iônica, variando o tempo de 10 a 60 minutos, com feixe de íons misto a baixa energia de N2+ e H2+ com 150 eV e sob a mesma temperatura de crescimento. Após a implantação, medidas Hall indicam que a densidade de portadores majoritários nos filmes de anatase dopados com nitrogênio chegam até ?1019 cm?3 (enquanto filmes não dopados tem densidade de cargas de ?1012 cm?3). A resistividade dos filmes dopados chegam até 10?1 ?cm enquanto mantem boa transmissão ótica (>80%). De fato, dependendo do tempo de dopagem e da temperatura do substrato durante o processo, a transmissão de até 85% podem ser obtida em 550 nm com tal resistividade (?10?1 ?cm). Espectroscopia de fotoelétrons emitidos por raio-x (XPS) realizadas in situ mostram que a composição na superfície é compatível com TiO2?xNx com concentração de nitrogênio de até ? 20%. Difração de raio-x com ângulo de incidência rasante (GIXRD) confirmaram a estrutura cristalina anatase dos filmes antes e após a implantação iônica à baixa energia (150 eV). Este estudo indica que é possível dopar a amostra anatase com nitrogênio através do uso de um feixe de íons de baixa energia. Tal abordagem é interessante por permitir um controle da concentração de dopantes (Nitrogênio através de um precursor gasoso) de forma mais controlada do que usualmente obtido por sputtering reativo / Abstract: Transparent conductive electrodes (TCE) have great importance for information and energy technologies. The most efficient TCE is currently the ITO (Sn-doped In2O3), which may have a resistivity lower than 2·10?4 ?cm and an optical transmittance of 80% to 90% in the visible region. However, the scarcity of natural resources of Indium and its great demand suggests the need of alternative materials. The present study aims to investigate the optical, electronic and structural properties of thin films of TiO2 (anatase phase) doped with nitrogen. The films deposition is made by Ion Beam Deposition (IBD) by bombarding a pure titanium target with Ar+ ions in O2 atmosphere to a thickness of about 90 nm. The films are deposited on an amorphous quartz substrate (Herasil-1) at 400 or 500 °C. Afterwards, the films are doped by ion implantation with low-energy ion beam mixed of N2+ and H2+ at 150 eV and under the same temperature of the growth for times ranging from 10 to 60 minutes. After implantation, Hall measurements indicated that the majority carrier density in the nitrogen doped anatase films reaches up to ? 1019 cm?3 (while the undoped films have a carrier density of ? 1012 cm?3). The resistivity of the doped films is as low as 10?1 ? cm while maintaining good optical transmission. Indeed, depending on the doping time and substrate temperature, transmission of up to 90% could be obtained at 550 nm with this resistivity. X-ray photoelectron spectroscopy (XPS) performed in situ shows that the surface composition is compatible with N:TiO2?x with nitrogen concentrations of up to ? 20%. Small angle x-ray diffraction measurements (SAXRD) confirmed the anatase crystal structure of the films before and after the low energy ion implantation. This study indicates that it is indeed possible to dope anatase thin films with nitrogen by low energy ion beam. This approach is interesting for allowing a greater control of doping concentration with respect to what is usually obtained by reactive sputtering / Mestrado / Física / Mestre em Física / 2013/118682-8 / CAPES

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Inflationsmålets historia sträcker sig drygt 30 år tillbaka i tiden. En förutsägbar centralbank skapar möjligheter för marknadsaktörerna att sätta upp inflationsförväntningar i linje med det uppsatta målet som bidrar till att prisstegringstakten följer den önskade nivån. I dag har en stor majoritet av de mest ekonomiskt utvecklade länderna valt att införa ett inflationsmål som ett riktmärke för landets centralbank att rikta penningpolitiken mot. Samtidigt som inflationsnivåerna har sjunkit har också stora delar av länderna idag låga räntenivåer. Det innebär att centralbankens ammunition kan vara förbrukad ifall inflationen skulle behövas tryckas upp om inflationsnivån är under sitt mål. Syftet är att försöka förklara om inflationsmålet har haft någon betydelse avseende att minska inflationsvariansen samt om det även har haft en påverkan på BNP-gapet. För att undersöka inflationsmålets betydelse har vi undersökt flera ekonomiskt välutvecklade länder från inflationsmålets introduktion fram tills nu. Relevansen och legitimiteten i studien grundas på ett flertal tidigare studier. Studien ger en historisk överblick över inflationsnivån och dess stabilitet för länderna sedan 80-talet. Resultaten visar en stadig nedgång samt stabilisering på inflationen för samtliga länder. Däremot finner vi inga stöd för att det enbart skulle vara inflationsmålets förtjänst. Vi kan inte heller observera någon skillnad för BNP-gapet med eller utan inflationsmål. Även om vi inte kan hitta bevis på skillnader av att ha ett inflationsmål eller inte, så tror vi att det har haft en betydelse för de stabiliseringar som inflationen fått tack vare att aktörer lättare kan anpassa sina förväntningar mot målet. / The inflation target's history stretches back over 30 years. A predictable central bank creates opportunities for the market participants to set inflation expectations in line with what is set to be made at the price increase that follows the desired level. Today, a large majority of the most economically well-developed countries have chosen to introduce an inflation target as a benchmark for the country's central bank to target its monetary policy. At the same time as inflation levels have fallen, large proportion of the countries today also have low interest rates. This means that the central bank's ammunition can’t be used in case a rise of inflation is needed if the level of inflation is below its target. The purpose of the thesis is to explain whether the inflation target has had any significance in reducing the inflation variance and whether it has had an impact on the output-gap. To investigate the significance of the inflation target, we have examined several economically well-developed countries from the introduction of the inflation target until now. The relevance and legitimacy of the study is based on a number of previous studies in the field of inflation targeting. The study provides a historical overview of inflation levels and stability for countries since the 1980s. The results show a steady decline and stabilization of inflation for all countries. We find no support for it being solely the merit of the inflation target. Nor can we observe any difference for the GDP gap with or without inflation targets. Although we cannot find evidence of differences in having an inflation target or not, we believe that it has had an impact on the stabilizations that inflation has gained due to the fact that actors can more easily adjust their expectations to the target.

Ce travail de recherche s’interroge sur la mesure de la qualité d’audit en l’approchant à travers leconcept de perception. Il mobilise deux courants de recherche : le courant fonctionnaliste qui meten évidence les critères favorisant une profession, et ce par le biais de son « idéal type », et lecourant néo-wébérien qui souligne l’idéologie selon laquelle la profession est définie pour prouversa légitimité. L’interaction entre les deux courants permet de créer une vision globale duphénomène de la qualité d’audit. Ce concept sera abordé à travers la perception que les auditeurs etaudités en ont dans la mesure où seules les subjectivités permettent de se rapprocher d’un niveau denormalisation. Le phénomène de l’expectation gap émerge ainsi de cette problématique à travers ledécalage des perceptions. Un cadre psychologique social est également mobiliser pour comprendrela nature du lien social entre les deux acteurs. Afin d’appréhender ces perceptions 150 réponsesd’auditeurs et 88 d’audités sont examinées dans un contexte tunisien. Ces perceptions sont par lasuite confrontées. L’analyse des résultats révèle des perceptions guidées par les valeurs personnellesdes individus mais n’influencent pas systématiquement la confiance établie entre les deux parties.Les perceptions des deux acteurs restent divergentes dans l’ensemble ; l’expectation gap est bienprésente en Tunisie. L’auditeur reste tout de même conscient que ses perceptions sont différentesdes exigences de son client / This research questions the measure of audit quality by taking a perceptual concept. Mobilizing tworesearch approaches: A functional approach that puts into evidence the criteria that promote atrade. This is reached through its “ideal type”, and the néo-wébérien approach that outlines theideology from which a trade is defined to prove its legitimacy. The interaction between these twoapproaches allows a global vision of the phenomenon of the audit quality. This concept will beaddressed through the perception that the auditors and the audited get in the measure that onlysubjectivities can be used to get closer of a normalized level.. The phenomenon of the expectation gapemerges from this problematic through the shift of the perceptions. A psychological socialframework is also mobilized to understand the nature of the social link between these two actors.To apprehend these perceptions 150 answers of auditors and 88 audited are examined in a Tunisiancontext. These perceptions are then confronted. The analysis of the results reveals perceptions thatare guided by personal values of the individuals which don’t systematically influence the trustestablished between the two parties. The perceptions of the two actors are nonetheless globallydivergent; the expectation gap is hence truly present in Tunisia. The auditor is aware that hisperceptions are different from his client’s demands.

Gap Junctions als wichtigste Elemente der Zelle zur Ermöglichung einer interzellulären Kommunikation erlauben eine koordinierte Antwort auf externe und interne Stimuli und somit ein Zusammenspiel von Zellgruppen und Organen im Gesamtorganismus. In der vorliegenden Arbeit wurde der Einfluss einer mittelfristigen und chronischen Stimulation neonataler Rattenkardiomyozyten durch Insulin und den Wachstumsfaktoren Insulin-like Growth Factor-1 (IGF-1), Vascular Endothelial Growth Factor (VEGF), Transforming Growth Factor-β (TGF-β) und Fibroblast Growth Factor-2 (FGF-2) auf die Expression der Connexine 40, 43 und 45 untersucht. Dabei zeigte sich unter der Insulin-Stimulation eine konzentrationsabhängige Regulation der Connexin 43 (Cx43) Expression. Die Exposition gegenüber IGF-1 hatte einen signifikanten Anstieg der Cx43 Proteinmenge zur Folge. Unter 24stündiger VEGF- oder FGF-2-Stimulation fand sich dagegen diesbezüglich kein relevanter Unterschied. Die Analysen nach langfristiger Exposition gegebenüber TGF-β zeigten eine signifikante Abnahme der Cx43 Proteinmenge bei unveränderter Cx43 mRNA. Zur Erfassung mittelfristiger Veränderungen wurden die Kardiomyozyten jeweils 3 Stunden mit den Wachstumsfaktoren VEGF und TGF-β inkubiert. Dabei zeigte sich jeweils eine signifikante Zunahme der Cx43 Proteinmenge und –mRNA. Die Connexine 40 und 45 waren in den ventrikulären Kardiomyozyten nur spärlich nachweisbar und durch keinen der untersuchten Faktoren signifikant induzierbar.