A crise vivida pela economia mundial em 2008 trouxe consigo inúmeras oportunidades de crescimento e internacionalização para empresas brasileiras, conforme divulgação da Pwc (Price Waterhouse e Coopers), com base na pesquisa do Jornal Valor Econômico. A internacionalização dessas empresas, além das oportunidades de crescimento, aduziu novas responsabilidades legais, entre elas a introduzida pelo Comitê de Pronunciamentos Contábeis (CPC), em seu pronunciamento técnico nº 2, regulamentado pela Deliberação n° 640/10 da Comissão de Valores Mobiliários. Esse pronunciamento possui características semelhantes ao Statement nº 52 do Financial Accounting Standards Board (FASB) norte-americano e visa melhorar a qualidade das informações contábeis, proporcionando maior transparência e credibilidade às demonstrações contábeis no âmbito internacional. Neste cenário globalizado, o Brasil necessita se equiparar aos mais de cem países que já adaptaram suas normas ao contexto internacional e começar a utilizar uma única linguagem contábil. Portanto, objetiva-se com esse estudo examinar as exigências que o CPC 2 trouxe para as empresas brasileiras que internacionalizaram seus negócios e quais as principais semelhanças e diferenças entre o CPC 2 e o FASB 52. Estes pronunciamentos auxiliam e regulamentam as Leis contábeis no foco de conversão da moeda, com o principal objetivo de estar convergentes e padronizadas. Nesse sentido conclui-se que a harmonização das normas contábeis é necessária e inevitável, visto que fortalece a profissão e a linguagem contábil que cada vez mais se padroniza mundialmente, mesmo reconhecendo-se que existem diferenças tributárias entre países. Deste modo faz-se necessário estar sempre atualizado. O contador do século XXI terá que se tornar um profissional com muito mais organização e disciplina, e sua profissão já está caracterizada pela modernidade e variedade em campos de atuação. O estudo realizado através de pesquisa bibliográfica, também, em normas americanas e brasileiras. Citando principais divergências e convergências entre os países. Sendo de principal importância para os estudiosos e profissionais da área. / The crisis in the world economy in 2008 brought with it numerous opportunities for growth and internationalization for Brazilian companies, as disclosed by PwC Brazil, based on the newspaper Valor Economico research. The internationalization of these companies and the growth opportunities, put forward new legal responsibilities, including the introduced by the Accounting Pronouncements Committee (CPC), in its technical pronouncement # 2, regulated by Resolution No. 640/10 of the Brazilian Securities Commission. This statement has similar characteristics to Statement 52 of the Financial Accounting Standarts Board (FASB) US and aims to improve the quality of accounting information, providing greater transparency and credibility to the financial statements at the international level. In this globalized scenario, Brazil needs to equate to more than one hundred countries have adapted their standards to the international context and start recording a single accounting language. Therefore, aims at presenting what conditions the CPC 2 brought to the Brazilian companies to internationalize their business and what are the main similarities and differences between the CPC 2 and 52. These FASB pronouncements and help regulate the accounting laws on currency conversion focus with the main objective to be convergent and standardized. In this sense it is concluded that the harmonization of accounting standards is necessary and inevitable, as strengthens the profession and the accounting language and increasingly standardizes worldwide. Of course, knowing that there is tax differences between countries. In this mode it is necessary to be always up to date. The XXI Century counter will have to become a professional with more organization and discipline, and their profession is already characterized by modernity and variety in fields. The study conducted through literature search also in American and Brazilian standards. Citing major differences and similarities between countries. It is of prime importance to scholars and professionals.

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No. of bitstreams: 1 avallone_e_te_bauru_par.pdf: 1740865 bytes, checksum: 52bbabae7939012196c7f0891f214b58 (MD5) Previous issue date: 2017-10-30 / As alterações climáticas tem fomentado a busca por fontes renováveis de energia. Assim, novos coletores solares têm sido o foco de pesquisadores em todo o mundo para novos concentradores, novas configurações de instalação e o estudo da estratificação térmica para melhorar o desempenho do sistema de armazenamento térmico. O sistema proposto, ou seja, utilizando concentrador solar com tubo evacuado, proporciona linearidade e constância na sua eficiência em relação aos coletores de placas planas. A alteração proposta, ou seja, tubo com duas aberturas, uma para entrada do líquido frio e outra para saída do líquido aquecido, elimina a interface física entre a água quente na região voltada para o fluxo de calor solar e a água fria na região inferior do tubo. Essa alteração provoca redução na eficiência térmica, porém aumenta o volume de água aquecida por dia. O concentrador CPC mostrou-se um importante equipamento do sistema, uma vez que a os raios solares incidem em uma região longitudinal definida no tubo coletor solar, direcionado pela geometria do CPC. Com a utilização desse equipamento elimina-se a necessidade de espelhos com seguidores solares, tornando o sistema vulnerável a oscilações elétricas, encarecendo o projeto e consumindo energia elétrica. O desempenho do coletor é avaliado a partir de testes experimentais utilizando a Primeira Lei da Termodinâmica como análise da eficiência. Esses resultados são comparados aos conceitos teóricos descritos na literatura científica. O espaço anular evacuado do tubo também se mostrou um importante aliado na linearidade do coletor, reduzindo a resistência térmica do ar. A estratificação térmica é avaliada tanto pelo número de MIX (Primeira Lei da Termodinâmica) como pela proposta de um novo coeficiente de estratificação utilizando a exergia (Segunda Lei da Termodinâmica). Das seis configurações propostas para o sistema estudado, a mais viável foi obtida na configuração 3, ou seja, tubo evacuado com CPC. / Climate change has encouraged the search for renewable energy sources. Thus, new solar collectors have been the focus of researchers around the world with new hubs, new installation settings and the study of thermal stratification to improve the performance of the thermal storage system. The proposed system, ie using evacuated tube solar concentrator provides linearity and stability of efficiency compared to flat plate collectors. The proposed change, i.e. a tube with two openings, one for cold liquid inlet and the other for hot liquid outlet, eliminates the physical interface between the hot water in the region facing the solar heat flow and the cold water in the lower region of the tube. This change causes a reduction in thermal efficiency, however increases the volume of water heated per day. Two radiometers were also developed, one thermal and the other optical, and the thermal radiometer was chosen because it had a similar behavior to the solar collectors, thus reducing the cost of the experimental bench. The CPC concentrator proved to be important equipment, once the concentration of sunlight focus on a longitudinal region defined in the solar collector tube, directed by the CPC geometry. Using this equipment eliminates the need for mirrors with solar trackers, making the system vulnerable to electrical oscillations, making the project more expensive and consuming electricity. The collector performance is evaluated from experimental tests using the First Law of Thermodynamics as an efficiency analysis. These results are compared to the theoretical concepts described in the scientific literature. The annular evacuated space in the tube also proved to be an important ally in the linearity of the collector, reducing the thermal resistance of the air. Thermal stratification is evaluated both by the MIX number (First Law of Thermodynamics) and by the proposal of a new stratification coefficient using exergy (Second Law of Thermodynamics). Of the six configurations proposed the most efficient was obtained in the complete configuration, i.e. evacuated tube with CPC.

L’analyse de la composition chimique de deux orchidées de la sous-tribu des Aeridinae, Aerides rosea Lodd. ex. Lindl. & Paxton et Acampe rigida (Buch.-Ham. ex Sm.) P. F. Hunt, a été menée en ayant recours à des techniques de couplages et grâce à une stratégie de déréplication. Dix dérivés phénanthréniques ont ainsi été identifiés dans les tiges d’A. rosea, dont deux nouvellement décrits. Quatre stilbénoïdes, trois dérivés d'acides phénoliques et quatre esters d'acide cinnamique ont été identifiés dans les tiges d’A. rigida. Nous avons également effectué des dosages de traceurs dans différents échantillons de deux représentants de la tribu des Vandeae : Vanda teres (Roxb.) Lindl. et Vanda coerulea Griff. ex. Lindl., afin de mettre en évidence d’éventuelles variations de composition en fonction des facteurs environnementaux et du stade de croissance végétative. Enfin, nous avons mis au point des conditions d’isolement préparatif par chromatographie de partage centrifuge afin de purifier des marqueurs biologiques préalablement identifiés dans les tiges de Vanda teres : trois glucospyranosyloxybenzyl - malates ainsi que leur précurseur biosynthétique. / Phytochemical analyses of the composition of two orchids Aeridinae subtribe, Aerides rosea Lod . ex . Lindl . & Paxton and Acampe rigida (Buch. -Ham . Ex Sm.) P. F. Hunt were conducted using the state-of-the-art hyphenated techniques and a developed dereplication strategy. Ten phenanthrene derivatives have been identified in the stems of A. rosea, including two newly described structures. Four stilbenoids, three phenolic acids derivatives and four cinnamic acid esters were identified in the stems of A. rigida. We also performed quantitative assays of chemical tracers in different samples of two representative species from the Vandeae tribe: Vanda teres (Roxb.) Lindl. and Vanda coerulea Griff. ex. Lindl., in the aim to highlight possible variations in their composition, depending on environmental factors and vegetative growth stage. Finally, we have developed conditions for preparative isolation using centrifugal partition chromatography to purify biomarkers previously identified in the stems of Vanda teres: three glucosyloxybenzyl malates derivatives and their biosynthetic precursor.

Made available in DSpace on 2016-12-23T13:55:17Z (GMT). No. of bitstreams: 1 Gecyclan Rodrigues Santana.pdf: 854772 bytes, checksum: 71660343d6100696d1921827db79e654 (MD5) Previous issue date: 2012-06-01 / This dissertation deals with requests for clarification and their use in the Brazilian law, in order to bring out the requirement of raw prequestionamento infra constitutional or inherent jurisprudential understanding according to (Judgments and Precedents 282 and 356 of the 211 STF and STJ) and doctrinaire, to either extraordinary appeal to the S T F or special appeal to the S T J. From the idea of justice through the process, we seek to understand the basic conceptual resources, talks are on the requests for clarification about the features and extraordinary and special, having prequestionamento as a conducting wire that is exposed. After some brief remarks on the origin and role of each of the aforementioned features and the doctrinal and jurisprudential understanding about prequestionamento, seeks to analyze intelligence about the requests for clarification as elements able to substantiate this requirement, mainly the position espoused by the S T F and the S T J because of the lack of judgment a quo to examine the point raised by the objector. Seen these points, the next step was to verify the discipline of requests for clarification in the draft text of the new Code of Civil Procedure, approved by the Senate of the Republic and through the House of Representatives. At this point, what matters is to see what the new code brings to light, especially in regard to Article 979, which is called the positive findings prequestionamento ficto and the spirit that pervades the Explanatory Memorandum of the new CPC, taking into account its main objectives. Afterwards, we sought to investigate the relationship between Article 979 and the two most important methodological conceptions of civil procedure in contemporary Brazil: instrumentalism and formalism-evaluative. After that, the objective was to verify the ontological, deontological, axiological, principled and constitutional dimensions of prequestionamento ficto, taking into account their positivization on the new CPC, article 979, and the implications of this positivization. Finally, one comes to the conclusion that no further provenance 211 from the S T J 211 Precedent, praising the initiative to the legislature put an end to a disagreement between the STF and STJ which had lasted for years and seemingly endless, thus ensuring, knowledge of special and extraordinary appeal, therefore, justice, legal certainty and effectiveness of the process / Esta dissertação trata dos embargos de declaração e da sua utilização, no direito brasileiro, como forma de fazer aflorar o requisito de prequestionamento das matérias constitucional ou infraconstitucional inerente, segundo entendimento jurisprudencial (acórdãos e Súmulas 282 e 356 do STF e 211 do STJ) e doutrinário, à interposição de recurso extraordinário ao STF ou de recurso especial ao STJ. A partir da ideia de justiça por meio do processo, busca-se a compreensão conceitual básica dos recursos, discorre-se sobre os embargos de declaração e sobre os recursos extraordinário e especial, tendo o prequestionamento como fio condutor do que se expõe. Após algumas breves considerações sobre a origem e o papel de cada um dos recursos supracitados e sobre o entendimento doutrinário e jurisprudencial acerca do prequestionamento, busca-se analisar a inteligência acerca dos embargos de declaração como elementos aptos a consubstanciar esse requisito, mormente a posição esposada pelo STF e pelo STJ diante da omissão do juízo a quo em analisar o ponto suscitado pela parte embargante. Vistos esses pontos, o próximo passo foi verificar a disciplina dos embargos de declaração no texto do projeto do novo Código de Processo Civil, já aprovado pelo Senado da República e em tramitação na Câmara dos Deputados. Nesse ponto, o que importa é verificar o que o novo Código traz a lume, principalmente no que tange ao artigo 979, que vem positivar o chamado prequestionamento ficto, e ao espírito que permeia a Exposição de Motivos do novo CPC, levando-se em conta seus principais objetivos. A seguir, buscou-se verificar a relação entre o artigo 979 e as duas mais importantes concepções metodológicas de processo civil no Brasil contemporâneo: o instrumentalismo e o formalismo-valorativo. Depois disso, o objetivo foi verificar as dimensões ontológica, deontológica, axiológica, principiológica e constitucional do prequestionamento ficto, levandose em consideração sua positivação no novo CPC, no artigo 979, e as implicações dessa positivação. Finalmente, chega-se à conclusão de que não haverá mais procedência a Súmula 211 do STJ, louvando-se a iniciativa de o legislador pôr fim, a uma dissensão entre o STF e o STJ que já durava anos e parecia interminável, garantindo, dessa forma, o conhecimento dos recursos extraordinário e especial e, consequentemente, justiça, segurança jurídica e efetividade do processo

The released particles during laser-based surface ablation of an epoxy resin coating were investigated for their number, size, mass and chemical composition. The laser used was a pulsed Nd:YAG laser with a maximum average power of 91 W. During the experiments, the applied laser power was investigated as a varying parameter. With the highest power, a maximum particle count of 4.3*108 particles/cm³ was measured, which corresponds to a mass of approximately 55 mg/m³. With decreasing laser power, the particle loading of the aerosol decreases. The particle sizes are bimodal distributed between 10 nm and approximately 3 μm. The first peak is at 34 nm and the second peak is at 630 nm. In terms of number, the nanoparticles dominate the distribution. During the analysis of the particles, fractal and spherical particles were determined, whereby the fractal particles are mainly in the nanometre range and the spherical particles mostly in the μm range. The chemical analysis of the particles showed that they consist of carbon and hydrogen.

WTO爭端解決小組於二００四年三月底針對「美國控告安地瓜禁止線上賭博案」（WT/285）乙案提出保密的期中報告。蕞爾小國安地瓜巴布達擊敗美國獲得勝訴的判決。期中報告指出，美國對於安地瓜線上博奕服務業者所提供之跨境線上博奕服務，在「市場進入」及「國民待遇」未予開放，違反了其於「服務貿易貿易總協定」所為之承諾。 此期中報告對於服務貿易有特殊之意義。不只因為本案為WTO爭端解決程序中第一個涉及網際網路的案子，本案更是第一個關於服務貿易分類之案例。本案爭點在於安地瓜之線上博奕業者是否得對美國境內之消費者提供線上博奕服務。 安地瓜認為，根據「聯合國中央產品暫行分類標準」（CPC pro.）及「服務部門分類表」（W/120），美國在其承諾表10.D確承諾跨境線上博奕服務之開放，然美國之國內規章對境外所提供之線上博奕服務卻造成全面禁止之效果，故已違反其所為之承諾。然而美國則認為秘書處所提出之W/120文件並不具有法律拘束力，因此美國承諾表並不受CPC分類之限制。 W/120文件在解釋承諾表時的法律地位究竟為何，為本案最重要的爭點，本論文將深入探討之。 / Late March in 2004, WTO panel released a confidential report of the WTO dispute” United States– Measures Affecting the Cross-Border Supply of Gambling and Betting”（WT/285）.The finding is that the tiny nation of Antigua and Barbuda beat the United States that the United States violates its commitments under the General Agreement on Trade in Service(GATS) by not providing market access and/or national treatment under GATS to on-line cross-border gambling service providers licensed by Antigua and Barbuda. The panel report has significant ramification for trade in service. The reason is that this panel decision is not only the first one on Internet-related dispute, but also the first one concerning the general service issues- service classification. Antigua asserted that United States has made a GATS commitment for gambling and betting service within Sector 10.D of U.S schedule corresponding Provisional United Nations Central Production Classification (CPC) and the Service Sectoral Classification List(MTN.GNS/W/120). At issue in this case is the provision of internet gambling service to customers in the United States from operators located in Antigua and Barbuda. Antigua and Barbuda argued that the domestic regulation of United States has made total prohibition on the supply of gambling and betting service from outside the United States. However, United States responded that the document W/120 provided by the GATT Secretariat is not legally binding so it’s schedule is not bound by the category of CPC. It means that the United States has no responsibility to allow on-line cress-border gambling service. This thesis has a deeply discussion on the legal status and value of W/120 in interpreting GATS schedules which is the most important issue in this case.