Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-04-25T20:37:14Z No. of bitstreams: 1 LilianCavalcanteDaSilva_DISSERT.pdf: 5571720 bytes, checksum: e8afc88ddc8a81c6528cac6dd38a112d (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-04-26T23:31:51Z (GMT) No. of bitstreams: 1 LilianCavalcanteDaSilva_DISSERT.pdf: 5571720 bytes, checksum: e8afc88ddc8a81c6528cac6dd38a112d (MD5) / Made available in DSpace on 2016-04-26T23:31:51Z (GMT). No. of bitstreams: 1 LilianCavalcanteDaSilva_DISSERT.pdf: 5571720 bytes, checksum: e8afc88ddc8a81c6528cac6dd38a112d (MD5) Previous issue date: 2015-07-23 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / A s?ntese de compostos heteroc?clicos, tais como derivados de quinoxalina, tem se mostrado bastante relevante e promissora devido ?s diversas aplica??es verificadas nas ?reas biol?gicas e tecnol?gicas. Este trabalho dedicou-se a s?ntese, caracteriza??o e reatividade de derivados quinoxal?nicos a partir de dois precursores sint?ticos: o ?cido-L-asc?rbico (1) e do bloco de constru??o 2,3-dicloro-6,7-dinitroquinoxalina (2). A partir da s?ntese e caracteriza??o dos compostos derivados do ?cido-L-asc?rbico (1) foram realizados estudos visando sua aplica??o como quimiossensores, no qual o composto 36 demonstrou-se seletivo para o ?on Cu2+, em metanol, mediante an?lises colorim?trica e por espectroscopia UV-vis?vel. Al?m disto, an?lises iniciais sugerem que o composto 39 derivado de 36, uma base de Schiff, tamb?m apresenta caracter?sticas de quimiossensor para o mesmo metal. A partir do composto 2, foram sintetizados cinco compostos atrav?s de rea??es de substitui??o nucleof?lica arom?tica com aminas alif?ticas. O controle das condi??es experimentais permitiu a obten??o tanto de produtos mono- quanto dissubstitu?dos. Estudos de reatividade foram realizados com dois prop?sitos: i) investigar a possibilidade de atua??o do composto 47 como quimiossensor para ?nions, a partir da rea??o com hidr?xido de s?dio em DMSO, atrav?s dos resultados obtidos pela an?lise de imagem e espectroscopia UV-vis?vel; ii) caracterizar cineticamente a convers?o do composto 44 em 46 atrav?s da an?lise de imagens pelos m?todos RGB e multivariada a partir de dados de CCD, mostrando-se uma ferramenta simples e de baixo custo para an?lises qualitativas e quantitativas. / Synthesis of heterocyclic compounds, as quinoxaline derivatives, has being shown to be relevant and promissor due to expressive applications in biological and technological areas. This work was dedicated to the synthesis, characterization and reactivity of quinoxaline derivatives in order to obtain new chemosensors. (L)-Ascorbic acid (1) and 2,3-dichloro-6,7- dinitroquinoxalina (2) were explored as synthetic precursors. Starting from synthesis of 1 and characterization of compounds derived from (L)-ascorbic acid, studies were performed investigating the application of products as chemosensors, in which compound 36 demonstrated selective affinity for Cu2+ ?ons in methanolic solution, by naked-eye (colorimetric) and UVvisible analyses. Further, initial analysis suggests that 39 a Schiff?s base derived from 36 also presents this feature. Five quinoxaline derivatives were synthesized from building block 2 through nucleophilic aromatic substitution by aliphatic amines, in which controlling the experimental conditions allows to obtain both mono- and di-substituted derivatives. Reactivity studies were carried out with two purposes: i) investigate the possibility of 47 compound being a chemosensor for anion, based on its interaction with sodium hydroxide in DMSO, using image analysis and UV-visible spectroscopy; ii) characterize kinetically the conversion of compound 44 into 46 based on RGB and multivariate image analysis from TLC data, as a simple and inexpensive qualitative and quantitative tool.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-04-27T17:37:43Z No. of bitstreams: 1 MariliaFabianaPimentelDeOliveira_DISSERT.pdf: 9036145 bytes, checksum: c9e3dc45b1d37effc6cedb07b64cb9e9 (MD5) / Approved for entry into archive by Monica Paiva (monicalpaiva@hotmail.com) on 2017-04-27T17:43:15Z (GMT) No. of bitstreams: 1 MariliaFabianaPimentelDeOliveira_DISSERT.pdf: 9036145 bytes, checksum: c9e3dc45b1d37effc6cedb07b64cb9e9 (MD5) / Made available in DSpace on 2017-04-27T17:43:15Z (GMT). No. of bitstreams: 1 MariliaFabianaPimentelDeOliveira_DISSERT.pdf: 9036145 bytes, checksum: c9e3dc45b1d37effc6cedb07b64cb9e9 (MD5) Previous issue date: 2015-12-21 / A Distrofia Muscular de Duchenne (DMD) ? uma doen?a de origem gen?tica recessiva ligada ao cromossomo X caracterizada pela aus?ncia da distrofina, que induz a fibrose e necrose muscular devido ao estresse oxidativo. No cora??o, estas les?es podem levar ? insufici?ncia card?aca e a morte. Este trabalho teve por objetivo avaliar os efeitos do estresse oxidativo identificado pela express?o da cyclooxygenase-2 (COX-2) na morfologia do tecido card?aco de camundongos mdx, bem como os efeitos do ?cido asc?rbico (AA) sobre estes par?metros. Foram utilizados 60 camundongos machos, sendo 30 C57BL/10 e 30 C57BL/10Mdx separados em seis grupos de acordo com a idade e tratamento (n=10/grupo): controle com 30 dias de idade (C30); distr?fico com 30 dias de idade (D30); controle com 60 dias de idade (C60); distr?fico com 60 dias de idade (D60); controle com 60 dias de idade suplementados com AA (CS60); e distr?fico com 60 dias de idade suplementados com AA (DS60). As amostras de tecido card?acos foram corados pelas t?cnicas de Tricr?mico de Masson, Picrosirius red sob luz polarizada e Imunohistoqu?mica da COX-2. Os resultados demonstraram aumento de fibras col?genas em D30 e diminui??o na ?rea ocupada por cardiomi?citos em D60. A express?o da enzima COX-2 foi maior nos grupos C30, D30 e D60 indicando, provavelmente, em C30 um processo de desenvolvimento celular e, em animais distr?ficos, aumento do estresse oxidativo que levaram ? fibrose. A suplementa??o com AA preveniu a perda muscular em DS60 em rela??o ao D60, bem como diminui??o da fibrose e da express?o de COX-2 em DS60, comprovando a a??o protetora do AA no cora??o de camundongos mdx. / A Distrofia Muscular de Duchenne (DMD) ? uma doen?a de origem gen?tica recessiva ligada ao cromossomo X caracterizada pela aus?ncia da distrofina, que induz a fibrose e necrose muscular devido ao estresse oxidativo. No cora??o, estas les?es podem levar ? insufici?ncia card?aca e a morte. Este trabalho teve por objetivo avaliar os efeitos do estresse oxidativo identificado pela express?o da cyclooxygenase-2 (COX-2) na morfologia do tecido card?aco de camundongos mdx, bem como os efeitos do ?cido asc?rbico (AA) sobre estes par?metros. Foram utilizados 60 camundongos machos, sendo 30 C57BL/10 e 30 C57BL/10Mdx separados em seis grupos de acordo com a idade e tratamento (n=10/grupo): controle com 30 dias de idade (C30); distr?fico com 30 dias de idade (D30); controle com 60 dias de idade (C60); distr?fico com 60 dias de idade (D60); controle com 60 dias de idade suplementados com AA (CS60); e distr?fico com 60 dias de idade suplementados com AA (DS60). As amostras de tecido card?acos foram corados pelas t?cnicas de Tricr?mico de Masson, Picrosirius red sob luz polarizada e Imunohistoqu?mica da COX-2. Os resultados demonstraram aumento de fibras col?genas em D30 e diminui??o na ?rea ocupada por cardiomi?citos em D60. A express?o da enzima COX-2 foi maior nos grupos C30, D30 e D60 indicando, provavelmente, em C30 um processo de desenvolvimento celular e, em animais distr?ficos, aumento do estresse oxidativo que levaram ? fibrose. A suplementa??o com AA preveniu a perda muscular em DS60 em rela??o ao D60, bem como diminui??o da fibrose e da express?o de COX-2 em DS60, comprovando a a??o protetora do AA no cora??o de camundongos mdx.

Existing research has started to explore the experiences of the people around children and adults diagnosed with Asperger's Syndrome (AS) and High Functioning Autism (HFA). However, there are very few studies looking at the experiences of fathers, and there are less studies in relation to adults rather than children. This study aims to take an in depth look at the experiences of these fathers in order to start building our knowledge of the experiences of being the father of someone with a diagnosis of AS or HFA. Four fathers of sons and three fathers of daughters with a diagnosis of AS or HFA were interviewed using a semi-structured interview. The experiences of the fathers were explored qualitatively, using Interpretative Phenomenological Analysis. Analysis of the transcripts brought out four superordinate themes for the seven fathers. The first theme: 'The changing role but constant responsibility of being a "Father"' described the fathers' perceptions of their roles and responsibilities towards their child as they have grown up and into the future. The second theme: 'The importance of knowledge and understanding' described the importance the fathers placed on developing their understanding of their child and the need for other people to understand them and their child. The third theme: 'The intense emotional impact' came from the fathers' descriptions of the positive and negative emotional reactions to the challenges their children and families have faced. The final theme: 'The importance of good support' includes the fathers' good and bad experiences of support services and support from family and friends. The results of the analysis are discussed in relation to the existing literature and in terms of what they mean for the clinical practice of people working with fathers of children and adults with AS or HFA. The strengths and limitations of the study are also discussed.

Rapid digitization of enterprise processes and software applications simplifying daily-life routines enhance the need for software arrangements. Based on this growing trend, the underlying thesis discusses revenue recognition for software arrangements under US GAAP, the lingua franca of financial reporting framework in software industry. The thesis examines the first industry-specific guidance - SOP 97-2, its successor ASC 605 and aims at capturing the main implications resulting from the new converged US GAAP/ IFRS revenue recognition standard ASC 606/ IFRS 15 on a case study. The five-step revenue recognition model introduced by ASC 606 is applied to the US-based technology and software seller Apple Inc. and its wide range of product portfolio including software.

The aim of this thesis is to analyze the process of reorganization under the US laws and accounting standards. The first chapter contains legislation, description of the parties and their role during the insolvency proceedings. It covers the role of the debtor, creditors, creditors' committee, insolvency trustee and insolvency court throughout the insolvency proceedings. The second part focuses on accounting under US GAAP based primarily on the ASC 852, which describes in detail the cases and items that are treated differently during the reorganization. The third part includes legal and accounting analysis of the American paper company NewPage Holdings Inc., which successfully emerged from bancruptcy in 2012.

This diploma thesis is focused on new standard IFRS 16 Leases and on new US GAAP codification ASC 842 Leases. It compares basic principles from old and new regulation. In the second part it analyzes impacts of transition to new accounting rules through comparing real accounting statements of three companies, issued in compliance with IAS 17 or ASC 840, with statements adjusted for impacts of new accounting standards.

The global epidemiology of Autistic Spectrum Condition (ASC) is not thought to vary as a function of ethnicity. However, evidence suggests that the identified prevalence of ASC may be inconsistent across ethnic groups in the UK. In the UK, educational psychologists (EPs) often play a key role in the ASC identification process. Given the believed value of accurate identification of ASC to a child’s education, and the importance of providing minority ethnic groups with an equitable service, the following study explores how EPs incorporate ethnic minority cultural factors (EMCF) within ASC assessments. A multiple embedded case analysis was conducted with three EPs. Each was highly proficient in ASC assessment and brought experiences from both different geographical areas, and from service delivery through varied providers; a local authority (LA), a social enterprise, and private practice. Participants’ responses in two semi-structured interviews were recorded and transcribed verbatim. A documentary analysis of the existing LA pathway for the assessment of ASC was completed. This was complemented with a quantitative demographic analysis of data relating to the regions in which each participant EP was working. Interview transcripts were analysed thematically, and findings are presented through thematic maps. Content analysis of the existing policies revealed considerable variation between LAs in how ASC is assessed in school age children. Integration of findings revealed six considerations made in ASC assessments with EMC children, potentially impacting upon their consultations with parents, and their direct work with the child. Further examination suggests that the EP’s work context can influence their considerations through four avenues. It appears that EPs’ understanding of EMCF within ASC assessments is influenced by professional experiences and opportunities within their local context. The study extends understanding how EPs consider EMCF in their assessments for ASC. Findings are discussed with regards to their implications for theory, practice and future research.

This dissertation contains two separate essays on the implications of the complex financial reporting rules of stock option compensation outlined under ASC 718. The first essay examines the effect of the tax benefit from employees' exercise of stock options on the cash effective tax rate. While not explicitly stated, many tax avoidance studies implicitly want to investigate tax avoidance that is the result of firms' intentional choices. Although stock option exercise reduces firms' tax burden, the firm does not control the timing of option exercise and the accompanying tax benefit. When the realized tax benefit deviates from the firm's expected cost, stock option exercise results in unanticipated changes in the cash taxes paid. The cash effective tax rate (CASHETR), a common measure of tax avoidance, reflects both the anticipated and unanticipated cash tax savings from employees' exercise of stock options. CASHETR's inclusion of unanticipated cash tax savings mismeasures intentional tax avoidance. Using both parametric and non-parametric analysis I show that the unanticipated tax benefit from employees' stock option exercise can cause firms to be identified as more aggressive tax avoiders. I also show that, among other differences, firms with greater unanticipated tax benefits from employees' exercise of stock options are more profitable, are less levered, have more extensive R&D, and have larger market-to-book ratios. Because these firm characteristics are often used as controls in studies of tax avoidance, the relationship between them and CASHETR's mismeasurement of intentional tax avoidance creates an endogeneity problem for researchers and could lead to incorrect inferences. I use a research simulation to inform researchers of an implication of this endogeneity concern when CASHETR is used to measure firms' intentional tax avoidance. I construct a hypothetical firm characteristic that is correlated to varying degrees with stock growth. This hypothetical firm characteristic represents a number of firm operating characteristics that could be variables of interest in studies of tax avoidance. Using a common model of tax avoidance, I test the null hypothesis that this hypothetical firm characteristic is not a determinant of tax avoidance. I show CASHETR's inclusion of the unanticipated tax benefits from employees' exercise of stock options leads to inflated rejection rates of the null hypothesis and can change inferences about determinants of intentional tax avoidance. Tax avoidance researchers can avoid the problems caused by the unanticipated tax benefit from stock options in two ways. First, they can use the effective tax rate for financial reporting purposes (GAAPETR). Because the financial reporting rules prohibit firms from including the unanticipated tax benefit from stock options in the calculation of the firm's tax expense, the unanticipated tax benefit from stock options does not affect GAAPETR. Second, researchers can use the excess tax benefit from the exercise of stock options disclosed by firms to adjust CASHETR to remove these unanticipated cash tax savings (CASHETRWITHOUT). The second essay in this dissertation examines the difference between firms' recognized and realized costs from stock option compensation. Under ASC 718 a firm recognizes the estimated value of stock options at their grant date as an expense for financial reporting purposes. This estimate often differs from the realized cost of the stock options, which consists of the cash proceeds forgone because the stock is issued to an option holder at a below-market exercise price. When ASC 718 was implemented, critics contended that these reporting rules allowed firms to avoid recognizing the full amount of wealth transferred from shareholders to employees. Consistent with this concern, I find that the realized cost of stock options exceeds the recognized cost of options for the median firm in my sample by $0.99 million, or 1.46 percent of pretax book income, in each year of my sample period. This translates into a wealth transfer from shareholders to employees in each year of my sample period of three cents per share in excess of recognized costs for the median firm. I also find that the realized cost from stock option compensation exceeds the recognized cost by $7.8 million, or 4.96 percent of pretax book income, in each year of my sample period for twenty-five percent of firms. The shareholders of these firms are transferring to employees 11.58 cents per share in excess of the recognized cost of stock options in each year of the sample period. Overall, these results suggest that firms using stock option compensation generally avoid recognizing the full realized cost of stock options.

Les inflammasomes sont des complexes protéiques impliqués dans l’immunité innée, qui sont activés par de multiples signaux de danger. Des mutations héréditaires des protéines de l’inflammasome peuvent être responsables de son activation excessive et in fine de la survenue de pathologies auto-inflammatoires chez l’être humain. À l’heure actuelle, aucun modèle cellulaire ne permet d’étudier spécifiquement la dynamique d’activation des inflammasomes et de préciser les conséquences des mutations activatrices sur celles-ci. J’ai donc généré un modèle humain macrophagique exprimant une protéine recombinante FLAG3x-ASC endogène, commune aux différents inflammasomes dans la lignée cellulaire humaine monocytaire/macrophagique THP-1. Cette lignée a été générée par édition génique par la technologie CRISPR-Cas9 en utilisant un substrat de recombinaison permettant d’insérer la séquence codant pour le FLAG3X in frame du locus PYCARD codant pour ASC. J’ai pu générer 6 clones FLAG3x-ASC dans la lignée THP-1. Les clones générés ont été validés en confirmant l’expression et la fonctionnalité de la protéine recombinante FLAG3x-ASC et en vérifiant l’absence de mutations indésirables hors-cible générée par la nucléase Cas9. Une fois ce modèle généré, j’ai pu également reproduire un variant génétique du gène NLRC4, protéine sensor de l’inflammasome du même nom, retrouvé chez un patient présentant une maladie auto-inflammatoire. La validation des clones mutant pour NLRC4 est en cours. Ce projet permettra la caractérisation de la dynamique d’activation de l’inflammasome dans un modèle physiologique et pathologique. Ceci permettra une avancée importante dans la compréhension de l’inflammasome et son agrégation ainsi que la régulation de ce complexe face aux signaux de danger. / Inflammasomes are multiproteic complexes that are involved in innate immunity and are activated by multiple signals of dangers. Hereditary mutations in inflammasome components lead to its excessive activation that is responsible for human auto-inflammatory disease. While these mutations are supposed to alter the dynamic of inflammasome activation, there is no current human model allowing the dynamic study of this complex. I generated a human cellular model expressing an endogenous FLAG3x ASC protein, an adaptator protein common to several inflammasomes, in the human monocytic/macrophagic THP-1 cell line. This model was created through CRISPR-Cas9 genome engineering using a recombination template allowing the in frame integration of the sequence encoding the FLAG3X peptide at the PYCARD locus encoding ASC. I generated and validated the expression and the functionality of 6 FLAG3x-ASC THP-1 cell lines. Furthermore, these cell lines are devoided of CRISPR-Cas9 off-target effect. In this model, I further reproduced a genetic variant of the inflammasome component NLRC4 observed in a patient presenting with autoinflammatory manifestation. The functional validation of the FLAG3x-ASC THP-1 harboring the NLRC4 variant is on-going. This project will allow to study the dynamic of the activation of the inflammasome in healthy and pathological conditions. Those results will help refine our comprehension of inflammasome complexation and regulation in response to danger signals.

The aim of this diploma thesis is based on the analysis of the changes in the reporting of leasing, which is caused by changes in International financial reporting standards identify and quantify the effects of these changes on the financial position and productivity of selected companies. The thesis also identifies significant changes and reasons which led to the introduction of IFRS 16, farther compare of IFRS 16 with IAS 17 and US GAAP 842. In the application section, based on the analysis of the impacts on the financial statements caused by accounting leases according to the new rules and comparing them with the financial statements which was prepared under the old rules, identify significant changes in the financial analysis on selected companies and classify the potential impact on the financial position and productivity of businesses. On the basis of the results of the diploma thesis, two research questions are answered. These research questions determine whether changes in the reporting of operating leases will lead to the presentation of the financial situation and the productivity of the business, which will be more realistic and result in greater comparability of the reports.