• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 32
  • 24
  • 3
  • 2
  • 1
  • 1
  • 1
  • Tagged with
  • 68
  • 68
  • 30
  • 28
  • 24
  • 20
  • 17
  • 15
  • 13
  • 12
  • 12
  • 11
  • 9
  • 9
  • 8
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
31

Συγκριτική αξιολόγηση μονάδων διανομής της ΔΕΗ με την περιβάλλουσα ανάλυση δεδομένων

Κάρτας, Άγγελος 25 February 2010 (has links)
Η παρούσα εργασία πραγματεύεται το πρόβλημα της συγκριτικής αξιολόγησης των Μονάδων Διανομής της ΔΕΗ, και ειδικότερα των 14 Περιοχών της Διεύθυνσης Περιφέρειας Πελοποννήσου – Ηπείρου, με τη βοήθεια της μεθόδου περιβάλλουσας ανάλυσης δεδομένων, της DEA (Data Envelopment Analysis). Οι εξεταζόμενες Περιοχές είναι: Αγρίνιο, Αίγιο, Άρτα, Ζάκυνθος, Ιωάννινα, Καλαμάτα, Κέρκυρα, Κεφαλονιά, Κόρινθος, Ναύπλιο, Πάτρα, Πύργος, Σπάρτη και Τρίπολη. Η ΔΕΗ είναι η μοναδική εταιρεία διανομής ηλεκτρικής ενέργειας στη χώρα, η οποία έχει στην ιδιοκτησία της το δίκτυο διανομής και είναι υπεύθυνη για τη διανομή της ηλεκτρικής ενέργειας σε όλη την ελληνική επικράτεια. Η κάθε Περιοχή αποτελεί καταρχήν ανεξάρτητη οικονομική – διοικητική μονάδα, η οποία έχει αποστολή την ανάπτυξη, την συντήρηση και την λειτουργία του Δικτύου του γεωγραφικού χώρου ευθύνης της, καθώς και την παροχή πρόσβασης σ’ αυτό προς όλους του δικαιούμενους, σύμφωνα με τις σχετικές διατάξεις του Κώδικα Διαχείρισης Δικτύου. Η επίτευξη της αποστολής αυτής θα πρέπει να γίνεται με την καλύτερη δυνατή διαχείριση και αξιοποίηση των πόρων που διαθέτει η κάθε Περιοχή. Ως εισροές για κάθε Περιοχή είναι η εργασία (αριθμός των μισθωτών), ο κύριος εξοπλισμός (δίκτυα διανομής και μετασχηματιστές διανομής) και τα λειτουργικά έξοδα (ελέγξιμες δαπάνες εκμετάλλευσης). Ο Κώδικας Διαχείρισης Δικτύου δίνει ιδιαίτερη σημασία στην ποιότητα της παρεχόμενης ενέργειας και εξυπηρέτησης προς τους πελάτες. Για τον λόγο αυτό, υιοθετούνται επίσης ως εισροές, αντιπροσωπευτικά τους μεγέθη όπως: αριθμός βλαβών στο δίκτυο διανομής και χρόνος αποκατάστασης αυτών, καθώς και χρόνοι παροχών (μελέτη & κατασκευή). Ως εκροές, για μια Περιοχή Διανομής είναι ο αριθμός των πελατών (Χαμηλής Τάσης και Μέσης Τάσης), και η αντίστοιχη πωληθήσα ηλεκτρική ενέργεια. Η σχετική αποδοτικότητα των Περιοχών υπολογίσθηκε με βάση την δυνατότητά τους να μειώσουν τις εισροές με δεδομένα τα υφιστάμενα επίπεδα εκροών (προσανατολισμός στην εισροή). Τα δεδομένα που χρησιμοποιήθηκαν αφορούν στοιχεία για το έτος 2007. Χρησιμοποιήθηκε το λογισμικό Warwick DEA Software, (Warwick Business School, Warwick University, UK). Επίσης υπολογίσθηκαν οι συντελεστές συσχέτισης Pearson και Kendall, προκειμένου να εξεταστεί η ύπαρξη πιθανών συσχετίσεων μεταξύ των δεικτών αποδοτικότητας που προκύπτουν από την εφαρμογή της μεθόδου DEA και των απλών δεικτών αποδοτικότητας, ορισμένοι από τους οποίους χρησιμοποιούνται από τη ΔΕΗ, εκτιμούν όμως μεμονωμένους μόνο παράγοντες των Μονάδων. Από την ανάλυση των δεδομένων προέκυψαν τα ακόλουθα, (τα οποία δεν υιοθετούνται απαραίτητα από την ΔΕΗ): • Γενικά η αποδοτικότητα των Περιοχών είναι σχετικά υψηλή (>80%), πλην μιας Περιοχής. • Ο κύριος εξοπλισμός των Περιοχών (δίκτυο διανομής και μετασχηματιστές διανομής) και οι υπηρεσίες που προσφέρουν στους πελάτες τους (αριθμός πελατών και πωληθήσα ηλεκτρική ενέργεια) αποτελούν καθοριστικούς παράγοντες για την καταρχήν κατάταξή τους με βάση την τεχνική τους αποδοτικότητα. • Λαμβάνοντας όμως υπόψη στη μελέτη και άλλα κριτήρια, όπως οι ελέγξιμες δαπάνες, η ποιότητα της παρεχόμενης ενέργειας και η ποιότητα των παρεχόμενων υπηρεσιών, προκύπτει διαφοροποίηση στην αρχική κατάταξη των μη αποδοτικών Περιοχών, οι οποίες εν γένει βελτιώνουν την αποδοτικότητά τους, εκτός από τρεις περιοχές, οι οποίες παραμένουν στάσιμες. • Εξετάζοντας την αποδοτικότητα κλίμακας (σύγκριση της τεχνικής αποδοτικότητας κάθε Περιοχής, υπό κλίμακα σταθερών και μεταβλητών αποδόσεων), προκύπτει ότι υπάρχει επίπτωση του μεγέθους της κλίμακας στην παραγωγικότητα της αποτιμώμενης Περιοχής σε 6 Περιοχές, (αποδοτικότητα κλίμακας < 1). • Ορισμένοι από τους απλούς δείκτες αποδοτικότητας, οι οποίοι χρησιμοποιούνται και από τη ΔΕΗ, έχουν σημαντική συσχέτιση με τους δείκτες αποδοτικότητας που προκύπτουν από την εφαρμογή της μεθόδου DEA και μπορούν να εξηγήσουν την βαρύτητα ορισμένων παραγόντων στην διαμόρφωση της τεχνικής αποδοτικότητας των Μονάδων. Δεν παύουν όμως αυτοί οι απλοί δείκτες να εκτιμούν μεμονωμένους μόνο παράγοντες των Μονάδων, χωρίς να μπορούν να εκτιμήσουν την συνολική τεχνική αποδοτικότητα, όπως κάνει η μεθοδολογία DEA. • Η μέθοδος DEA μπορεί να αποτελέσει ένα βασικό και χρήσιμο εργαλείο πληροφόρησης και κατεύθυνσης για την ιεραρχία των Περιοχών, χωρίς όμως απαραίτητα να αποτελεί πανάκεια για τη λήψη αποφάσεων, αφήνοντας κατ’ αυτό τον τρόπο περιθώρια πρωτοβουλιών στη διοίκηση των Μονάδων. Η μέθοδος DEA συμβάλλει επίσης στην ανάπτυξη ενός εσωτερικού ανταγωνισμού μεταξύ των Μονάδων Διανομής. Περαιτέρω έρευνα με την εφαρμογή της μεθόδου σε δεδομένα περισσότερων ετών (π.χ. πενταετία), θα οδηγούσε σε ποιο ασφαλή και αξιόπιστα αποτελέσματα, λαμβάνοντας υπόψη κατ’ αυτό τον τρόπο και την εξέλιξη – πορεία των Περιοχών στο χρόνο. Η έρευνα θα μπορούσε επίσης να εφαρμοστεί για όλες της Περιοχές της Διανομής (59 Περιοχές) και να προκύψουν συγκριτικά αποτελέσματα για τις 5 Περιφερειακές Διευθύνσεις της Γενικής Διεύθυνσης Διανομής. / The present thesis deals with the problem of comparative evaluation of Distribution Districts of Power Public Corporation (PPC), and more specifically the 14 Districts of Peloponnese – Epirus Region Department, with the use of DEA (Data Envelopment of Analysis). The examined Districts are: Aegio, Agrinio, Arta, Corfu, Ioannina, Kalamata, Kefalonia, Korinthos, Nauplio, Patras, Pyrgos, Sparti, Tripoli and Zakynthos. PPC is the only company of electric energy distribution in the country, which is the ownership of the distribution network. Every District constitutes an independent economic–administrative unit, which has the mission of development, operation and maintenance of its network. It is also responsible to assure the access to the network of the beneficiaries (consumers & producers), according to the Distribution Network Operation Code. As inputs for each District are the work (personnel), the main equipment (distribution network and distribution transformers) and the functional expenses (controllable expenses). The Distribution Network Operation Code gives particular importance in the quality of provided energy and service to the customers. For this reason, they are adopted also as inputs: the number of network interruptions and the duration of interruptions, as well as the connection time to the network (study and construction). As outputs for each District are the number of customers (Low Voltage and Medium Voltage) and the supplied energy. The relative efficiency of Districts was calculated based on their possibility to decrease their inputs keeping their outputs constant (input orientation). The data that were used concern the year 2007. The Warwick DEA Software used for the calculations (Warwick Business School, Warwick University, UK). The Pearson and Kendall correlation coefficient were also calculated and the DEA technical efficiencies were compared with simple indices of efficiency, which PPC uses. From the analysis of data resulted following, (that are not necessarily adopted by PPC): • Generally the Districts efficiency is relatively high (> 80%), except one District. • The main equipment of Districts (distribution network and distribution transformers) and the offered services to their customers (number of customers and supplied energy) constitute decisive factors for their initial classification based on their technical efficiency. • Taking into consideration more criteria, as the controllable expenses, the quality of provided energy and the quality of provided services, result differentiation in the initial classification of not efficient Districts, what in general improve their efficiency, apart from three Districts, what remain stagnant. • Examining the scale efficiency (comparison of technical efficiency of each District, under variable and constant returns to scale), it results that exists effect of scale size in the productivity of 6 Districts, (scale efficiency < 1). • Some of simple indices of efficiency, which are also used by PPC, have important correlation with the DEA efficiencies and may explain the importance of some factors in the configuration of technical efficiency of Districts. However these simple indices continue to estimate only individual factors of Districts and not the total technical efficiency, as DEA does. • DEA can be a basic and useful tool of information and direction for the Districts Directors, without however be panacea for the decision-making, leaving in this way margins of initiatives in the Districts administration. DEA also contributes to the promotion of internal competition between the Distribution Districts.
32

Effectiveness of the Asset Register as a Management Instrument for the Electricity Distribution Infrastructure within the Stellenbosch Municipality.

Gabone, Derick. January 2008 (has links)
<p>The study seeks to establish the state of infrastructure management system, pertaining to electricity distribution, as an example of policy implementation.</p>
33

MICROGERAÇÃO DISTRIBUÍDA NAS REDES ELÉTRICAS DA CEMAR: impactos e perspectivas / DISTRIBUTED MICROGENERATION IN ELECTRICAL NETWORKS OF CEMAR: impacts and perspectives

Brito, Nierbeth Costa 16 May 2014 (has links)
Made available in DSpace on 2016-08-18T17:23:43Z (GMT). No. of bitstreams: 1 Dissertacao de Nierbeth.pdf: 3695988 bytes, checksum: 31fb8a2da31b87bfb2a6f03dc1a92b3b (MD5) Previous issue date: 2014-05-16 / Distributed Microgeneration has increased its stake in electric participation in various countries of the world, mainly due to government incentives for using renewable energy sources with direct impact on reducing environment damage associated with the production of electricity and for being an opportunity to diversify the sources of electricity generation. After the regulation of the subject by the National Electricity Regulator, there is the expectation of the widespread use of distributed microgeneration in CEMAR electrical grids. This research proposes to identify the main impacts of distributed microgeneration to CEMAR electrical grids and its prospects in order to guide the Direction of distribution company on its way of working in this area. The research is guided in the general study of the subject, the current legislation, applicable regulations and the main sources of energy used in the generation and especially the impacts of the widespread use of this technology in CEMAR electrical grids. The need to prepare the company for this new form of grid operation in the presence of distributed microgeneration.is very important. / A Microgeração Distribuída tem aumentado a sua participação na matriz elétrica de diversos países do mundo principalmente devido a incentivos governamentais por utilizar fontes renováveis de energia com impacto direto na diminuição dos danos ambientais associados à produção de energia elétrica e por ser uma oportunidade de diversificar as fontes de geração de energia elétrica. Após a regulamentação do assunto pelo órgão regulador de energia elétrica nacional, há a expectativa da disseminação do uso da microgeração distribuída nas redes elétrica da CEMAR. Esta pesquisa propõe a identificação dos principais impactos da microgeração distribuída para as redes elétricas da CEMAR e suas perspectivas de forma a nortear a diretoria de distribuição da empresa sobre a sua forma de atuação neste tema. A pesquisa orienta-se no estudo geral sobre o tema, a legislação vigente, as normas aplicáveis e as principais fontes de energia utilizadas na geração e principalmente nos impactos do amplo uso desta tecnologia nas redes elétricas da CEMAR. Observou-se a necessidade de prepararmos a empresa para esta nova forma de operação das redes com a presença da microgeração distribuída.
34

Perspectives on the vulnerability of the Swedish electricity distribution system : Extreme weather conditions and climate change

Plejert, Tina January 2005 (has links)
This study deals with the perspective of vulnerability of the Swedish electricity distribution system to climate and weather related risks. How and to what extent the electricity sector is adapting to the risk and what possibilities are formed in this respect are investigated. This is a quantitative and qualitative analysis where statistical data has been used to apprehend the extent of disturbances of the electricity distribution system and their causes. Interviews have been used in order to investigate different views among actors working within the electricity distribution system sector. The result shows that the dominating cause of disturbances in the electrical network in Sweden is the weather, giving most hours of breaks. The countryside has more often disturbances than urban areas. It also emerges that it is the lines overhead that are most affected by disturbances. The system is flexible. If one line is disturbed the electricity can be distributed using another line (redundancy). It seems like there is a diversion between the respondents on how and if a future climate change really is a risk for the electricity distribution system. It is clear that the vulnerability has increased in the society during the past 10-20 years, and so has the societal costs of the disturbances because of the increasing dependence on electricity. Reducing the consequences of a weather related impact on the electrical system will make society more resilient and less vulnerable. The respondents in this study are somewhat adapting to the weather related risks that they have identified with technical solutions. It is important to learn more about how the electrical system properties influence the sensitivity in society. There is a need to investigate the dependency of electricity in society. It is also important that all the actors have the same interpretation of the difference between a recurrent event and a nature disaster. More work should be done to clarify where the responsibility for adapting the electrical sector to the possible climate change lies. This complex responsibility issue with all affected actors influences the sensitivity of society and the electrical system.
35

Effectiveness of the asset register as a management instrument for the electricity distribution infrastructure within the Stellenbosch municipality

Gabone, Derick January 2008 (has links)
Masters in Public Administration - MPA / The study seeks to establish the state of infrastructure management system, pertaining to electricity distribution, as an example of policy implementation.
36

Estudo de paralelismo de alimentadores radiais de distribuição de energia elétrica / Studies about radial feeders in electrical energy distribution systems

Soares, Alexandre Batista de Jesus 10 May 2012 (has links)
Orientadores: Ernesto Ruppert Filho, Fujio Sato / Tese (outorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Elétrica e de Computação / Made available in DSpace on 2018-08-22T07:31:34Z (GMT). No. of bitstreams: 1 Soares_AlexandreBatistadeJesus.pdf: 4145945 bytes, checksum: 842edd8e3f4d7ce1970318c4cd2dbeb8 (MD5) Previous issue date: 2012 / Resumo: Este trabalho apresenta uma ferramenta computacional denominada Gerenciador de Paralelismo de Alimentadores Radiais de Distribuição (GPARD), que foi desenvolvida para o estudo de manobras de paralelismo entre alimentadores radiais de distribuição de energia elétrica, localizados na mesma subestação ou em subestações diferentes, derivados do mesmo transformador ou de transformadores diferentes. O GPARD e uma ferramenta computacional que contribui para a operacao de sistemas de distribuição auxiliando os operadores do sistema na tomada de decisão para a realização de manobras de paralelismo durante a operacao ou em estudos prévios, fundamentada na analisem gráfica de resultados de simulação e de medidas remotas, resultando em flexibilidade operacional para o sistema e segurança para os consumidores. Tal ferramenta computacional poderá ser bastante utilizada em um ambiente de rede inteligente onde ações rápidas envolvendo medições, transmissão de dados e controle é necessária durante a operacao do sistema elétrico / Abstract: This work presents a computational tool named Management of Parallel Distribution Radial Feeders (GPARD), dedicated to the study of radial distribution feeders parallelism maneuvers, located in the same substation or in different substations, supplied by the same transformer or by different transformers. The GPARD is a computational tool that helps the operation of distribution systems helping system operators in making decisions for the maneuvers of parallelism during the operation or in previous studies, based on graphical analysis of simulation results and remote measurements resulting in operational flexibility to the system and safety to consumers. This computational tool can be utilized in a smart grid environment where fast actions involving measurements, data transmission and control are necessary for the operation of the electric system / Tese (outorado) - Universidade / Energia Eletrica / Doutor em Engenharia Elétrica
37

Integrated high-resolution modelling of domestic electricity demand and low voltage electricity distribution networks

Richardson, Ian January 2011 (has links)
Assessing the impact of domestic low-carbon technologies on the electricity distribution network requires a detailed insight into the operation of networks and the power demands of consumers. When used on a wide-scale, low-carbon technologies, including domestic scale micro-generation, heat pumps, electric vehicles and flexible demand, will change the nature of domestic electricity use. In providing a basis for the quantification of the impact upon distribution networks, this thesis details the construction and use of a high-resolution integrated model that simulates both existing domestic electricity use and low voltage distribution networks. Electricity demand is modelled at the level of individual household appliances and is based upon surveyed occupant time-use data. This approach results in a simulation that exhibits realistic time-variant demand characteristics, in both individual dwellings, as well as, groups of dwellings together. Validation is performed against real domestic electricity use data, measured for this purpose, from dwellings in Loughborough in the East Midlands, UK. The low voltage distribution network is modelled using real network data, and the output of its simulation is validated against measured network voltages and power demands. The integrated model provides a highly detailed insight into the operation of networks at a one-minute resolution. This integrated model is the main output of this research, alongside published articles and a freely downloadable software implementation of the demand model.
38

A framework for the evaluation of the information system at Eskom

Ramafalo, Mogale Emmanuel 01 1900 (has links)
M. Tech. (Information Technology, Faculty of Applied and Computer Sciences) Vaal University of Technology / A reliable and efficient information system (IS) is critical for Eskom so that it is able to manage and meet its energy demands. A reliable power supply provides stakeholders with the confidence that supply of power is managed sustainably, effectively and efficiently. Thus, an information system is integral in the effective and efficient generation, distribution and transmission of electricity. The purpose of the study was to investigate IS evaluation criteria and to develop a comprehensive framework that will serve as basis for IS evaluation across Eskom. The research study additionally investigated IS evaluation methods and instruments that are currently used in Eskom. This study produced an information systems success evaluation framework. The proposed model was built by reviewing well-established information systems success models and information systems theories found in the literature. This research study followed the interpretive research paradigm combining it with qualitative case study. The research findings linked information systems success to top management support, change management process and information quality. The findings of the study alsorevealed that quality of IS department’s service as perceived by users can greatly influence IS success. The results of this study provided enlightening reference benefit for Eskom, which was in line with Eskom’s goal of improving business processes, efficiencies and eliminating waste.
39

[en] COST OF CAPITAL FOR BRAZILIAN SECTOR OF ELECTRICITY DISTRIBUTION / [pt] CUSTO DE CAPITAL DO SETOR DE DISTRIBUIÇÃO ELÉTRICO BRASILEIRO

BIANCA DE PAULA MONTENEGRO 08 May 2015 (has links)
[pt] No Brasil, assim como em outros países, a prestação de serviço público de energia elétrica é realizada em concessão sob a coordenação de um órgão regulador independente, atividade que no Brasil é desempenhada pela Aneel – Agência Nacional de Energia Elétrica. É também competência da Aneel a estimação do WACC regulatório – custo médio ponderado de capital do setor elétrico, que remunerará o capital dos investidores do setor, por intermédio das tarifas, até o final do ciclo de revisão tarifária vigente, que ocorre em média a cada cinco anos. Para tanto, o regulador se utiliza de dados da economia norte - americana adaptados para a realidade local, por entender que a bolsa brasileira possui limitações no que tange a consistência das séries. Imprecisões no cálculo do WACC podem levar a concessionária a perceber ganhos adicionais, no caso de uma taxa superestimada, ou perdas, no caso de uma taxa subestimada, podendo resultar em uma possível redução nos investimentos que poderiam afetar a qualidade no serviço prestado ou planos de expansão. Passam por tanto a ser de interesse de toda a sociedade discussões em torno de um aprimoramento da metodologia aplicada na estimação do custo de capital do setor. A proposta apresentada neste trabalho é estimar o custo médio ponderado de capital do setor de distribuição elétrico brasileiro, por meio de aprimoramentos na metodologia atual adotada pelo órgão regulador do setor, alinhando com as melhores práticas da teoria de finanças. Os resultados apontam para a necessidade de aprofundamento de discussões pelo regulador considerando algumas alternativas nos critérios de estrutura de capital, taxa livre de risco, risco-país e prêmio de risco de crédito. / [en] In Brazil, as in other countries public utilities are operated as concessions under the coordination of an independent regulatory agency, a role played in Brazil by Aneel– National Agency of Electricity. It is also Aneel s responsibility the estimation of regulatory WACC – weighted average cost of capital of the electricity sector which remunerates investors capital through tariffs until the end of the current tariff review cycle that occurs on average every 5 years. For that the regulator based the calculation of the WACC on American economic data adapted to Brazil reality assuming that data from Brazilian stock exchange series have some limitation. Inaccuracies in the WACC can lead to companies obtaining additional gains in the case of an overestimated rate, or losses in the event of an underestimated, which might result in reduction in investments and could affect the quality of service or expansion plans. Therefore, it is in the interest of society to discuss improvements of the methodology applied in estimating the cost of capital in the sector. This study aims to estimate the weighted average cost of capital of the Brazilian electricity distribution sector through improvements in current methodology adopted by the regulatory agency, aligning it with finance theory best practices. Results indicate the need for deeply discuss from the regulator about some alternatives improvement in the capital structure, risk free rate, country risk and credit risk premium.
40

O equilíbrio econômico-financeiro das distribuidoras de energia elétrica brasileiras nas demonstrações contábeis / The economic and financial equilibrium of Brazilian electricity distribution companies in the accounting reports

Ferreira, Cibelle Maria do Amorim 23 March 2009 (has links)
Este trabalho analisa a potencialidade da contabilidade na identificação do equilíbrio econômico-financeiro dos contratos de concessão de distribuição do setor elétrico brasileiro. São apresentadas as abordagens da contabilidade regulatória do setor em questão, o novo ambiente contábil societário estabelecido pela lei 11.638/2007 e a Medida Provisória 449/2008, que altera a legislação societária vigente, a fim de fornecer elementos teóricos para discussão do papel da contabilidade na regulação econômica. Especial ênfase é dada aos subsídios contábeis na determinação e manutenção do equilíbrio econômico-financeiro dos contratos de concessão do serviço de distribuição de energia elétrica no Brasil, para identificar como estes podem conter restrições à adoção de um novo modelo de contabilidade. A análise procura investigar a contabilidade regulatória como instrumento de regulação econômica do setor de distribuição de energia elétrica para entender sua contribuição na identificação do equilíbrio econômico-financeiro estabelecido pelo marco regulatório do setor elétrico nacional, haja vista a mudança estabelecida pela Lei 11.638/2007. Para tanto, a metodologia utilizada é uma pesquisa analítica e comparativa através da simulação de um contrato de concessão de acordo com o modelo contábil atual e o novo modelo com a aplicação das interpretações internacionais de contabilidade. Conclui-se que o modelo elaborado de acordo com as normas internacionais de contabilidade proporciona melhor identificação do equilíbrio econômico e financeiro estabelecido nos contratos de concessão. / This work analyzes the accounting potentiality in the identification of the economic and financial equilibrium of the distribution concession contracts of Brazilian electrical sector. The regulatory accounting approaches of the mentioned sector are presented, the new business accounting environment established by law 11.638/2007 and the law 449/2008, which alters the effective partnership law, in order to provide theoretical elements to discuss the role of accounting in economic regulation. Especial emphasis is given to account subsidies when determining and maintaining the economic and financial equilibrium of concession contracts for electricity distribution service in Brazil, to identify how they may be restrictive to the adoption of a new accounting standard. The analysis tries to investigate the regulatory accounting as an economic regulation tool of the electricity distribution sector to understand the identification of the economic and financial equilibrium established by the regulatory mark of national electricity sector, have seen the change of the law 11.638/2007. Therefore, the methodology used is analytical and comparative research through simulation of a concession contract according to the effective accounting model and the new model applying accounting international standards. It was concluded that the model elaborated according to international accounting standards provides better identification of economic and financial equilibrium established in concession contracts.

Page generated in 0.3137 seconds