Made available in DSpace on 2015-12-03T18:32:56Z (GMT). No. of bitstreams: 1 Fernando_Sergio_Boscol_Wolf.pdf: 667438 bytes, checksum: 543c3e17bd9c94f216a13a918a0ec815 (MD5) Previous issue date: 2005-12-14 / This research aimed to evaluate the perception of the industrial customers and distributors as regards to the inter-organizational relationship with three manufacturers of low voltage electrical equipment. The purpose was to identify the level of this relationship in terms of technical support, products and services and verify to which extent these companies of the electrical sector are improving or not their network inter-organizational relationship. After the literature review, a questionnaire was prepared in order to establish the variables representing the relationship among the companies and twenty one questions to be answered through a Likert??s scale of five alternatives were presented. The data were evaluated using the SPSS (Statistical Package for Social Sciences) software, release 12, through the Kruskal-Wallis test and the Factorial Analysis. As a result, it was verified that the service and the technical support provided by the manufacturers are not in the same level as the products, thus highlighting that the industrial customers give more importance to the characteristic and performance of the product than to the service and technical support provided by the manufacturer and characterizing the current demand for low voltage electrical equipment in the Brazilian market. / O presente trabalho de pesquisa teve como finalidade avaliar a vis??o dos clientes industriais e distribuidores a respeito do relacionamento inter-organizacional com tr??s fabricantes de equipamentos el??tricos de baixa tens??o. Objetivou-se identificar o grau desse relacionamento em termos de suporte t??cnico, produtos e servi??os, e em que dimens??es essas empresas integrantes do setor el??trico est??o tendo melhor ou pior desempenho no que se refere ao relacionamento inter-organizacional em rede. Ap??s elabora????o do referencial te??rico foi elaborado um instrumento de pesquisa (question??rio) para defini????o das vari??veis representativas do relacionamento entre as empresas e vinte e uma assertivas para serem respondidas mediante a escolha de cinco alternativas com a escala de Likert. Os dados resultantes foram analisados com o apoio do software SPSS (Statistical Package for Social Sciences) base 12, atrav??s do teste de Kruskal-Wallis e de An??lise Fatorial. Como resultado da pesquisa foi observado que o servi??o e o suporte t??cnico dos fabricantes n??o est??o no mesmo patamar seus produtos. Em decorr??ncia fica ressaltado que os clientes industriais atribuem maior import??ncia ?? caracter??stica e desempenho do produto que o servi??o e suporte t??cnico do fabricante, caracterizando dessa forma, o est??gio atual da demanda no mercado brasileiro de equipamentos el??tricos de baixa tens??o.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T13:45:19Z No. of bitstreams: 2 Jose_Orcelio_do_Nascimento.pdf: 528646 bytes, checksum: 998844502f4bafdd46c2e3aa406ca907 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-27T13:45:19Z (GMT). No. of bitstreams: 2 Jose_Orcelio_do_Nascimento.pdf: 528646 bytes, checksum: 998844502f4bafdd46c2e3aa406ca907 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2010-08-31 / In the seventies of the twentieth century, there was an expansion in the production of electricity in Brazil. On April 26, 1973 the Itaipu Treaty was concluded between Brazil and Paraguay which enabled the construction of a hydroelectric plant in the border between the two countries: the Itaipu Binacional, which is governed by the Itaipu Treaty and its Annexes. The accounting of this entity presents singularities as Annex C of the Itaipu Treaty which sets the financial databases and the provision of services of Itaipu electricity and also how will the cost of electricity service will be comprised, although the depreciation of fixed assets has not been included, as a result the effect of the depreciation of the company facilities has not been presented in its financial statements, generating a communication issue, or better, the loss of accounting information quality between Itaipu Binacional and its stakeholders and this problem still affects the financial statements of ELETROBRAS (Centrais El??tricas Brasileiras S/A.) on grounds of Itaipu Binacional being constituted by ELETROBRAS and ANDE (Administraci??n Nacional de Eletricidad) with equal participation in the capital of Itaipu Binacional. This dissertation aims to analyze Itaipu Binacional accounting practices in the evaluation of its fixed assets, under the view of the Accounting Theory, and new Corporate Accounting standards as IFRS (International Financial Reporting Standards) and the new Public Accounting under IPSAS (International Public Sector Accounting Standards). To achieve these objectives a descriptive search has been conducted and a deductive method has been used as research and documentary analysis technique has been used as analysis of data. It has been observed a gap in accounting literature regarding binational ventures as Itaipu Binacional. The justifications of this study are its probable practical applicability in the Itaipu Treaty review and the possibility of Brazil joins other binational investments, governed by treaties in the area of electric power generation. In the financial statements for the financial year 2009 of Itaipu Binacional, fixed assets represented 88.22% of total assets, Itaipu accounting practices used in the valuation of fixed assets in relation to measurement, depreciation, maintenance and impairment, diverge from Accounting Theory, Corporate Accounting and Public Accounting, for nonuse of depreciation, the use of maintenance was mentioned, although its values were not presented and the impairment test was not applied in searched exercises which is briefly quoted in 2008. Another problem detected in this survey is the absence of forecast supervision by the Tribunal de Contas da Uni??o, contesting the Constitui????o Federal of the Rep??blica Federativa do Brasil and harming the accountability of Itaipu Binacional. It has been concluded that modifications are required in annex C of the Itaipu Treaty such as those that are occurring in Corporate Accounting and Public Accounting that converge to international standards. / Nos anos setenta do s??culo vinte, houve uma expans??o na produ????o de energia el??trica no Brasil. Em 26 de abril de 1973, foi celebrado o Tratado de Itaipu entre Brasil e Paraguai, o que possibilitou a constru????o de uma usina hidrel??trica na fronteira entre os dois pa??ses: a Itaipu Binacional, que ?? regida pelo Tratado de Itaipu e seus anexos. A contabilidade desta entidade apresenta singularidades como o Anexo C do Tratado de Itaipu que define as bases financeiras e de presta????o dos servi??os de eletricidade da Itaipu e tamb??m como ser?? composto o custo do servi??o de eletricidade, por??m neste custo n??o foi inclu??do a deprecia????o do Ativo Imobilizado, como consequ??ncia a empresa n??o apresenta em suas demonstra????es cont??beis o efeito da deprecia????o de suas instala????es, gerando um problema de comunica????o, ou melhor, a perda da qualidade da informa????o cont??bil entre a Itaipu Binacional e seus stakeholders e ainda este problema afeta as demonstra????es cont??beis da ELETROBRAS (Centrais El??tricas Brasileiras S/A.) em raz??o da Itaipu Binacional ser constitu??da pela ELETROBRAS e pela ANDE (Administraci??n Nacional de Eletricidad) com igual participa????o no capital da Itaipu Binacional. Esta disserta????o tem como objetivos analisar as pr??ticas cont??beis da Itaipu Binacional na avalia????o do seu Ativo Imobilizado, sob a ??tica da Teoria da Contabilidade e das novas normas da Contabilidade Societ??ria, conforme as IFRS (International Financial Reporting Standards) e da nova Contabilidade P??blica segundo as IPSAS (International Public Sector Accounting Standards). Para alcan??ar estes objetivos foi realizada uma pesquisa descritiva e utilizado como m??todo de pesquisa o dedutivo e para an??lise dos dados foi utilizada a t??cnica da an??lise documental. Foi observada uma lacuna na literatura cont??bil a respeito de empreendimentos binacionais como a Itaipu Binacional. As justificativas deste estudo s??o sua prov??vel aplicabilidade pr??tica em uma revis??o do Tratado de Itaipu e a possibilidade do Brasil participar de outros investimentos binacionais, regidos por tratados, na ??rea de gera????o de energia el??trica. Nas demonstra????es cont??beis do exerc??cio de 2009 da Itaipu Binacional o Ativo Imobilizado representa 88,22% do Ativo Total, as pr??ticas cont??beis de Itaipu utilizadas na avalia????o do Ativo Imobilizado em rela????o ?? mensura????o, deprecia????o, manuten????o e impairment divergem da Teoria da Contabilidade, Contabilidade Societ??ria e Contabilidade P??blica, quanto a n??o utiliza????o da deprecia????o, ?? mencionada a utiliza????o da manuten????o, por??m n??o s??o apresentados seus valores e nos exerc??cios pesquisados n??o foi aplicado o teste de impairment que ?? citado de maneira sucinta somente no exerc??cio de 2008. Outro problema detectado nesta pesquisa ?? a aus??ncia no Tratado de Itaipu da previs??o de fiscaliza????o pelo Tribunal de Contas da Uni??o, contrariando a Constitui????o Federal da Rep??blica Federativa do Brasil e prejudicando a accountability da Itaipu Binacional. Conclui-se assim que s??o necess??rias modifica????es no Anexo C do Tratado de Itaipu, como as que est??o ocorrendo na Contabilidade Societ??ria e Contabilidade P??blica que convergem para normas internacionais.

Made available in DSpace on 2015-12-03T18:35:05Z (GMT). No. of bitstreams: 1 Carlos_Vicente_Berner.pdf: 489994 bytes, checksum: 2d2ea5521c530a792113964ccd154944 (MD5) Previous issue date: 2009-03-19 / This research addressed the disclosure process of treating environmental liability practices in a group of 18 companies in the segment sector and subsector of electricity. To fulfill the research questions, it was selected all companies listed in the ISE (Corporate Sustainability Index), from 2002 to 2006. Moreover, it was randomly selected the same number of companies, but not listed in the ISE. Such companies were chosen because the responsibility and the risks of the segment are relevant to environmental aspects. Through the literature, it was possible to understand some issues relating to the main topic of this research, including concepts, sources and forms of disclosure of environmental liabilities. Such research was mostly done by means of essays and articles relating to the subject. It was applied the content analysis to find the results, and it was verified whether the companies listed in the ISE were committed to the treatment of environmental liabilities or not. Those companies were reviewed by the Program Disclosure of BOVESPA stocks and foreign sites of private companies that were part of the sample. It can be stated that the companies do not show -by means of reports - the disclosure process demanded by the Manual of Accounting regulated by ANEEL, through Resolution 444. However, they all demonstrate being committed to the environment, as well as show some information related to the environment. Nevertheless, after examining the reports, it was not possible to identify the commitment to environmental liabilities, even when those are not legally demanded. Furthermore, it was not possible to detect any spontaneous processes adopted by companies that use the Accounting theory. But the companies listed in the ISE were more concerned with environmental issues, as they show this kind of information more often. To conclude, it is not possible to state whether the environmental liabilities were hidden or not, because the companies only mention the environmental liabilities through fines, indemnity and the reconstruction of degraded areas. / A presente pesquisa aborda o processo de evidencia????o do tratamento das pr??ticas do passivo ambiental num grupo de 18 companhias do segmento setor e subsetor de energia el??trica. Para atender ao problema da pesquisa, foram compulsoriamente selecionadas todas as companhias que estavam listadas no ISE (??ndice de Sustentabilidade Empresarial) no per??odo de 2002 a 2006, e selecionadas aleatoriamente o mesmo n??mero de companhias listadas que faziam parte do universo da pesquisa, mas que n??o estavam listadas no ISE. A escolha por essas empresas se deu pelo fato de que a responsabilidade e os riscos do segmento s??o relevantes perante aspectos ambientais. Na fundamenta????o te??rica, buscou-se conhecer os assuntos relacionados ao tema, incluindo conceitos, origens e formas de evidencia????o dos passivos ambientais. Essa coleta de informa????es foi, na sua maioria, efetuada por meio de disserta????es e artigos ligados ao tema. Buscaram-se os resultados pela an??lise de conte??do, atrav??s da verifica????o do compromisso das companhias listadas no ISE quanto ao tratamento das pr??ticas do passivo ambiental, e essas foram analisadas a partir do conte??do extra??do do Programa de Divulga????o Externa da BOVESPA e sites particulares das companhias que fazem parte da amostra. Percebe-se que as companhias n??o demonstram, por meio dos Relat??rios, o processo de evidencia????o, exigido pelo Manual de Contabilidade regulamentado pela ANEEL (Ag??ncia Nacional de Energia El??trica), atrav??s da Resolu????o 444. No entanto, todas elas demonstram o compromisso com o meio ambiente e fazem men????o ??s informa????es inerentes ao meio ambiente. Entretanto, na an??lise dos relat??rios, n??o foram identificados os compromissos com o passivo ambiental, ainda que n??o haja exig??ncia legal quando da evidencia????o do passivo ambiental, e n??o se observou nenhuma pr??tica espont??nea adotada pelas companhias aderentes aos fundamentos da teoria da contabilidade. Por outro lado, as companhias listadas no ISE demonstram estar mais preocupadas com as quest??es ambientais, a partir do momento em que evidenciam com mais frequ??ncia as informa????es. Por fim, conclui-se que n??o se pode afirmar se os passivos ambientais s??o ocultos, uma vez que as companhias apenas evidenciam os processos ambientais atrav??s de multas, indeniza????es e recupera????es das ??reas degradadas.

MSc (Statistics) / Department of Statistics / Daily peak electricity data from ESKOM, South African power utility company for the period, January 1997 to December 2013 consisting of 6209 observations were used in this dissertation. Since 1994, the increased electricity demand has led to sustainability issues in South Africa. In addition, the electricity demand continues to rise everyday due to a variety of driving factors. Considering this, if the electricity generating capacity in South Africa does not show potential signs of meeting the country’s demands in the subsequent years, this may have a significant impact on the national grid causing it to operate in a risky and vulnerable state, leading to disturbances, such as load shedding as experienced during the past few years. In particular, it is of greater interest to have sufficient information about the extreme value of the stochastic load process in time for proper planning, designing the generation and distribution system, and the storage devices as these would ensure efficiency in the electrical energy in order to maintain discipline in the grid systems. More importantly, electricity is an important commodity used mainly as a source of energy in industrial, residential and commercial sectors. Effective monitoring of electricity demand is of great importance because demand that exceeds maximum power generated will lead to power outage and load shedding. It is in the light of this that the study seeks to assess the frequency of occurrence of extreme peak electricity demand in order to come up with a full electricity demand distribution capable of managing uncertainties in the grid system. In order to achieve stationarity in the daily peak electricity demand (DPED), we apply a penalized regression cubic smoothing spline to ensure the data is non-linearly detrended. The R package “evmix” is used to estimate the thresholds using the bounded corrected kernel density plot. The non-linear detrended datasets were divided into summer, spring, winter and autumn according to the calender dates in the Southern Hemisphere for frequency analysis. The data is declustered using Ferro and Segers automatic declustering method. The cluster maxima is extracted using the R package “evd”. We fit Poisson GPD and stationary point process to the cluster maxima and the intensity function of the point process which measures the frequency of occurrence of the daily peak electricity demand per year is calculated for each dataset. The formal goodness-of-fit test based on Cramer-Von Mises statistics and Anderson-Darling statistics supported the null hypothesis that each dataset follow Poisson GPD (σ, ξ) at 5 percent level of significance. The modelling framework, which is easily extensible to other peak load parameters, is based on the assumption that peak power follows a Poisson process. The parameters of the developed i models were estimated using the Maximum Likelihood. The usual asymptotic properties underlying the Poisson GPD were satisfied by the model. / NRF