Denna rapport innehåller de samlade erfarenheterna från ett produktutvecklingsprojekt i kursen TDDD77 vid Linköpings universitet. Projektets mål var att skapa en applikation för att visualisera mätdata från en specialutrustad bil på en surfplatta. Detta var önskvärt då det inte fanns något sätt att se om någon sensor slutade fungera mitt i ett test. Projektet delades upp i en förstudie följd av tre iterationer, där en färdig produkt presenterades på en teknisk mässa i slutet av iteration 3. Resultaten visar att Essence Kernel Alpha States kunde användas som en hälsokontroll för projektet, men då de kunde ses som rätt vaga och lämnade rum för tolkning passade det bäst som ett komplement till exempelvis milstolpar. Att använda Google Protocol Buffers sågs som ett viktigt tekniskt val tillsammans med uppdelningen av klienten i front- och back-end. Protobuf underlättade kommunikationen mellan server och klient som annars krävt ett nyskapat protokoll. Uppdelningen av front- och back-end underlättade inte bara resursfördelningen vid utveckling utan även vid felsökning då det i många fall blev lättare att se precis var felet uppkom. Back-ends uppbyggnad gjorde även att den går att återanvända vid eventuell utveckling till flertalet plattformar. Den arbetsprocess som följdes ses som en hybrid mellan agila metoder och vattenfallsmodellen. Mycket erfarenhet finns att hämta från projektet, bland annat hur krav kan ändras och hur en prototyp kan styra mjukvaruutvecklingen åt rätt håll. På grund av att surfplattan distraherar användaren under körning av bil har designen utgått från att minimera interaktionen som krävs med surfplattan under mätning.

Ländryggsbesvär förekommer frekvent hos personal inom hemsjukvård och hemtjänst, trots anpassningar och förbättrad arbetsmiljö i hemmen. Arbetet består även av leveranser och transporter, vilket leder till att personalen i allt högre grad behöver använda bilen. Det kan bli många i och urstigningar i bil under ett arbetspass, vilket skulle kunna påverka besvären ytterligare i ländryggen. Hittills finns problemet inte beskrivet i litteraturen. Syftet med denna studie har varit att kartlägga vilka besvär som personalen har, vilka arbetsuppgifter som personalen upplever som ansträngande, samt vilka faktorer som kan påverka hälsan såväl negativt som positivt. Ett specifikt syfte har också varit att studera vilken betydelse användandet av bil som transportmedel i tjänsten kan ha för besvär i ländrygg, samt kartlägga önskemål på utformningen av bil. Tack vare en positiv attityd från chefer och personal i Ystad kommun har det varit möjligt att utföra observationsstudier, intervjuer och slutligen en enkätundersökning bland 178 individer av kommunens personal. Studien visar att personalen har mest besvär med ländrygg, tätt följt av skuldror och nacke. I jämförelse med genomsnittliga befolkningen förekommer mer besvär i framförallt ländrygg, men även i bröstrygg, höfter och händer. Besvär i skuldror och ländrygg är vanligare bland hemtjänsten än hemsjukvården, och besvär i ländrygg och knän är vanligare bland kvälls- och nattpersonal. Arbetet är varierande och består av många olika arbetsmoment. Att hjälpa vårdtagare att komma upp från golv anses vara tyngst, liksom att förflytta vårdtagare i trånga miljöer eller att lägga om sår i låga sängar. Att ett larm från annan vårdtagare kan tillkomma skapar stress, vilket anses vara den största negativa faktorn i arbetet. Uppskattning, kamratskap och att möta människor anses vara positiva faktorer liksom frihet, variation och utomhusarbete. Studien pekar på att de som använder bilen mer har större besvärsförekomst i ländrygg, höfter, skuldror och nacke. Däremot förekommer inga skillnader mellan den personal som enbart cyklar eller promenerar och den personal som använder bil deltid eller heltid, trots att man har beskrivit motionen på arbetstid som en friskfaktor i arbetet. Motionsvanor har inte heller visat på skillnader i denna studie. I studien har personalen specificerat vilka krav som bör ställas på en bil som ska användas för många och korta transporter under ett arbetspass. / Low back pain occurs frequently in personnel working in home-care, despite adjustments and improved working environment in the home. The work also consists of deliveries and transports, which means that staff increasingly has to use the car. During a work period they have to go into and out of the car frequently, which could further affect the symptoms in the lumbar region. So far, the problem is not described in the literature. The purpose of this study was to identify what injuries the employees have, which tasks they perceive as strain full, and the factors that can affect health negative as well as positive. A specific aim has been to study what impact the use of car as a transport service in work may have to cause troubles in the low back, and to identify what wishes the personnel have for the design of the car. Thanks to a positive attitude from management and staff in Ystad Municipality it has been possible to conduct observational studies, interviews and finally a questionnaire among 178 individuals of the municipal staff. The study reveals that staff has the most trouble with lower back, closely followed by shoulders and neck. In comparison with the average population the staff has more problems in the lumbar back, thoracic back, hips and hands. Discomfort in the shoulders and lower back are more common among home care staff than among nursing and rehabilitation staff, and discomfort in the lower back and knees are more common among evening and night staff. The work is varied and consists of many different operations. Helping patients to get up from the floor seems to be paramount, as well as moving tasks in confined environments, or to put on wounds in the lower beds. Alarms from other patients can create stress, which is considered as the biggest negative factor at work. To feel appreciation, fellowship and to meet people considered to be very positive factors as well as freedom, variety and outdoor work. The study suggests that persons who are using the car more frequently have got more occurrence of difficulties in low back, hips, shoulders and neck. However, there are no differences between the staff only bicycling or walking compared to the staff using the car part of or all working time, despite having described the exercise at work as a health factor. Habits of sports have not shown differences in this study. In the study the staff has specified what requirements should be placed on a car that will be used for many short distance trips during a work period. / QC 20101115

Klimatpåverkan har under senare tid fått uppmärksamhet inom forskningsvärlden och media där mänskliga aktiviteter orsakar utsläpp av växthusgaser. När det gäller miljöarbetet i Sverige så tampas landet med en rad olika utmaningar där inrikestransporternas negativa påverkan på miljön och klimatet är en av de största. En tredjedel av de växthusgaser, främst koldioxid som släpps ut från Sverige kan härledas till landets inrikestransporter. Genom att ändra människors resvanebeteende och uppmuntra till hållbara resval kommer koldioxidutsläppen från fossila bränslen minska vilket i sin tur kommer minska klimatpåverkan. I detta examensarbete undersöktes resvanor för mobilapplikationen BetterPoints användare inom Kalmar genom en intern enkätundersökning. Resultatet från enkäten sammanställdes och analyserades via Excel genom olika stapeldiagram och tabell. Examensarbetets syfte var att ge kunskap om BetterPoints användares resvanor och resval mellan deras hem och Kalmars stadskärna. Det skulle också ge Hållbara Resval ökad kunskap om BetterPoints användare och en tydligare bild över vem som nåddes av mobilapplikationen. Resultatet visade att den typiska användaren av BetterPoints var en kvinnlig arbetstagare mellan 45-54 år. Hon reste främst via cykel/el-cykel. Den huvudsakliga anledningen till valet av cykel/el-cykel var för att det gav möjlighet till motion. Den fossildrivna-bilen användes mest av personer mellan 35-44 år. De använde den främst för att de behövde utföra ett annat ärende längs vägen, hade inget promenad/cykelavstånd, av bekvämlighet och av tidsvinst. De främsta skillnader mellan kvinnor och män var att kvinnor transporterade sig mer via fossildriven-bil, utförde ärenden oftare och åkte en längre sträcka. BetterPoints användare hade generellt en positiv inställning till mobilapplikationens finesser och erbjudanden. Eftersom en stor andel av respondenterna redan ansåg sig resa hållbart innan nedladdning och användning av BetterPoints så är frågan om den verkligen når rätt personer.

Denna studie har för avsikt att analysera hur den rådande trafikplaneringen ser ut i dagens Sverige, med fokus på Stockholm. Fokus ligger på att analysera trafikplaneringens uppkomst med bilen som utgångspunkt, hur denna har bidragit till negativa externa effekter som nu på senare tid uppmärksammats och legat till grund för ökad pådrivning mot ett trafiksystem som behöver förändras mot mer hållbara transporter, likt kollektivtrafik. Genom att analysera rådande regeringsdokument mot olika plan- och visionsdokument så kan studien bidra till att ge en mer reflekterad syn över vad som görs i realiteten mot vad mer visionära mål säger. Studien sker utifrån totalt 2 teorier samt 2 begrepp som är viktiga för att förstå dagens trafikplanering och hur resebeteende kan förändras. Mot detta är det också viktigt att se vad medborgare tycker och tänker för att se om planeringen delas av allmänheten. Detta då ökad samsyn gällande frågor och åtgärder inom trafikplaneringen kan bidra till ökad effektivitet och vilja till förändrat resebeteende. Studien har ett tydligt fokus på bilen och kollektivtrafik som transportmedel.

Ytan är en av kommunernas viktigaste resurser. På ytan spenderar människor sin vardag, möter andra människor, bygger tillit, utbyter idéer och förväntar sig kunna transportera sig på ett enkelt och bekvämt sätt. Transporter är nära förknippat med ytanvändning där det finns tydliga samband mellan de två. Här har planeraren en central roll när kommunerna ställs inför stora utmaningar som ökad befolkningstillväxt, urbanisering och föroreningar som med bristfälliga åtgärder riskerar att fördärva platsens värden. I den här uppsatsen studeras ytanvändning i Örebro, Helsingborg och Norrköping kommun. Studien besvarar hur olika trafikslag påverkar ytanvändningen, hur överbliven yta disponeras, vilken effekt kommunernas policys får för den fysiska miljön och vilka ytbesparande förutsättningar studerade kommuner har för att ställa om med hänsyn till rådande trafiksituation. Syftet i denna studie uppnås genom kvalitativt och kvantitativt tillvägagångssätt där kommunala dokument från Örebro, Helsingborg och Norrköping kommun, statistik samt trafikrelaterade teorier och tidigare forskning inkluderas. Resultatet av studien visar att det finns ytbesparande potential. Kommunerna planerar numera för förtätning, funktionsblandning, varierade upplåtelseformer samt ytsnåla trafiklösningar som GC och KT som förväntas spara yta och öka tillgängligheten. I kommunernas planeringen identifieras mönster med planering från centrum där enklare DP:s hittas i centrum medan mer omfattande DP:s sker runt stadskärnan. Planeringen har en tydlig social dimension som måste beaktas. Slutligen visar studien att det finns flera möjliggörande och begränsande aspekter såsom inlåsningseffekten av bilen samt diverse externa och interna förhållanden.

Submitted by PPG Letras (letraspg@pucrs.br) on 2018-03-07T12:51:15Z No. of bitstreams: 1 TESE_Talita_Gonc?alves_Final.pdf: 1453683 bytes, checksum: b0ea4966191c6d14b03f960ac6de8cbe (MD5) / Approved for entry into archive by Caroline Xavier (caroline.xavier@pucrs.br) on 2018-03-08T14:03:07Z (GMT) No. of bitstreams: 1 TESE_Talita_Gonc?alves_Final.pdf: 1453683 bytes, checksum: b0ea4966191c6d14b03f960ac6de8cbe (MD5) / Made available in DSpace on 2018-03-08T14:12:26Z (GMT). No. of bitstreams: 1 TESE_Talita_Gonc?alves_Final.pdf: 1453683 bytes, checksum: b0ea4966191c6d14b03f960ac6de8cbe (MD5) Previous issue date: 2018-01-11 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / From a psycholinguistic perspective, this cross-sectional study falls on an interface between child bilingualism and cognition. The main objective of this study is to verify whether there are differences in bilingual (Brazilian Portuguese and Spanish speakers) and monolingual students (Brazilian Portuguese speakers) as the components of executive functions and meta-language. In order to test the hypothesis that bilingualism impacts in the development of ex-ecutive functions components and metalanguage, twenty-three (23) bilingual and 23 monolin-gual children, forty-six (n = 46), equally distributed according to age and school year - from first (1st) to third (3rd) year of elementary school), were examined through verbal and non-verbal tasks of executive functions and tasks of metalanguage. Verbal tasks that assess com-ponents of executive functions were Child Hayling Test, the subtests of Children?s Test of Pseudowords and Children Digit Span Test. Non-verbal tasks were Five Digit Test, Bells Test, Corsi Block Test and Trail Making Test for Children. Language Arbitrariness Test and Symbol Substitution Test were applied to evaluate the metalanguage. Forty-two (42) measures were derived from the nine proposed tasks, among which eighteen (18) have presented statis-tically significant differences, fourteen (14) have showed bilingual and four (4) monolingual advantage. Through the Mann Whitney statistical test, it was observed that there were no dif-ferences in the comparison between groups as the metalanguage measures. In general, consid-ering the measures that evaluate the components of the executive functions, the bilingual group has overcome the monolingual group in most of the found differences. It was found that there are differences between bilinguals and monolinguals regarding timing for adaptation to changes (cognitive flexibility). / A partir de uma perspectiva psicolingu?stica, este estudo transversal se insere em uma interface entre bilinguismo infantil e cogni??o. O objetivo principal deste estudo ? investigar se h? diferen?as em escolares bil?ngues (falantes de portugu?s brasileiro e espanhol) e monol?ngues (falantes de portugu?s brasileiro) quanto a componentes das fun??es executivas e ? metalinguagem. A fim de testar a hip?tese de que o bilinguismo impacta no desenvolvimento dos componentes das fun??es executivas e da metalinguagem, 23 crian?as bil?ngues e 23 monol?ngues (n=46), distribu?das igualmente conforme idade e ano escolar (do 1? ao 3? ano do Ensino Fundamental), foram examinadas por meio de tarefas verbais e n?o verbais de fun??es executivas e de tarefas de metalinguagem. As tarefas verbais que avaliam componentes das fun??es executivas foram Teste Hayling Infantil, subtestes Span de Pseudopalavras e de d?gitos. J? as tarefas n?o verbais foram Teste dos Cinco D?gitos, Teste de Cancelamento de Sinos, Teste Blocos de Corsi e o Teste de Trilhas Infantil. As tarefas de Arbitrariedade da L?ngua e Substitui??o de S?mbolos foram aplicadas para avaliar a metalinguagem. Dentre as nove tarefas propostas, derivaram-se 42 medidas, entre as quais 18 apresentaram diferen?as estatisticamente significativas (14 apontam vantagem bil?ngue e quatro vantagem monol?ngue). Por meio do teste estat?stico Mann Whitney, observou-se que n?o houve diferen?as na compara??o entre grupos quanto ?s medidas de metalinguagem. De modo geral, em rela??o ?s medidas que avaliam os componentes das fun??es executivas, o grupo bil?ngue superou o grupo monol?ngue na maioria das diferen?as encontradas. Constatou-se que h? diferen?as entre bil?ngues e monol?ngues quanto ao timing para adapta??o a mudan?as (flexibilidade cognitiva).

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Marcelo_Rabelo_Henrique.pdf: 361025 bytes, checksum: 7e6971f725a340614aa4f1d12bacaffe (MD5) Previous issue date: 2008-10-24 / Forensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting students should be able to interact with the real context. Therefore, the courses should offer qualified professors to teach all the disciplines from the Accounting Course, and Forensic Accounting is also included. Considering this context, the aim of this research was to identify and analyze the teaching conditions of how the discipline Forensic Accounting is taught in Accounting Courses in S??o Paulo city. It was analyzed the teaching conditions and obtained the perceptions from coordinators of the courses concerning Forensic Accounting in two different groups: the first grouped 7 out of the 10 best ranked Accounting courses, according to ENADE 2006 - a Brazilian test that aims to analyze the teaching conditions at Brazilian Universities - and the second grouped 10 random courses, chosen because of accessibility. Some research techniques were applied in this work, as the bibliographical, documental, the analysis of content to evaluate the obtained description of the disciplines, as well as the combination of descriptive statistics and multidimensional scaling for the data collected through questionnaires. The analysis of the descriptions showed that the best ranked courses give more attention to all the content in the description, to the variation in the teaching strategies, to specific blocks of content and to the range of evaluation criteria. The analysis of the coordinators from the other universities indicated that, in such universities, there is a more constant change of course coordinators and an agreement that the offered contents are related to the aims of the course. The results obtained from the questionnaires showed that, within each university, the subjects from 3 of the best ranked universities and from 3 of the other random universities have similar views relating the dimensions "general aspects of the disciplines" and "extra activities". However, there is no agreement between the 2 distinct groups and the dimensions. It was also verified that the subjects classified into the categories "professor" and "coordinator" have different views concerning the already mentioned "general aspects of the disciplines" and "extra activities". / A per??cia cont??bil ?? uma op????o de atua????o profissional para os futuros contadores. A resolu????o CNE/CES N. 10/2004, determinou que os cursos de Ci??ncias Cont??beis devem formar profissionais aptos a interagir com o contexto atual, o que requer boas condi????es de ensino e professores qualificados nas disciplinas e conte??dos, inclusive per??cia cont??bil. Assim, o objetivo geral desta pesquisa foi identificar e analisar as condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na grande S??o Paulo. Foram analisadas as condi????es de ensino e obtidas as percep????es de coordenadores de cursos e professores de Per??cia Cont??bil em dois grupos de cursos: o 1??. com 7 dos 10 melhores classificados pelo ENADE de 2006, e o 2??. com 10 cursos escolhidos por acessibilidade. Foram usadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos programas de disciplina obtidos, al??m de estat??stica descritiva combinada o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou maiores preocupa????es e cuidados do grupo das melhores IES em rela????o a: completude do programa, varia????o nas estrat??gias de ensino, ??nfase em determinados grupos de conte??dos, e variedade nos crit??rios de avalia????o. A an??lise das percep????es dos respondentes indicou para as demais IES: maior rotatividade dos coordenadores dos cursos, e maior concord??ncia de que os conte??dos oferecidos est??o relacionados aos objetivos do curso. Os resultados obtidos com as assertivas indicaram que os sujeitos de tr??s das melhores IES e de tr??s das demais IES t??m, ao n??vel de cada uma, opini??es semelhantes quanto ??s dimens??es denominadas "aspectos gerais da disciplina" e "atividades complementares", embora n??o haja concord??ncia ao n??vel dos grupos de IES e das dimens??es. Os sujeitos das IES restantes separados nas categorias "professor" e "coordenador" revelaram possuir opini??es distintas em rela????o aos mesmos "aspectos gerais da disciplina" e "atividades complementares".

Made available in DSpace on 2015-12-03T18:35:31Z (GMT). No. of bitstreams: 1 Aline_dos_Santos_Gorrao2.pdf: 1559972 bytes, checksum: be5fbe2f10f6f7c64104eae851ef4504 (MD5) Previous issue date: 2014-08-25 / There are usually three accountants involved in accounting expert inspections in the court: one court expert, that is appointed by the judge, and two appointed accountant experts, that are appointed by the plaintiff or defendant; however, when the accounting literature addresses the experts, it approaches the profile and the work regarding the court expert and it omits appointed experts even they being the majority in number of professionals involved. Also regarding extrajudicial expert inspections, mainly, in arbitration procedures, the literature is scarce and mentions little about the role of the appointed expert. In this context, the present work tries to understand the following question: What is the perception of a group of lawyers about the profile and the acting of an expert accountant appointed by the plaintiff or defendant? This question is aimed at identifying and describing how this group of lawyers, one of the main users of experts appointed by the plaintiff or defendant services, sees the accountants as appointed expert, before, during and after the execution of the expert inspection. It is also aimed at identifying the characteristics that accountants need to have to act well in this area. To meet this objective, an exploratory and descriptive research was carried out using semi structured interviews with a group of four lawyers. The interviews indicated that the lawyers understand that the accounting experts appointed by the the plaintiff or defendant have an essential role in carrying out technical accounting issues in legal or arbitration processes. They recognize them as partners that work before, during and after the actual expert inspection phase, as well as that the accountants, when performing this function, need to have deep knowledge of the technical issue in discussion and, among other characteristics, need to have extremely developed oral and written communication skills, because in accounting issues they are usually the communication channel of the party with the other procedural players, mainly judges, arbitrators, court experts and experts appointed by the opposing party. / Nas per??cias cont??beis judiciais existem, usualmente, tr??s contadores envolvidos: um perito judicial e dois peritos-contadores assistentes; contudo, quando a literatura cont??bil trata dos peritos, aborda o perfil e os trabalhos pertinentes ao perito judicial, sendo omissa quanto aos assistentes t??cnicos, mesmo sendo estes, numericamente, a maioria dos profissionais envolvidos. Tamb??m no tocante ??s per??cias extrajudiciais e, em especial, nos procedimentos arbitrais, a literatura ?? escassa e pouco fala do papel do perito-contador assistente. Nesse contexto, o presente trabalho busca entender: Qual ?? a percep????o de um grupo de advogados sobre o perfil e atua????o do assistente t??cnico contador? Com esta pergunta, buscou-se identificar e descrever como este grupo de advogados, um dos principais usu??rios dos servi??os de assist??ncia t??cnica, percebe os contadores na fun????o de assistentes t??cnicos, antes, durante e depois da execu????o da per??cia, al??m de identificar as caracter??sticas que os contadores devem possuir para bem atuar nessa fun????o. Para atingir a este objetivo, foi elaborada uma pesquisa explorat??ria e descritiva, com o uso de entrevistas semiestruturadas com um grupo de quatro advogados. Realizadas as entrevistas, constatou-se que os advogados entendem que os peritos-contadores assistentes exercem um papel fundamental na condu????o dos temas t??cnicos cont??beis nos processos, judiciais ou arbitrais, vendo-os como parceiros que trabalham antes, durante e depois da fase pericial propriamente dita, bem assim que os contadores, quando atuam nessa fun????o, devem ser profundos conhecedores do tema t??cnico em discuss??o e, dentre outras caracter??sticas, possuir habilidade de comunica????o escrita e verbal extremamente desenvolvidas, pois, nas quest??es cont??beis, normalmente s??o eles o canal de comunica????o da parte com os demais atores processuais, em especial, ju??zes, ??rbitros, perito judicial e assistente t??cnico da parte contr??ria.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Waldemar_Fernandes.pdf: 418198 bytes, checksum: 605a79d35ac83b498fe7925457b2051e (MD5) Previous issue date: 2004-11-10 / The present research aims at identifying and analyzing the characteristics of the new Bankruptcy Law which shall produce significant effects to the forensic accounting activity. First, definitions and concepts about expertise and accounting expertise are presented, followed by a description of the historical evolution of the Accounting Expertise in Brazil, from 'The Opening of the Harbors' in 1808 to present days. Then, it is presented the international references about bankruptcy legislation in three developed countries (The United States, Germany and France) and in two developing countries (Argentina and Mexico), identifying the pertinent similarities among them on the accounting expert job and the Brazilian bankrupt rules. Next a discussion on the published articles in the national press, since 2002, about the project of the new Bankruptcy Law, still to be approved in the National Congress, has been carried out. It is followed by reports about the concordats, bankruptcies and bankrupt crimes according to the current Bankruptcy Legislation. In relation to the new Bankruptcy Law, first, an analysis about the Bill No. 4.376/93 approved by the Federal Congress in October 15, 2003 is presented, followed by the analysis of the project that has replaced it in the Senate, named Bill of the Congress No 71 (Substitutive) of 2003, identifying, in both text, not clear and technically precise items that express unfavorable characteristics that shall produce significant effects to the accounting expert activity. Moreover, for the results of these analyses to become more significant, and to reach the proposed aim of this research, the opinions of the accounting experts, specially related to Bankruptcy and concordats were heard and considered, aiming at gathering data about the characteristics of the new Bankruptcy Law, that shall cause impact on the accounting expert activity. In this sense, the methodological approach used in the present research is characterized, concerning type, as a descriptive research; concerning strategy, it is characterized as an indirect documental field research and bibliographic research in texts which provide support to achieve the proposed aim. The research was carried out with the accounting experts listed in the database of the Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP)'s site of 2004, February. 50% of the sample was randomly selected, but 18 subjects of the sample returned the questionnaires. The answers were analyzed according to the descriptive statistics, using frequency charts. Through the analysis, it was concluded that the legal items in the project of the new Bankruptcy Law, in a not consistent and favorable way, shall produce significant effects in the accounting expert activity. / O presente trabalho tem por objetivo identificar e analisar as caracter??sticas contidas na nova Lei de Fal??ncias que poder??o produzir efeitos significativos na atividade pericial cont??bil. Inicialmente s??o apresentadas as defini????es e conceitua????es de per??cia e de per??cia cont??bil, seguindo-se com uma descri????o da evolu????o hist??rica da Per??cia Cont??bil no Brasil, abrangendo o per??odo desde a Abertura dos Portos em 1808 at?? os dias atuais. Na seq????ncia apresentam-se as refer??ncias internacionais sobre legisla????o de fal??ncias de tr??s pa??ses desenvolvidos (Estados Unidos, Alemanha e Fran??a) e de dois pa??ses em desenvolvimento (Argentina e M??xico), identificando-se as semelhan??as pertinentes ao trabalho pericial cont??bil entre eles e o regime falimentar brasileiro. Efetua-se tamb??m uma abordagem sobre as mat??rias publicadas pela imprensa nacional, a partir de 2002, acerca do projeto da Nova Lei de Fal??ncias, ainda em discuss??o no Congresso Nacional. Segue-se com relatos sobre as concordatas, fal??ncias e crimes falimentares, consoante a legisla????o de fal??ncias ainda em vig??ncia no pa??s. A respeito do projeto da nova Lei de Fal??ncias, apresenta-se num primeiro momento uma an??lise sobre o Projeto de Lei n?? 4.376/93 aprovado pela C??mara Federal em 15 de outubro de 2003, seguindo-se com an??lise do projeto que o substituiu no Senado, designado de Projeto de Lei da C??mara n?? 71 (Substitutivo), de 2003, identificando-se em ambos os textos dispositivos n??o claros e tecnicamente precisos que expressam caracter??sticas desfavor??veis que poder??o produzir efeitos significativos na atividade pericial cont??bil. Entretanto, para que os resultados dessas an??lises se tornassem ainda mais significativos, e para atingir o objetivo proposto no trabalho, buscou-se as opini??es de profissionais atuantes na ??rea de per??cia cont??bil, especialmente ??s relacionadas com fal??ncias e concordatas, com o fito de reunir dados sobre as caracter??sticas da nova lei de fal??ncias que poder??o impactar a atividade pericial cont??bil. Neste sentido, a abordagem metodol??gica adotada no presente estudo caracteriza-se, quanto ao tipo, como uma pesquisa descritiva; quanto a estrat??gia, caracteriza-se como uma pesquisa de campo, documental indireta e bibliogr??fica em textos que servem de apoio para atingir o objetivo proposto. A pesquisa recaiu sobre a popula????o de peritos contadores cadastrados no banco de dados do s??tio da Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP), em fevereiro de 2004, os quais 50% (cinq??enta por cento) deles foram selecionados atrav??s de amostragem aleat??ria, sedo que 18 (dezoito) sujeitos da amostra deram retorno dos question??rios enviados. Mediante as respostas obtidas e em conformidade com o plano de an??lise dos dados, o presente trabalho de pesquisa usou a estat??stica descritiva para analisar os dados, utilizando-se de tabelas de freq????ncia, sendo ent??o poss??vel concluir que os dispositivos legais contidos no projeto da nova lei de fal??ncias, de maneira n??o consistente e favor??vel, poder??o produzir efeitos significativos na atividade pericial cont??bil.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-06-05T20:44:27Z No. of bitstreams: 2 Antonio Carlos Ferreira da Silva.pdf: 1044121 bytes, checksum: 52e18db88557f93675efb3efb710e7d0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-06-05T20:44:27Z (GMT). No. of bitstreams: 2 Antonio Carlos Ferreira da Silva.pdf: 1044121 bytes, checksum: 52e18db88557f93675efb3efb710e7d0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-09-05 / In order to safeguard civil rights, the citizens require State intervention to enforce the law in the composition of controversies. Justice applies the Civil Procedure Law ??? CPC/15, to give reason to whomever has it. The forensic accounting report, as an evidence admitted in Court, seeks to shed light on the truth, when proof requires technical-scientific knowledge. In this context, the aim of this study was to ascertain the contribution of such a report to the judges of the Central Civil Court in S??o Paulo city, to support their convictions when passing a sentence. The research is descriptive and qualitative, and it was carried out through documentation survey, content analysis of judge preliminary decisions, forensic accounting reports and sentences of twelve lawsuits in the civil law area. The findings of the forensic accounting report, additional explanation forensic accounting report and additional forensic accounting report are based on the contribution to the motivations of the judges, as to the reasons for their conviction, when passing their sentences. The guidelines of the accounting literature were applied to forensic accounting expertise, CFC standards, and art. 473 of CPC / 15 law with the forensic accounting reports. The quality score of these reports was checked; as well as their use in convincing judges, using keywords relevant to the forensic accounting expertise. The quality score and the degree of reports use are in line with the rates presented in the literature, supporting the fact that reports need improvements, as well as emphasis on continuing professional education programs for forensic accountants; and the interaction between the Regional Accounting Councils (CRC) and the State Schools of the Judiciary. It was found that quality reports contribute with the formation of the judges' convictions and decisions. / O cidad??o, na salvaguarda dos seus interesses, requer a interven????o do Estado, com a aplica????o da lei na composi????o das controv??rsias. A justi??a utiliza o C??digo de Processo Civil, para dar a raz??o a quem efetivamente a tem. O laudo cont??bil como prova admitida em ju??zo busca dar luz ?? verdade, quando a prova requer conhecimento t??cnico-cient??fico. Nesse cen??rio, o objetivo deste estudo ?? conhecer a contribui????o do laudo para os ju??zes do Foro Central C??vel da Capital Paulista, no processo de fundamenta????o de suas convic????es ao proferirem as senten??as. A pesquisa ?? descritiva e qualitativa, e efetivou-se a partir do levantamento documental, pela an??lise de conte??do das decis??es de saneamento, laudos cont??beis e senten??as de 12 processos da ??rea do direito civil de diferentes varas e peritos. Buscou-se nos achados reportados no laudo cont??bil, laudo de esclarecimentos e laudo complementar a contribui????o para as fundamenta????es dos ju??zes, quanto ??s raz??es do seu convencimento, ao proferirem suas senten??as. Foram trianguladas as diretrizes da literatura aplicada ?? per??cia cont??bil, normas do CFC, e o art. 473 do CPC/15, com os laudos cont??beis. Aferiu-se o n??vel de qualidade dos laudos e o seu grau de utiliza????o na forma????o de convencimento dos ju??zes, com o uso de palavras-chave pertinentes ?? per??cia. A nota de qualidade e o grau de utiliza????o dos laudos obtidos est??o em linha com os ??ndices apresentados na literatura, corroborando que melhorias s??o necess??rias nos laudos, al??m de maior ??nfase nos programas de educa????o profissional continuada para os peritos cont??beis. Ainda, a intera????o entre os Conselhos Regionais de Contabilidade e as Escolas Estaduais da Magistratura. Encontrou-se que laudos realizados com qualidade contribuem para a forma????o das convic????es e decis??es dos ju??zes.