The aim of the work was the usage of the Building Information Modelling system to ensure the complete building-up, including the working part of the line constructions. In the first part of my thesis I was dealing with the costs of the total life of the line construction, the line construction life-cycle, with the difference between the Building Information Modelling model and traditional projecting, with the participators participants of the Building Information Modelling model and which levels in the Building Information Modelling exist. In the practical part I was dealing with two levels of the Building Information Modelling designing, in which I set the total price of the building researched and then I was comparing them. In the final chapter of the thesis working expenses were set which are involved in the expenses of the total life.

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de maîtrise en droit". Ce mémoire a été accepté à l'unanimité et classé parmi les 10% des mémoires de la discipline. / Les provinces canadiennes sont présentement aux prises avec des dépenses élevées en matière de médicaments. Afin de contrôler ces dépenses, plusieurs d'entre elles ont adopté différentes politiques visant à promouvoir et à accélérer la vente de médicaments génériques, lesquels sont équivalents aux médicaments novateurs mais de trente à quarante pourcents moins chers. Le gouvernement canadien, en vertu de son pouvoir de réglementation en matière de brevets, pourrait contribuer aux efforts des gouvernements provinciaux en assouplissant les règles relatives aux brevets pharmaceutiques pour ainsi promouvoir l'accélération de la mise en marché de médicaments génériques. Le gouvernement hésite toutefois à le faire en raison de sa politique en matière de brevets pharmaceutiques dont les effets se veulent équilibrés tant pour l'industrie pharmaceutique novatrice que pour l'industrie du médicament generique. Précisément, cette politique vise, d'une part, à encourager les investissements en recherche et développement par l'industrie novatrice et, d'autre part, à garantir la vente rapide de médicaments génériques au Canada pour que soient contrôlées les dépenses en matière de médicaments. Ce mémoire consiste en un examen du cadre juridique de la politique canadienne en matière de brevets pharmaceutiques. Nous y soulevons et analysons particulièrement ses glissements, quant à l'objectif d'équilibre recherché de la politique canadienne, qui résultent de son application dans le contexte juridique, politique, scientifique et économique actuel. Notre intention est de démontrer que, dans l'intérêt des Canadiens à court et à long terme, la politique canadienne en matière de brevets pharmaceutiques ne doit pas être assouplie en faveur de l'industrie du médicament générique seulement, ceci malgré la croissance des dépenses en matière de médicaments. En effet, l'intérêt des Canadiens ne peut être maximisé que si cette politique est rééquilibrée en tenant compte de l'ensemble de ses glissements juridiques observés. / All Canadian provinces are presently facing increasingly growing drug expenditures. In order to control these expenditures the provinces have adopted different policies to promote and accelerate the sale of generic drugs, these drugs being equivalent to brand-name drugs but thirty to fourthly percent less expensive. Considering its jurisdiction in the field of patents, the Canadian government could contribute to the efforts of the provincial governments in making more flexible the Canadian patent rules, thus promoting the marketing ofgeneric drugs in Canada. The government is however hesitating to do so because of its policy on pharmaceutical patents, which policy aims at balancing the interests of both the brand-name and generic drug industries. Effectively, the purpose ofthe poltey is to promote, on the one hand, the investments in research and development of new drugs in Canada and, on the other hand, to guarantee the rapid marketing of generic drugs, thus controlling drug expenditures. The purpose of this thesis is to examine the judicial framework of the Canadian policy on pharmaceutical patents. Its weaknesses, with regard to the balanced objective of the policy, resulting from its application in the present judicial, political, and economical and scientific context are the focus of this analysis. Our goal is to demonstrate that, to reach the Canadian social benefit, both in the short and long run, the Canadian policy on pharmaceutical patents should not be relaxed for the sole benefit of the generic drug industry, although the drug expenditures are growing. Rather, the social Canadian benefit would only be maximised by re-balancing the Canadian policy in the light of all its demonstrated weaknesses.

This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.

Cette thèse s’intéresse à la gestion des résultats dans le cadre des entreprises innovantes. Elle est constituée de trois articles. Dans le premier, il s’agit d’examiner si les résultats des entreprises innovantes sont gérés et si le stade de développement des innovations influence cette gestion des résultats. Il apparaît que les résultats des entreprises innovantes sont gérés à la hausse. Cette gestion ne semble intervenir qu’au cours de l’activité d’innovation (c’est-à-dire lorsque les entreprises investissent en R&D) ; l’achèvement des innovations n’incitant pas les dirigeants à gérer les résultats. Partant de ce constat, nous nous demandons dans le deuxième article si (i) la comptabilisation des dépenses de R&D est utilisée comme une modalité de GR ou (ii) si l’activation de ces dépenses est une information comptable fiable. Nos résultats montrent que les dépenses de R&D sont activées pour gérer les résultats et plus précisément pour atteindre des résultats cibles. L’activation des dépenses de R&D est une information comptable fiable uniquement lorsque les dirigeants ne sont pas incités à atteindre des résultats cibles. Enfin, dans le troisième article, nous observons si les dirigeants des entreprises innovantes utilisent l’ajustement des dépenses de R&D en plus de leur activation pour atteindre les résultats cibles. Il apparaît que ces deux modalités de GR sont utilisées conjointement pour atteindre le bénéfice et les prévisions de résultat des analystes. En revanche, pour éviter une diminution du résultat, les dépenses de R&D sont soit ajustées soit activées. / This thesis deals with earnings management in the context of innovative companies. It consists in three articles. In the first, we examine whether the earnings of innovative firms are managed and if the stage of development of innovations influences this earnings management. Results show that the results of innovative firms are managed upward. This earnings management seems to occur only during innovative activity (i.e. when firms invest in R&D); the completion of innovations not incenting to manage earnings.Based on this observation, in the second article, we wonder whether (i) R&D expenditures are capitalized in order to manage earnings or (ii) whether the capitalization of these expenditures is reliable accounting information. Our results show that R&D expenses are capitalized in order to manage earnings and more precisely to meet earnings targets. R&D capitalization is reliable only when managers have no incentive to achieve earnings targets. Finally, in the third article, we examine whether managers use jointly the adjustment of R&D expenditures and their capitalization in order to beat earnings targets. Results show that managers use these two earnings management techniques to beat zero earnings and analysts earnings forecasts. However, R&D expenses are either capitalized or reduced to avoid a decrease of earnings.

O programa Cultura Viva, criado pelo Ministério da Cultura em 2004, constituiu-se como uma experiência inovadora na política cultural brasileira ao apoiar segmentos historicamente marginalizados nesse campo. Por meio do financiamento direto de associações culturais da sociedade civil a partir de suas demandas e sem objetos pré-definidos, o fomento aos Pontos de Cultura acabou por tornar-se um paradigma de política cultural comunitária. No entanto, sua implementação encontrou entraves jurídicos e administrativos que acabaram por se refletir na prestação de contas das instituições beneficiadas. Buscando contribuir com a expansão dos Pontos de Cultura e aprimoramento do programa, esta pesquisa realizou um diagnóstico aprofundado destes problemas de implementação. A partir do levantamento das principais dificuldades encontradas pelos Pontos de Cultura na gestão dos recursos públicos e prestação de contas, a hipótese que norteou o desenvolvimento deste trabalho era a de que o repasse no formato de convênios não se adéqua à perspectiva inclusiva do programa, fazendo com que apenas as instituições dotadas de maior estrutura administrativa e experiência prévia na gestão de recursos públicos não apresentassem problemas na prestação de contas. Além disso, uma hipótese adicional era a de que um formato simplificado de repasse e prestação de contas - nos moldes do implementado pela rede estadual paulista de Pontos de Cultura - contribuiria para a diminuição do problema. Por meio da aplicação de um questionário junto aos Pontos de Cultura do estado de São Paulo, verificamos que a estrutura administrativa das instituições e experiência na gestão de recursos públicos não representaram fatores relevantes para a existência ou não de problemas na prestação de contas. Por outro lado, foram definidores destes problemas o formato de repasse e prestação de contas estabelecido pela parceria com o poder público, a capacitação recebida pelos gestores dos Pontos de Cultura e a comunicação com os órgãos gestores da política. Desmistificando o discurso de que o problema da prestação de contas deve ser atribuído à incapacidade administrativa dos Pontos de Cultura, apontamos para a necessidade de revisão dos instrumentos reguladores do programa e, mais amplamente, das políticas assentadas sobre a parceria do Estado com instituições da sociedade civil. / The Cultura Viva program, created by the Brazilian Ministry of Culture in 2004 is an innovative experiment in cultural policy that included historically marginalized groups in this field. By means of a direct funding to cultural associations\' self-demands, with no predefined objects, support for Pontos de Cultura (Culture Hotspots) became a reference policy for cultural democracy. Nonetheless, its implementation has found legal and administrative barriers in the difficulties face by recipient institutions to report expenses. Seeking to contribute to the expansion of Pontos de Cultura and improvement of the program, this research conducted a detailed study of the implementation issues. From the main difficulties reported by the Pontos de Cultura in the management of public resources and expenses reports, the hypothesis that guided the development of this work was that the transfer in the modality of convention does not fit the inclusive perspective of the program, so that only institutions with greater administrative structure and previous experience in the management of public resources could handle appropriately the expenses reports. An additional hypothesis was that a simplified form of convention - along the lines implemented by the state level Pontos de Cultura network - would reduce the problem. Through the application of a questionnaire to the Pontos de Cultura of the state of São Paulo, we found that the structure of institutions and administrative experience in the management of public funds was not relevant to their capability of doing apropriate expense reports. On the other hand, what did impact this capability was the format of the expense report, the training received by managers of Pontos de Cultura and communication with the government bureaucracy. Demystifying the discourse that the problem of doing appropriate expense reports must be assigned to the administrative incapacity of the Pontos de Cultura, we point to the need for revision of the regulatory instruments of the program and, more broadly, of the policies settled on the partnership between state institutions and civil society.

Introdução: A prática do esporte está associada à saúde, é um direito social e dever do Estado. O presente estudo tem por objeto o Programa de Recreação, Iniciação e Aperfeiçoamento (PRIA) da Prefeitura de Indaiatuba. Objetivo: Avaliar o PRIA em relação ao seu impacto sobre rendimento escolar, parâmetros antropométricos e qualidade de vida dos beneficiários; e sobre o orçamento público. Metodologia: Estudo longitudinal, prospectivo, com amostra não probabilística de conveniência e grupo controle. A avaliação do impacto foi feita pelo método Diferenças em Diferenças. Os dados foram analisados estatisticamente pelo pacote estatístico Stata 12. Resultados: Foi observado impacto positivo nos indicadores de rendimento escolar, nos demais indicadores não foi observado impacto. Conclusão: Crianças que participam de um programa público de incentivo ao esporte podem ter seus rendimentos escolares melhorados. / Introduction: The practice of sports is associated to good health, being a social right and a duty of the State. The present study has as its object the Recreational Program, Initiation and Improvement (PRIA) sponsored by Indaiatuba City Hall. Methodology: A longitudinal and prospective study with non-probabilistic sample of convenience and control group. The assessment of the impact was made by the differences in differences method. The data were statistically analyzed by the statistics package Stata 12. Results: A positive impact was observed at the school performance indicators, and no impact was observed in the other indicators. Conclusion: Children who took part in a public program of promoting the practice of sports can improve their performance at school.

Made available in DSpace on 2015-03-05T19:12:38Z (GMT). No. of bitstreams: 0 Previous issue date: 2 / Nenhuma / A estrutura e a estratégia das organizações são afetadas pela competitividade, intensificada nas últimas décadas. Devido a isso, as entidades buscam estratégias para continuarem ou se tornarem competitivas no mercado, sendo uma delas a procura por alianças estratégicas com outras organizações, atuantes ou não no mesmo mercado. Esta é a razão que motivou a realização do presente estudo, cujo objetivo foi verificar os reflexos das alianças estratégicas nos resultados econômicos das empresas que a adotam, usando como referencial o caso TAM e VARIG durante sua duração. Para tanto, realizou-se uma pesquisa documental a partir das demonstrações contábeis de VARIG e TAM para descrever possíveis impactos oriundos do compartilhamento de vôos ocorridos entre os anos de 2003 a 2005. Verificou-se que a aliança estratégica produziu resultados positivos para ambas as empresas, contudo seus efeitos benéficos puderam ser colhidos em maior proporção pela VARIG, através de uma redução de custos e despesas mais representativas / The structure and the strategy of the organizations have being affected by the international competition intensified in the last decades. Because of this concurrency the entities have being searching strategies in order to remain competitive in the market being one of them to look for partnership with other companies. This is the reason that motivated the present study which general main aim is to verify the reflexes of strategic alliances in the economic income of the companies that adopted it, using as reference the case of TAM and VARIG during their partnership. The methodology of this present study is classified as for the technical proceedings like “documental” therefore financial statements of VARIG and TAM are used to describe possible impacts from the partaking of flights occurred from 2003 until 2005. The method of research used gave us the possibility to conclude that the strategic alliance probably influenced the reduction of operational costs and expenses of both companies during the period of tim

Introdução: A prática do esporte está associada à saúde, é um direito social e dever do Estado. O presente estudo tem por objeto o Programa de Recreação, Iniciação e Aperfeiçoamento (PRIA) da Prefeitura de Indaiatuba. Objetivo: Avaliar o PRIA em relação ao seu impacto sobre rendimento escolar, parâmetros antropométricos e qualidade de vida dos beneficiários; e sobre o orçamento público. Metodologia: Estudo longitudinal, prospectivo, com amostra não probabilística de conveniência e grupo controle. A avaliação do impacto foi feita pelo método Diferenças em Diferenças. Os dados foram analisados estatisticamente pelo pacote estatístico Stata 12. Resultados: Foi observado impacto positivo nos indicadores de rendimento escolar, nos demais indicadores não foi observado impacto. Conclusão: Crianças que participam de um programa público de incentivo ao esporte podem ter seus rendimentos escolares melhorados. / Introduction: The practice of sports is associated to good health, being a social right and a duty of the State. The present study has as its object the Recreational Program, Initiation and Improvement (PRIA) sponsored by Indaiatuba City Hall. Methodology: A longitudinal and prospective study with non-probabilistic sample of convenience and control group. The assessment of the impact was made by the differences in differences method. The data were statistically analyzed by the statistics package Stata 12. Results: A positive impact was observed at the school performance indicators, and no impact was observed in the other indicators. Conclusion: Children who took part in a public program of promoting the practice of sports can improve their performance at school.

O crescimento das despesas compulsórias no governo dificulta a otimização dos recursos de políticas para minimização do gasto público, diante da influência contingencial das variáveis econômicas, políticas e sociais. Nesse ambiente, as ações estratégicas devem estar concentradas naquelas despesas que se apresentam de caráter essencial, para redução do gasto e equilíbrio econômico. O gasto público é composto por quatro grandes grupos de despesas, classificadas como: despesas de pessoal e encargos, de transferências de renda às famílias, de Capital e despesas correntes, que tiveram participação na despesa primária do Governo Federal de 20%, 48%, 5% e 27%, do total gasto em 2015, respectivamente, de acordo com o relatório de análise econômica dos gastos públicos federais, no período de 2006 a 2015,(Ministério da Fazenda, 2016). No entanto, a título de exemplo, o gasto com energia elétrica da União evoluiu de R$ 1,256 bilhão, no ano de 2014, para R$ 1,740 bilhão, no ano de 2015, conforme informação do Ministério do Planejamento, Orçamento e Gestão (MPOG, 2016). As despesas de custeio administrativo são aquelas utilizadas para a continuidade das atividades dos órgãos da administração pública. As despesas correntes fazem parte do custeio. A aquisição de bens de consumo e serviços de energia elétrica caracterizam-se como despesas de custeio e despesas correntes. Os objetivos desta dissertação foram: o diagnóstico do processo de aquisição de material de consumo para uso específico em laboratório e o diagnóstico do consumo de energia elétrica reativa excedente, em uma universidade pública, visando a melhoria da qualidade do gasto público. Foi realizada uma revisão dos dados coletados numa Instituição Federal de Ensino Superior (IFES), a partir da qual foi possível obter um diagnóstico e definir os procedimentos a serem adotados para cada tipo de problema. Foram propostas algumas sugestões para evitar sua reincidência. Por meio dos resultados iniciais, definiu-se a necessidade de novas estratégias para aquisição de bens e serviços, e, no segundo momento, a demonstração da viabilidade dos mecanismos a serem utilizados, para redução do desperdício e eliminação do gasto público. A proposta de melhoria em ambas abordagens está concentrada em: i) Ações corretivas para saneamento dos problemas; ii) Ampliação da discussão do Planejamento estratégico, com proposição concentrada na otimização das despesas correntes, na inovação tecnológica e na possibilidade de descentralização do poder; iii) Estabelecimento de ações preventivas para controle da qualidade do gasto; iv) Redefinição dos processos de aquisição de bens e serviços; iv) Criação de mecanismos de acompanhamento e controle contínuo da demanda e consumo, junto aos usuários, e da representatividade institucional na relação contratual com os fornecedores. / The growth of compulsory expenditures in government makes it difficult to optimize the resources of policies to minimize public spending, given the contingent influence of economic, political and social variables. In this environment, strategic actions should be concentrated on those expenditures that are essential in order to reduce spending and economic equilibrium. Public expenditure is composed of four large groups of expenditures, classified as: personnel expenses and charges, income transfers to households, capital and current expenses, which had a share in the Federal Government's primary expenditure of 20%, 48%, 5% and 27% of the total spent in 2015, respectively, according to the report of economic analysis of federal public spending, from 2006 to 2015 (Ministry of Finance, 2016). However, as an example, the Union's spending on electricity increased from R $ 1.256 billion in 2014 to R $ 1.740 billion in 2015, according to the Ministry of Planning, Budget and Management (MPOG, 2016). Administrative expenses are those used for the continuity of the activities of public administration bodies. Current expenses are part of the cost. The acquisition of consumer goods and electric energy services are characterized as expenses of costing and current expenses. The objectives of this dissertation were: the diagnosis of the acquisition process of consumer material for specific use in the laboratory and the diagnosis of excess reactive power consumption in a public university, aiming at improving the quality of public expenditure. A review of the data collected in a Federal Institution of Higher Education (IFES) was carried out, from which it was possible to obtain a diagnosis and define the procedures to be adopted for each type of problem. Some suggestions were suggested to avoid their recurrence. The initial results defined the need for new strategies for the acquisition of goods and services and, secondly, the demonstration of the viability of the mechanisms to be used to reduce waste and eliminate public spending. The proposal for improvement in both approaches is focused on: i) Corrective actions to solve problems; Ii) Extension of the discussion of Strategic Planning, with a proposal focused on the optimization of current expenses, technological innovation and the possibility of decentralization of power; Iii) Establishment of preventive actions to control the quality of expenditure; Iv) Redefinition of the processes of acquisition of goods and services; Iv) Creation of mechanisms for monitoring and continuous control of demand and consumption, along with users, and institutional representation in the contractual relationship with suppliers.

Methods of compiling budgets and the budgeting process for the town. An analysis of territorial financial management of an autonomous entity. The structure of revenues and expenses within the budget and the economic result of the Olbramkostel township in the years 2006 to 2010. Strategic documents and the creation of a budget plan as a tool to economically plan for development in the Olbramkostel township. Recommendations aiming to ensure effective management of the township and use of financial resources.