<p>In modern cars a lot of effort is put on reducing the background noise level. Despite these efforts it is often difficult for persons in the rear seat(s) to hear the persons in the front seat. This is partly due to the background noise, but also geometry and acoustics properties of the passenger compartment. </p><p>The aim of this thesis was to implement a speech enhancement system to increase the audibility between the driver and the rear passenger(s). The speech enhancement system should not affect the directivity of the speech or increase the background noise level. </p><p>A speech enhancement system has been implemented on a DSP in a test car. A microphone was placed in front of the driver to collect his/her speech. The microphone signal was bandpass filtered to remove the main part of the background noise and to avoid aliasing. The signal was delayed before it was sent out in the rear loudspeaker. The delay made the speech from the driver reaching the rear passenger before the sound the rear loudspeakers. This delay was enough to get the right directivity of the sound, i.e. making speech sounding as if it came from the driver instead of the rear loudspeakers. </p><p>In the thesis other methods to reduce background noise and get directivity of the sound were evaluated, but not implemented in the test car. The evaluations of the system showed that the audibility was increased. At the same time the background noise level was not noticeable increased. The work has been performed at A2 Acoustics AB in Linköping, during spring 2003.</p>

In modern cars a lot of effort is put on reducing the background noise level. Despite these efforts it is often difficult for persons in the rear seat(s) to hear the persons in the front seat. This is partly due to the background noise, but also geometry and acoustics properties of the passenger compartment. The aim of this thesis was to implement a speech enhancement system to increase the audibility between the driver and the rear passenger(s). The speech enhancement system should not affect the directivity of the speech or increase the background noise level. A speech enhancement system has been implemented on a DSP in a test car. A microphone was placed in front of the driver to collect his/her speech. The microphone signal was bandpass filtered to remove the main part of the background noise and to avoid aliasing. The signal was delayed before it was sent out in the rear loudspeaker. The delay made the speech from the driver reaching the rear passenger before the sound the rear loudspeakers. This delay was enough to get the right directivity of the sound, i.e. making speech sounding as if it came from the driver instead of the rear loudspeakers. In the thesis other methods to reduce background noise and get directivity of the sound were evaluated, but not implemented in the test car. The evaluations of the system showed that the audibility was increased. At the same time the background noise level was not noticeable increased. The work has been performed at A2 Acoustics AB in Linköping, during spring 2003.

Följande rapport bygger på examensarbetet inom CAD-teknikerprogrammet påHögskolan i Halmstad. Arbetet innefattar framtagning av ett höjdjusterbartarmstöd till bilförare, en produkt som inte finns på marknaden idag.Utförandet av arbetet har bl.a. inneburit kriterieuppställning med krav ochönskemål, framtagning av produktförslag i form utav skisser och 3D-modeller, valav material genom undersökningar, även protoyptillverkning och produktanalyser.En del vikt har lagts på att genomföra marknadsundersökningar för att se om detfinns ett intresse för produkten. / The following report is based on the final thesis within the CAD-technicianprogram at Halmstad University. The work includes the development of a heightadjustable armrest for the driver, a product that’s not available on the market yet.The execution of the work has involved a criterion lineup with demands andrequirements, development of product proposals in the shape of sketches and 3Dmodels, choice of materials through studies, prototypes were produced for producttesting. Some attention has been given to carry out market research to see if thereis an interest in the product.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-02-13T18:45:39Z No. of bitstreams: 1 LaralisNunesDeSousaOliveira_DISSERT.pdf: 1493529 bytes, checksum: ec50d6de296d39dceca68a2d394082f0 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-02-13T22:00:24Z (GMT) No. of bitstreams: 1 LaralisNunesDeSousaOliveira_DISSERT.pdf: 1493529 bytes, checksum: ec50d6de296d39dceca68a2d394082f0 (MD5) / Made available in DSpace on 2017-02-13T22:00:24Z (GMT). No. of bitstreams: 1 LaralisNunesDeSousaOliveira_DISSERT.pdf: 1493529 bytes, checksum: ec50d6de296d39dceca68a2d394082f0 (MD5) Previous issue date: 2015-06-30 / No ano de 2010, na cidade de Natal, Rio Grande do Norte, realizou-se a implementa??o de um novo conceito institucional voltado para a educa??o de surdos, materializado nos Complexos Bil?ngues de Refer?ncia para Surdos (CBRS), formados por dez grupos de duas ou tr?s escolas municipais, respons?veis pela Educa??o Infantil e Ensino Fundamental I e II, pass?veis de terem at? 50% de seu alunado constitu?do por alunos surdos. Dada a alcunha ?bil?ngue? do projeto, t?m grande import?ncia para sua realiza??o n?o apenas os profissionais especializados na educa??o de surdos (como instrutores e int?rpretes de Libras), mas os professores de L?ngua Portuguesa dessas institui??es. Nesta pesquisa, o objeto s?o as vozes sobre o ser professor nos Complexos Bil?ngues de Refer?ncia para Surdos de Natal. Situados na ?rea da Lingu?stica Aplicada, temos por objetivo criar inteligibilidade sobre um problema social que tem a linguagem ocupando papel central, qual seja o ser professor nas institui??es em quest?o. O corpus da pesquisa se constitui de onze textos redigidos por esses profissionais sobre sua atua??o nas referidas institui??es. A an?lise que realizamos se constr?i sobre os tr?s t?picos mais recorrentemente encontrados nos relatos, quais sejam a forma??o inicial e continuada, as experi?ncias docentes e as rela??es institucionais que permeiam sua atua??o. Sob uma perspectiva qualitativo-interpretativista, realizamos a leitura e a discuss?o dos dados tomando por base as concep??es de linguagem e sujeito elaboradas pelo C?rculo de Bakhtin; a no??o de diferen?a dos Estudos Culturais; e as discuss?es sobre educa??o de surdos dos Estudos Surdos. Nas falas dos professores, ? poss?vel identificar a fluidez e multiplicidade de vozes que os atravessam. Em suas vozes se revelam as tens?es existentes entre o discurso governamental da inclus?o como perspectiva da Educa??o Especial e a realidade enfrentada pelos docentes. A despeito das diferen?as que os constituem, seus discursos se tocam sobretudo no que diz respeito ?s insuficientes oportunidades de forma??o e ?s prec?rias condi??es de atua??o, que t?m repercuss?es diretas no processo de ensino-aprendizagem do aluno surdo. / In 2010, in the city of Natal, Rio Grande do Norte, it was implemented a new institutional concept aimed at the education of deaf students, materialized in Bilingual Complexes of Reference for the Deaf (CBRS), which are ten groups of two or three municipal schools, responsible for Childhood Education and Elementary School, that may have up to 50% of their student body made up of deaf students. Because of the denomination "bilingual" on the project, not only specialized professionals in deaf education (as instructors and Sign Language interpreters), but the Portuguese teachers in these institutions have great importance for its realization. In this research, the object are the voices about being a teacher in the Bilingual Complexes of Reference for the Deaf in Natal. Situated in the area of Applied Linguistics, we aim to create intelligibility on a social problem that has language occupying central role, which is being a teacher in the institutions concerned. The corpus of the research is constituted of eleven texts written by these professionals about their performance in the Complexe?s institutions. The analysis we do is built on the three topics more recurrently found in the reports, which are the initial and continuous training, teaching experiences and the institutional aspects that permeate their performance. From a qualitative-interpretative perspective, we read and discuss the data building on the concepts of language and subject prepared by the Circle of Bakhtin; the notion of difference of Cultural Studies; and discussions about deaf education of Deaf Studies. In the speeches of teachers, it is possible to identify the fluidity and multiplicity of voices that cross them. Their voices reveal the tensions between the government discourse of inclusion as perspective of Special Education and the reality faced by teachers. Despite of the differences that constitute them, their speeches touch especially with regard to insufficient training opportunities and precarious conditions of work, which have direct impact on the teaching-learning process of deaf students.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-03-28T19:42:06Z No. of bitstreams: 1 JoseEdmilsonFelipeDaSilva_TESE.pdf: 1597484 bytes, checksum: 1bb66c29e8e035a7ab6b98596bf49a54 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-03-29T21:46:43Z (GMT) No. of bitstreams: 1 JoseEdmilsonFelipeDaSilva_TESE.pdf: 1597484 bytes, checksum: 1bb66c29e8e035a7ab6b98596bf49a54 (MD5) / Made available in DSpace on 2017-03-29T21:46:43Z (GMT). No. of bitstreams: 1 JoseEdmilsonFelipeDaSilva_TESE.pdf: 1597484 bytes, checksum: 1bb66c29e8e035a7ab6b98596bf49a54 (MD5) Previous issue date: 2016-07-29 / Esta pesquisa de abordagem qualitativa tem por objeto de estudo as pr?ticas e narrativas no curr?culo de uma escola municipal decorrente da implementa??o de pol?ticas p?blicas de inclus?o no campo educacional natalense por meio dos CBRS ? Complexos Bilingues de Refer?ncias para Surdos. Com fundamento na abordagem s?cio-hist?rica (FREITAS, 2003); e aporte em Bakhtin (1995), Vygotsky (1998) e nos Estudos Culturais (JOHNSON, 1999; MATTELART, NEVEU, 2004) com ?nfase nos Estudos Surdos (DORZIAT, 2009; 2011; SKLIAR, 2011; S?, 2011; 201?; LODI, MELO; FERNANDES, 2012). Como aportes te?ricos tamb?m foram importantes as contribui??es sobre o Curr?culo Escolar (SILVA, 1995), Educa??o de Surdos (LOPES, 2007; 2013) e Comunidade e Cultura Surda (S?NCHEZ, 1990; LANE, 1997; SACKS, 2010). A pesquisa foi realizada entre o segundo semestre de 2014 e o primeiro semestre de 2015, em um dos CBRS da rede municipal de ensino de Natal/RN, tendo como objetivo geral a an?lise do curr?culo da E. M. Luiz Maranh?o por meio das a??es e enunciados de parte de seus profissionais envolvidos com a educa??o de alunos surdos e como objetivos espec?ficos identificar a concep??o de sujeito surdo na proposta dos Complexos e a finalidade da educa??o desses sujeitos nesses espa?os. Como instrumentos, foram utilizados o roteiro de entrevista e os question?rios e como procedimentos de pesquisas a observa??o participante, as entrevistas coletivas e a an?lise documental. Os dados foram analisados com base na An?lise de Conte?do (RAMPAZZO, 2002; FRANCO, 2005; BARDIN, 2011). A an?lise dos dados fez emergir as contradi??es e os descompassos nas narrativas e nas pr?ticas curriculares. Diante dos dados analisados, conclu?mos que, nos anos iniciais no CBRS de Cidade Nova, Zona Oeste de Natal/RN, os fundamentos e as pr?ticas manifestas v?o de encontro ? proposta de educa??o bil?ngue do Movimento Surdo. A maioria dos colaboradores, como se pode constatar, concebe o sujeito surdo como deficiente e a educa??o bil?ngue como mais um desdobramento da educa??o de pessoas com necessidades especiais. / This qualitative research approach aims to study both practices and narratives in the curriculum of a municipal public school by the implementation of public inclusion policies in natalense educational field through Bilinguals References Complexes for Deaf people ? Complexos Bil?ngues de Refer?ncia para Surdos (CBRS). It was Based on social ? historical methodological (FREITAS, 2003), and supported in Bakhtin (1995), Vygotsky (1998) and on social cultural studies (JOHNSON, 1999; MATTELART; NEVEU, 2004) with emphasis on deaf studies (DORZIART, 2009; 2011; SKLIAR, 2011; S?, 2011; 2012; LODI; MELO; FERNANDES, 2012). As theoretical support it was also important the contribution on the school curriculum (SILVA, 1995), deaf people education (LOPES, 2007; 2013) and community and deaf people culture (S?NCHEZ, 1990; LANE, 1997; SACKS, 2010). The research was carried out between the second half of 2014 and the first half of 2015 in one of the CBRS in Municipal educational system from Natal/RN. By aiming this way, the general curriculum analysis of Luiz Maranh?o Municipal School through actions and announced of parts of its professionals involved with deaf students? education and as specific aim to identify the deaf subject conception of proposals from the complexes and goals of education of these subjects in these spaces. For developing this paper. However, it was used tools such as interviews and questionnaires and as a research procedure the participant observation and group interviews. The data analyzed were based on content analysis (RAMPAZZO, 2002; FRANCO, 2005; BARDIN, 2011). The data analysis brought up contradictions and differences on narratives and curricular practices. Before the analyzed data we came into the conclusion that in the first grades of CBRS in Cidade Nova, West Zone of Natal/RN, the fundamentals and demonstrated practices are not in accordance with the proposal of bilingual education of the Deaf movement and Deaf studies. The majority of collaborators see the deaf as a disabled person and bilingual education like one more expansion of people?s education with special needs.

This master thesis presents a method to find the optimal speed profile for a dynamic system in the shape of an electric vehicle and any topography using a search algorithm. The search algorithm is capable of considering all the speed choices in a topography presented discretely, in order to find the most energy efficient one. How well the calculations made by the search algorithm represents the reality, depends on the speed and topography resolution and the vehicle energy model. With the correct settings, up to 18.4% of energy can be saved for a given topography compared to having the lowest constant speed allowed. The speed is ranging between 85-95 km/h but the method presented is capable of having any set of speed options, even if the resolution varies from point to point on the road. How to use this method and its properties is explained in detail using text and step for step figures of how the search algorithm iterates.A comparison between allowing regenerative braking and not allowing it is shown in the results. It is clear that there is most energy saving potential where no regenerative braking is allowed. / <p>Mustafa Ali Arat has stopped working at NEVS and moved abroad.</p>

I detta examensarbete undersöks vad som lockar med bilen som vardagligt transportmedel hos invånare i Malmö. Som en del i detta, identifieras faktorer bakom valet av transportmedel. Malmöbors tankar kring sin egen miljöpåverkan samt vilka utmaningar vi står inför när det gäller att gå emot ett mindre bil-dominerat samhälle diskuteras. Metoden bestod i att genomföra samtalsintervjuer med sex personer som samtliga bor i Malmö och som har körkort och tillgång till bil. Resultaten tyder på att bilens attraktion består i de fördelar den tillhandahåller, såsom lastutrymme, sparad tid, frihetskänsla och oberoende. Vidare verkar det som att det sociala sammanhanget är den viktigaste påverkansfaktorn i valet av transportmedel. Detta via den egna uppväxten, omgivningens attityder och samhällets sociala acceptans gentemot bilen. Slutsatserna är att om vi ska gå mot ett mindre bil-dominerat samhälle, är det i det sociala sammanhanget som förändringar bör ske. / This thesis examines the attraction of the car as everyday transport by residents in the city of Malmö. As part of this, factors behind the choice of everyday transportation are discussed and the residents’ thoughts about their own environmental impact as well as the challenges we face when it comes to moving towards a less car-dominated society are discussed. The research method consisted of interviews with six people who all live in Malmö and who all have a driver's license and access to a car. The results indicate that the car's attraction lies in the benefits it provides, such as cargo space, saved time as well as a sense of freedom and independence. Furthermore, it seems that the social context is the most important influence factor in the choice of everyday transport. This was linked to individuals’ upbringing, the attitudes in the social surroundings and society's social acceptability towards the car. The conclusions are that if we are to move towards a less car-dominated society, changes should be made in the social context.

Målet med examensarbetet har varit att samla information åt ett tekniskt konsultföretag för att öka deras kunskap om autonoma system och fordonskommunikation. Statusen på arbetet kring dessa aktiva säkerhetssystem hos olika aktörer och hur systemen implementeras i dagens och framtidens fordon har undersökts genom omfattande litteraturstudier, intervjuer och marknadsanalyser. De autonoma systemen kan samla information från omgivningen genom sensorer och bidra till ett jämnare trafikflöde, ökad säkerhet, lättare bilar och bättre miljö. Genom fordonskommunikationen kan fordon kommunicera med varandra samt infrastrukturen och garantera en säker bilfärd. År 2030 utgörs innerstaden av autonom, elektrifierad kollektivtrafik för att transportera människor på begäran, samtidigt som personbilar till viss del förbjuds. Potentiella behov för människan i en fullt autonom bil har identifierats och diverse produktutvecklingsmetoder har tillämpats för att utforma två konceptuella lösningar för en framtida bilinteriör. Lösningarna visar interaktionen mellan människa och system eftersom underhållning och bekvämlighet blir viktigt i en fullt autonom bil. Respektive lösning är statsägd och rymmer fyra passagerare. I lösningarna är sittplatserna placerade på ett sätt som underlättar kommunikation mellan passagerarna. Passagerarna kan underhållas eller informeras individuellt eller gemensamt via text, ljud och bild. / The goal with this thesis project has been to collect information for a technical consulting company in order to increase their knowledge about autonomous systems and vehicular communication. The status of how various operators work with active safety systems and how the systems are implemented in current and future vehicles has been investigated through extensive literature studies, interviews and market research. The autonomous systems can collect information from the surrounding through sensors and contribute to better traffic efficiency, increased safety, lighter cars and a better environment. Through vehicle communication, the vehicle can communicate with each other in order to guarantee a safe ride. In 2030 the inner city constitutes of autonomous, electrified public transport to transport people on demand, meanwhile private cars are prohibited. Potential needs for the human in a fully, autonomous car has been identified and various product development methods has been applied in order to develop two conceptual solutions for a future car interior. The solutions show the interaction between human and system since entertainment and comfort becomes important in a fully, autonomous car. Each solution is state-owned and holds four passengers. In the solutions, the seats are placed in regard to facilitate communication between the passengers. The passengers can be entertained or informed individually or collectively by text, sound and images.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Marcelo_Francisco_Nogueira.pdf: 1081308 bytes, checksum: bd40cd30b8296d10974165e6c52672e7 (MD5) Previous issue date: 2006-08-25 / The general objective of that work is to identify if there are noises to commit the process of the communication accounting judicial pericial. For so much, he/she came, for first, the allusive theoretical referencial to the characteristics of the communication process and their implications in the judicial expertise, with emphasis for the verifiable noises in each stage, and, at the end of that stage, the own expertise concept was discussed, to the light of the communication process. Soon afterwards, field research was accomplished in the city of Florian??polis / SC with magistrates, experts and lawyers with the purpose of verifying, indeed, there are noises in the process of communication accounting forensic accounting, regarding those issuing ones and addressees of the messages and where those noises ponder. The results revealed, among other aspects, that there are differences in relation to the expertise concept, their procedures and rites, on the part of the magistrates, lawyers and experts and that, probably, in function of the common repertoire, there is adult alignment among the lawyers' opinions and of the magistrates. Like this, the accounting judicial expertise can give his/her contribution, for the society, with the offer of more didactic and clear decisions, with larger quality of the information pericial generating better understanding conditions on the part of the users and users of decision, but so that that happens is necessary to know the communication process, to formulate appropriate messages to the addressees' repertoire, avoiding the noxious effects of the noises. / O objetivo geral desse trabalho ?? identificar se h?? ru??dos que possam comprometer o processo da comunica????o pericial judicial cont??bil. Para tanto, apresentou-se, por primeiro, o referencial te??rico alusivo ??s caracter??sticas do processo de comunica????o e suas implica????es na per??cia judicial, com ??nfase para os ru??dos verific??veis em cada etapa, sendo que, ao final dessa etapa, discutiu-se o pr??prio conceito de per??cia, ?? luz do processo de comunica????o. Em seguida, foi realizada pesquisa de campo na cidade de Florian??polis/SC com magistrados, peritos e advogados com a finalidade de verificar se, efetivamente, h?? ru??dos no processo de comunica????o pericial judicial cont??bil, referentes a esses emitentes e destinat??rios das mensagens e onde esses ru??dos se concentram. Os resultados revelaram, entre outros aspectos, que h?? diferen??as em rela????o ao conceito de per??cia, seus procedimentos e ritos, por parte dos magistrados, advogados e peritos e que, provavelmente, em fun????o do repert??rio comum, h?? maior alinhamento entre as opini??es dos advogados e dos magistrados. Assim, a per??cia judicial cont??bil pode dar sua contribui????o, para a sociedade, com a oferta de laudos mais did??ticos e claros, com maior qualidade da informa????o pericial gerando melhores condi????es de compreensibilidade por parte dos usu??rios e tomadores de decis??o, mas para que isso ocorra ?? necess??rio conhecer o processo de comunica????o, para formular mensagens adequadas ao repert??rio dos destinat??rios, evitando os efeitos nocivos dos ru??dos.

Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Regina_Aparecida_Neumann.pdf: 521577 bytes, checksum: 6b75957616ca039cda1a31ecf5f317da (MD5) Previous issue date: 2004-05-03 / In Brazil the Forced Agreement and Bankruptcy institute encloses all types of productive entities, either as a general partnership or as an individual enterprise according to the Decree-Law # 7661 of June 21, 1945. The enterprise survives essentially with the credit mechanism, the latter being one of its own characteristics as it participates directly in the collective economic activity. Even due to a financial unbalanced reason or due to usual reasons in the market, including the globalization advent, the competition becomes fierce. The competence and the entrepreneurial planning are vital factors for the administration performance. Therefore, such an enterprise might have unsatisfactory results. Consequently, even through an enterprise recuperation plan, the reality is very complicated, because at this point several enterprises are already exposed to bankruptcy. Facing this condition the judge will designate an authorized professional to demonstrate the enterprise financial peculiarities. The aim is to maintain the rights and the obligations of the involved parties. Having the accounting several specialties and being one of them the AUDIT EXPERT it is used as one of the tools to clear up situations where there are disputes. When an Audit expert is performed, it should be taken into consideration the social effects resulting from it, mainly because the Auditor Expert is a justice assistant. An empiric research, with a specific questionnaire applied to judges of the civil courts that belong to the great ABC area this project has tried to highlight the fairness among the procedures. They are adopted by using the structure, the veracity through the technical and scientifical knowledge over facts capable of providing to the judge the elements of conviction. So, he can decide with a higher degree of accuracy due to the Audit Expert Report effectiveness. Such a report, attached to the court records, allows the magistrate the knowledge of the facts, which he would hardly have in hands, if it were any other way i.e. to use it as a support tool for taking decisions whenever an enterprise is part of a process of Forced Agreement or Bankruptcy. Based on the answers the final conclusion is reached and becomes evident that the Audit Expert contributes a lot to the magistrate while taking decisions in specific processes of Forced Agreement and Bankruptcy civil courts. / No Brasil o instituto da Fal??ncia e Concordata abrange todos os tipos de entidades produtivas, quer seja em forma de sociedade coletiva ou de firma individual, conforme determinada no Decreto-Lei n?? 7.661, de 21 de junho de 1945. A empresa sobrevive essencialmente por meio do mecanismo de cr??dito, que ?? uma de suas caracter??sticas , pois participa diretamente da atividade econ??mica da coletividade. Seja por um desequil??brio financeiro ou por motivos comuns ao mercado, inclusive com o advento da globaliza????o a concorr??ncia torna-se acirrada, a compet??ncia e o planejamento empresarial, s??o fatores fundamentais ao desempenho da administra????o, poder?? essa empresa ter resultados insatisfat??rios. Consequentemente, mesmo mediante um plano de recupera????o da empresa complicada ?? a realidade, pois neste momento muitas j?? est??o expostas ?? insolv??ncia. Mediante esta realidade o juiz designar?? profissionais habilitados para demonstrarem as particularidades financeiras da empresa, no intuito de valer os direitos e deveres dos envolvidos. A ci??ncia cont??bil por possuir diversas especialidades e sendo uma delas a PER??CIA CONT??BIL, ?? utilizada como uma das ferramentas para dirimir situa????es em que existem controv??rsias. Ao executar-se uma Per??cia Cont??bil, deve-se levar em considera????o os efeitos sociais dela decorrentes, principalmente por se tratar o Perito Cont??bil de um auxiliar da justi??a. Atrav??s de pesquisa emp??rica, com aplica????o de question??rio espec??fico para os juizes dos F??runs C??veis da regi??o do grande ABC, o presente trabalho procurou evidenciar a equidade entre os procedimentos adotados por meio de estrutura????o, da verdade atrav??s de conhecimentos t??cnicos e cient??ficos, sobre fatos capazes de fornecer ao julgador elementos de convic????o para que ele possa decidir com maior propriedade, atrav??s da materializa????o do Laudo Pericial Cont??bil. Elemento este que, juntado aos autos, permite ao magistrado o conhecimento de fatos de que de outra forma dificilmente teria em m??os, ou seja, utiliz??-lo como ferramenta de suporte ?? tomada de decis??es, quando uma empresa encontra-se relacionada a um processo de Fal??ncia ou Concordatas. Mediante as respostas obtidas chegou-se ?? conclus??o de que a Per??cia Cont??bil muito tem contribu??do com os magistrados quando da tomada de decis??es, em se tratando de processos espec??ficos de Fal??ncias e Concordatas das Varas C??veis da Regi??o do Grande ABC.