Este estudo apresenta uma abordagem comparativa entre as normas contábeis dos US-GAAP, IASC e Brasil para as operações de business combination e para a consolidação das demonstrações contábeis. Define-se business combination de acordo com os conceitos contidos nos US-GAAP, IASC e nos pronunciamentos brasileiros para em seguida apresentar a definição adotada neste estudo. Precedendo a metodologia desta pesquisa, este estudo apresenta algumas estatísticas das operações de business combination e as abordagens das principais dificuldades relacionadas ao tema, assim como se levanta a questão nevrálgica para o estudo. Nos capítulos denominados US-GAAP, IASC e Brasil são tratadas as principais normas contábeis emitidas, destacando-se as definições, o tratamento contábil, métodos de avaliação, consolidação e evidenciações exigidas. Em seguida são esclarecidas na análise comparativa algumas das principais similaridades e diferenças abordadas nos capítulos anteriores. O estudo inclui uma análise dos mais significativos procedimentos de consolidação e apresenta exemplos relativos a cada entidade analisada. Finalmente, as conclusões realizadas na referida análise. / This study presents a comparative analysis among the US-GAAP, IASC and Brazilian accounting pronoucements for the transactions of business combination and for the consolidation of financial statements. It reviews the definition of business combination according to the concepts of US-GAAP, IASC and Brazilian pronouncements and, subsequently, the definition used in this study. Preceding the methodology of this research, this study offers some statistics of the transactions of business combination and gives a survey of how the main difficulties related to this subject were approached, as well as a determination of the most important issue of this study. In the chapters named US-GAAP, IASC and Brazil, the main rules of accountancy are trated, highlighting the definitions, accounting treatment, methods of evaluation, consolidation and disclosure. Moreover, in the comparative analysis, some of the main similarities and differences are cleared up that were shown in the previous chapters. This study includes an analysis of the most significant procedures for consolidation, as well as some examples related to each of the institutions that were focused on. Finally, the conclusions that were made on the basis of analysis are discussed.

A consolidação da memória é um processo que ocorre ao longo do tempo, em que memórias recentes são cristalizadas em memória de longo prazo. As memórias recentes são vulneráveis e passíveis de esquecimento, principalmente na presença de fatores interferentes. Entretanto, a consolidação de eventos com conteúdo emocional sofre menos interferências do que o observado com eventos neutros. O objetivo deste estudo foi investigar experimentalmente os efeitos da emoção e de uma tarefa de interferência sobre a consolidação do tempo na memória de longo prazo. Uma série de três experimentos foi conduzida em um procedimento de generalização temporal, no qual os participantes aprenderam uma duração padrão e imediatamente, ou após 24 horas, julgaram a duração padrão baseada em durações de comparação. No primeiro experimento, os participantes aprenderam uma duração padrão sob o efeito de três condições emocionais: ameaçadora, não ameaçadora e condição neutra, controle. Os julgamentos temporais de longo prazo mostraram que as durações foram melhor recordadas em uma condição emocional do que neutra; isto ocorreu em maior extensão para a condição ameaçadora do que para a condição não ameaçadora. No segundo experimento, foi investigado o processo de consolidação da duração e seus efeitos sobre julgamentos temporais. Uma tarefa de interferência foi introduzida em diferentes atrasos depois da aprendizagem inicial da duração padrão. Os resultados mostraram que os julgamentos temporais de longo prazo foram menos precisos quando a tarefa de interferência foi introduzida 30-45 minutos após a aprendizagem. Esta imprecisão não foi observada quando a memória foi testada imediatamente após a tarefa de interferência sendo encontrado um gradiente temporal do efeito perturbador da interferência dentro da primeira hora após a aprendizagem. O terceiro experimento foi conduzido para examinar o efeito da emoção na memória de longo prazo para duração e sua resistência contra os efeitos da interferência. Os participantes aprenderam uma duração padrão sob duas condições: uma ameaçadora e uma neutra; imediatamente após a aprendizagem, foi introduzida uma tarefa de interferência. Então, 24 horas após, eles julgaram se as durações de comparação eram ou não similares à duração padrão previamente aprendida. Os julgamentos temporais de longo prazo foram mais acurados quando os participantes aprenderam a duração padrão em uma condição emocional. Os resultados desta tese levam a conclusão que as emoções que despertam arousal facilitam a retenção do tempo na memória de longo prazo e são também resistentes aos efeitos da interferência. Por outro lado, a interferência perturba a consolidação do tempo e a memória da duração passa por um processo de consolidação que dura pelo menos uma hora. / Memory consolidation is a process that occurs over time in which new memories are crystallized in long-term memory. Recent memories are vulnerable and susceptible to forgetfulness, especially in the presence of interfering factors. However, emotional events are better retained in long-term memory than neutral events. The aim of this thesis was to experimentally investigate the effects of emotion and interference task on time consolidation in long-term memory. A set of three experiments were conducted in a temporal generalization procedure, in which participants learned a standard duration and immediately, or 24 hours later, they judged the standard duration based in duration comparisons. In experiment one, participants learned a standard duration under three emotional conditions: a threatening, a nonthreatening and a neutral control condition. The long-term temporal judgments showed that durations were recalled better in the emotional than in the neutral condition; this occurred to a greater extent in the threatening than in the nonthreatening condition. In experiment two, it was investigated the consolidation process for duration and its effect on the time judgment. An interference task was introduced at different delays after the initial learning of the standard duration. Results showed long-term temporal judgments less precise when the interference task was introduced 30-45 min after the learning. Disruption was not observed when the memory was tested immediately after the interference task and there was a temporal gradient of the disruptive interference effect within the first hour after learning. The experiment three was conducted to examine the effect of emotion on the long-term memory for duration and its resistance against interference effects. Participants learned a standard duration under two conditions: a threatening and a neutral condition; immediately after the learning, it was introduced an interference task. Then, 24 hours later, they judged whether or not comparison durations were similar to the previously learned standard duration. The long-term temporal judgments were more accurate when participants learned the standard duration in an emotional condition. The findings of this thesis led to the conclusion that arousing emotions facilitate the retention time in long-term memory and are also resistant against interference effects. Instead, the interference disrupts time consolidation, and memory duration undergoes a consolidation process that lasts at least one hour.

O propósito desta tese foi investigar as operações de fusões e aquisições - F&A, uma subárea do que se denomina \"combinação de negócios\", observadas entre firmas brasileiras no período de 2002 a 2006, em que ao menos uma delas (firma \"bidder\" ou firma \"target\") fosse listada na Bovespa. Não foram amostradas fusões e aquisições celebradas entre firmas sob um mesmo controle, excluindo dessa forma as incorporações reversas. Foram amostrados 101 anúncios (1º Fato Relevante arquivado) envolvendo 104 operações, totalizando R$ 223,7 bilhões, ou 66,86% do universo que integrou o ranking da ANBID de 2002 a 2006. Duas técnicas foram utilizadas: o estudo de eventos por retornos ao redor dos anúncios e o estudo de eventos amparado por métricas contábeis. Para fins de amostragem, além da base de dados da ANBID, foi utilizada a base da Economática, a base da \"Melhores e Maiores\" e o sistema IPE da CVM/Bovespa. As evidências empíricas e os testes estatísticos conduziram à conclusão de que o anúncio das operações de fusão e aquisição criou expectativas de maximização de valor para os acionistas das firmas combinadas. Contudo, para os acionistas das firmas \"target\", na ocorrência de uma OPA, com a possibilidade da tensão durante o processo de definição do prêmio de controle a ser pago a acionistas não controladores, especialmente se investidores institucionais como fundos de pensão integram o grupo de não controladores, o anúncio das operações de fusão e aquisição foi precificado de modo diferenciado entre ações ordinárias e preferenciais, causando no mercado uma reação similar à hipótese da miopia, um fenômeno peculiar no ambiente brasileiro. A Contabilidade, por seu turno, não corroborou as expectativas médias do mercado no que concerne às possíveis sinergias advindas da combinação de firmas amostradas. Vale dizer que a medição da performance por métricas contábeis não foi influenciada pelo \"big bath\" tampouco por múltiplas aquisições efetivadas por firmas \"bidder\". Os resultados econométricos sugerem a necessidade de se proceder a um teste de \"impairment\" para averiguar a substância econômica de ágios. Por fim, em se tratando dos efeitos sobre os preços das operações não efetivadas e anunciadas (\"unsuccessful takeovers\"), as evidências empíricas indicam que o mercado de capitais brasileiro ajusta tempestivamente os papéis das firmas combinadas, em linha com o que prescreve a hipótese do mercado eficiente na sua forma semi-forte. / The aim of this thesis was the investigation of Mergers and Acquisitions - M&A, a subset of what is named \"business combination\", observed among Brazilian firms from 2002 to 2006, which at least one of them (bidder firm or target firm) was listed in Bovespa. Mergers and Acquisitions - M&A among firms under the same group of control were not sampled, which means that special transactions usually named \"incorporações reversas\" were not considered in the sample. There have been sampled 101 announcements (1st Fato Relevante filed) involving 104 M&A, totalizing R$ 223,7 billion, or 66,86% of the universe that took part in ANBID ranking from 2002 to 2006. Two techniques were used: the event studies on returns before and after M&A announcements and the event studies on accounting based measures. For sampling purposes, besides ANBID database, Economática database, \"Melhores e Maiores\" database and IPE system from CVM/Bovespa were used. The empirical evidences and the statistical tests led to the conclusion that the announcement of M&A transactions raised expectations of value maximization to the shareholders of the firms combined. Nonetheless, for the target firm shareholders, in the occurrence of a tender offer, with the possibility of a tension during the process of defining the control premium to be paid to minorities, specially if institutional investors such as pension funds take part in the minority group, the announcement of M&A transactions was priced differently among common and preferential shares, causing in the market a reaction alike to the myopia hypothesis, a particular phenomena in Brazil. Accounting, it must be pointed out, did not corroborate the average expectations of the market related to synergies associated with the combination of firms sampled. It must be mentioned that the measurement of the performance based on accounting based measures was not influenced by \"big bath\" neither by multiple acquisitions done by bidder firms. The econometric results suggest the necessity of adopting impairment test to check the economic substance of goodwill. Last, concerning the price effects of the unsuccessful takeover transactions announced, the empirical evidences indicate that the Brazilian stock market timely adjusts the stock prices of the combined firms, which is coherent with the efficient market hypothesis in the semi-strong form.

No presente trabalho são apresentadas sugestões de critérios executivos, fundamentados nos tratamentos efetuados em três obras brasileiras, em especial na Usina de Rasgão. O uso dos recursos da estatística também é proposto para avaliar a injeção de solo-cimento, ainda durante a fase executiva dos trabalhos. As análises realizadas mostram que as médias da pressão de iniciação da ruptura do maciço, em terreno natural, são crescentes com a profundidade. Observa-se também que à medida que o tratamento avança, os valores médios das pressões de ruptura e de injeção crescem nas linhas subseqüentes, tendendo a um valor constante com a profundidade e, conseqüentemente, indicando certa homogeneização do maciço. Destaca-se a performance do ensaio do tipo crosshole, executado ainda que em campo de prova, na avaliação da eficiência do tratamento. Nas paredes de uma trincheira escavada no campo de prova, observam-se fraturas hidráulicas predominantemente subverticais, algumas sub-horizontais e poucas inclinadas. Embora diferentes corantes tenham sido empregados nas caldas para observar as possíveis relações entre as fraturas hidráulicas, o processo de pigmentação adotado parece não ter sido adequado. / Soil-cement slurry grouting has been applied for a long time, although not is commonly used in Brazil, a tropical country where thick layers of soil are frequently found. The present paper is based on the soil mass treatment carried out at three different sites, particularly at Rasgão hydroelectric power plant. Statistics methods were applied in order to analyse the variation of the grouting pressures. They showed that pressure of fracturing were increasingly higher with depth in the natural soil mass. As long as the treatment goes on, it has also noticed that the average values of pressures fracturing and injection in each line of grouting became gradually higher, while the subsequent lines showed values of pressures tending to become constant with depth, suggesting a homogeneity of mechanical strength of the natural soil mass. Field geophysical tests performed before and after the grouting, using cross-hole technique, succeeded in verifying the efficiency of the treatment. The excavation of a trench into the test site indicated that the hydraulic fracturing has developed greatly in a vertical position, other than horizontally. Although different colours of pigments were mixed into the slurry in order to investigate the possible relationship among hydraulic fractures, that procedure proved to be unsuccessful.

Le 11 mars 1990 marque la fin du régime autoritaire de Pinochet qui dura environ 17 années. Ce jour les nouvelles autorités démocratiques prirent leurs fonctions débutant ainsi le processus de consolidation démocratique. Même avant le changement de régime, autrement dit pendant le processus de transition à la démocratie, se mit en évidence qu'un des principaux défis des gouvernements démocratiques devait être la suppression des enclaves autoritaires. Ceux-ci, fissurent et dénaturent un régime démocratique en permettant que certaines institutions et/ou acteurs déterminent les limites de la consolidation démocratique.Dans cette recherche nous analysons les effets de deux types de d'enclaves autoritaires, les institutionnels et celles des acteurs. Par rapport au premier type d'enclaves nous décidons d'analyser la Constitution de 1980, le système électoral binominal et la Loi d'Amnistie de 1978. En particulier il nous intéresse d'observer comment ils furent supprimés, désarticulés, neutralisés ou annulés pendant la consolidation démocratique. Quant au second type d'enclaves nous décidons d'analyser le comportement des juges de la Cour Suprême, l'armée et quelques secteurs à l’intérieur des partis politiques de la droite chilienne. Notre attention est destinée à déterminer si ces acteurs éprouvèrent un processus de mutation qui leur permettrait de se détacher de la connotation d'enclave autoritaire. / March 11th of 1990 marks the end of Pinochet´s authoritarian regime, which lasted about 17 years. That day the new democratic authorities took office thereby initiating the process of democratic consolidation. Before the change of regime, during the process of transition to democracy, it became clear that one of the main challenges of the democratic government would be the elimination of authoritarian enclaves. These erode and undermine a democratic regime allowing certain institutions and/or stakeholders to determine the limits of democratic consolidation.In this research we analyze what happened with two types of authoritarian enclaves, institutional and stakeholder. Regarding the first type of enclave we decided to analyze the Constitution of 1980, the binominal electoral system and the Amnesty Law of 1978. We were particularly interested in seeing how these were suppressed, unarticulated, neutralized or canceled during the democratic consolidation. As for the second type of enclave we chose to analyze the behavior of the judges of the Supreme Court, the Army and some sectors within the political parties of the Chilean right. Our attention was aimed at determining if these stakeholders had undergone a process of change that allowed them to get rid of the connotation of the authoritarian enclave.

Effect of cementitious stabilization on the stress-compressibility characteristics of three different South Florida organic soils were evaluated in this study. The objectives of the research were to (l) determine if the secondary compression characteristics of organic soils and peats can be stabilized with (a) cement only, (b) binary blends of cement/slag (C-S), cement/gypsum (C-G), and cement/cement-kiln-dust (C-CKD) and (c) ternary blend of cement-slag-gypsum in equal proportions; (ll) quantify the effectiveness of cementitious stabilization by evaluating the time-stress-compressibility (t-log σ'v - e) relationship in terms of the Cα / Cc ratio; and (lll) provide some guidelines for selecting optimum dosage of cementitious materials in deep mixing methods when organic soils and peats are encountered. It was concluded that cementitious mixes containing various waste materials is effective in controlling the secondary compression behavior of organic soils, and therefore should be considered in deep mixing methods as a sustainable practice. / Includes bibliography. / Thesis (M.S.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection

In essay I, I empirically examine theoretical inferences of real options models regarding the effects of business risk on the pricing of firms engaged in corporate control transactions. This study shows that the risk differential between the merging firms has a significant effect on the risk dynamic of bidding firms around control transactions and that the at-announcement risk dynamic is negatively related to that in the preannouncement period. In addition, the relative size of the target, the volatility of bidder cash flows, and the relative growth rate of the bidder have significant explanatory power in the cross-section of announcement returns to bidding firm shareholders as does the change in the cost of capital resulting from the transaction. Essay II provides an empirical analysis of a second set of real options models that theoretically examine the dynamics of financial risk around control transactions as well as the link between financial leverage and the probability of acquisition. In addition, I present a comparison of the financial risk dynamics of firms that choose an external growth strategy, through acquisition, and those that pursue an internal growth strategy through capital expenditures that are unrelated to acquisition. / by Jeffrey M. Coy. / Thesis (Ph.D.)--Florida Atlantic University, 2013. / Includes bibliography. / Mode of access: World Wide Web. / System requirements: Adobe Reader.

Este estudo apresenta uma abordagem comparativa entre as normas contábeis dos US-GAAP, IASC e Brasil para as operações de business combination e para a consolidação das demonstrações contábeis. Define-se business combination de acordo com os conceitos contidos nos US-GAAP, IASC e nos pronunciamentos brasileiros para em seguida apresentar a definição adotada neste estudo. Precedendo a metodologia desta pesquisa, este estudo apresenta algumas estatísticas das operações de business combination e as abordagens das principais dificuldades relacionadas ao tema, assim como se levanta a questão nevrálgica para o estudo. Nos capítulos denominados US-GAAP, IASC e Brasil são tratadas as principais normas contábeis emitidas, destacando-se as definições, o tratamento contábil, métodos de avaliação, consolidação e evidenciações exigidas. Em seguida são esclarecidas na análise comparativa algumas das principais similaridades e diferenças abordadas nos capítulos anteriores. O estudo inclui uma análise dos mais significativos procedimentos de consolidação e apresenta exemplos relativos a cada entidade analisada. Finalmente, as conclusões realizadas na referida análise. / This study presents a comparative analysis among the US-GAAP, IASC and Brazilian accounting pronoucements for the transactions of business combination and for the consolidation of financial statements. It reviews the definition of business combination according to the concepts of US-GAAP, IASC and Brazilian pronouncements and, subsequently, the definition used in this study. Preceding the methodology of this research, this study offers some statistics of the transactions of business combination and gives a survey of how the main difficulties related to this subject were approached, as well as a determination of the most important issue of this study. In the chapters named US-GAAP, IASC and Brazil, the main rules of accountancy are trated, highlighting the definitions, accounting treatment, methods of evaluation, consolidation and disclosure. Moreover, in the comparative analysis, some of the main similarities and differences are cleared up that were shown in the previous chapters. This study includes an analysis of the most significant procedures for consolidation, as well as some examples related to each of the institutions that were focused on. Finally, the conclusions that were made on the basis of analysis are discussed.

The purpose of this essay is to investigate the democratic consolidation of Honduras, a country in Latin America. The aim is to look into the democratic consolidation after the military coup in 2009. The method that was applied to this essay was a case study, where the data is qualitative as the essay goes in to depth of Honduras situation. The main theory used to analyze the empirical data is Linz and Stepan’s five arenas; civil society, political society, rule of law, bureaucratic structure, and economic society. The basic stages of democracy and democratic consilidation are also used to get a broader perspective of the phenomenon.  The result of this essay shows the basis of Honduras democratic consilidation from 2009 and forward. In terms of the arenas this essay shows that none of the arenas prerequisite are meet. As a sign of the weak democracy in Honduras the essay identifies that the problems, which they had before the military coup, are still present.

Any disruption of homeostasis causes a stress response that serves to restore balance in the body. Stress hormone levels, such as glucocorticoids, strongly influence the consolidation of episodic memory dependent on the hippocampus. Sleep has beneficial effects on individual types of memory and is necessary for the proper course of consolidation of newly acquired information. Little is known, however, about neuronal processes of memory consolidation for a traumatic event. The topic of this work is to study the combination of these two factors and to determine the effect of elevated levels of corticosterone and sleep on the consolidation of traumatic memory in rats. The theoretical part of this work summarizes the knowledge about memory, sleep and stress. The practical part deals with the experimental procedure combining behavioral (fear conditioning), electrophysiological methods (EEG recording and determination of sleep stages) and pharmacological manipulation (intrahippocampal administration of corticosterone). In summary, we found the effect of high levels of corticosterone in the hippocampus on contextual memory consolidation and on the amount of slow wave sleep. These results can bring new features in the field of traumatic memory consolidation and associated post-traumatic stress disorder....