In the present article, the author shows his critical position about the reform of the regulatory framework on public procurement matter.Parting from some relevant aspects of the law, he explains the reason why he considers that this reform seems to lack of motivation and an adequate consideration of the actual status of public procurement in our country, calling into question the fact that we are facing a real reform. / A través del presente artículo, el autor esboza una opinión crítica respecto a la reforma del marco normativo en materia de contrataciones del Estado.Tomando en cuenta algunos aspectos relevantes de la norma, nos explica por qué considera que esta reforma parece carecer de una motivación y una adecuada apreciación del estado de la cuestión de la actual situación de la contratación pública en nuestro país, cuestionado así que se trate de una verdadera reforma.

The aim of this thesis was to assess explanatory ability of financial statements in compliance with Czech accounting standards and IFRS linked to the evaluation of the financial health of the business corporation. In the contribution there was performed analysis of balance sheet and profit and loss statement of the selected accounting entity. Based on the analysis there were found significant areas and these areas were converted to IFRS. The final value of financial statements in IFRS was detected because of differences between these two methods of accounting (IFRS and Czech accounting standards). Then based on these results an explanatory ability and manipulation were assessed. The impacts of both legislations to the financial health of the business corporations were shown in to the calculation of aggregates IN 05 and Altman model.

The aim of this work is to apply individual bankruptcy and credibility models and to undergo these results to a mutual confrontation as well as to evaluate the explanatory power and suitability of using aggregates. A brief analysis of the shortened version of the balance sheet and the profit and loss account for the financial activities from 2007 - 2011 is conducted in the case study of the thesis to zoom these. Furthermore, an analysis of the predictive model of bankruptcy and credibility is made. These become important especially at this time due to increasing number of company failures. All these analysis are applied to a particular company.

Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro. A análise foi desenvolvida a partir de dados obtidos junto a usuários externos, investidores e credores, de informações financeiras divulgadas em notas explicativas às demonstrações financeiras de companhias abertas brasileiras, listadas na BM&FBovespa, no período de 1º de outubro de 2013 a 28 de fevereiro de 2014. Foram identificadas, também, as opiniões de preparadores de informações financeiras e contrapostas às dos usuários externos quanto às características da informação financeira útil, emanadas do The Conceptual Framework for Financial Reporting IASB (2010); foi ainda analisada a influência do processo adotado pelo IASB para definir requerimentos de divulgação incluídos em suas normas e pronunciamentos contábeis associado à confiabilidade trazida por auditores independentes (Big four) quanto ao enforcement à aderência a esses requerimentos, no âmbito da utilidade da informação financeira. De forma geral, os resultados indicaram que as notas explicativas às demonstrações financeiras atingem parcialmente seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro, uma vez que preparadores da informação financeira norteiam-se pelos requerimentos de divulgação definidos nos IFRS de forma bastante literal, inclusive com auxílio de disclosure check list, propiciando a inclusão de informações imateriais em notas explicativas devido à ausência de orientação específica sobre determinação de materialidade nas normas do IASB. / In this study we have examined whether the explanatory notes to financial statements prepared in accordance with International Financial Reporting Standards (IFRS) achieve their main objective of providing useful information to investors and creditors in the Brazilian market. The analysis was based on data obtained from external users, investors and creditors with respect to financial information disclosed in the explanatory notes of financial statements of Brazilian public companies listed on the BM&FBovespa, during the period from October 1, 2013 to February 28, 2014. It was identified the opinions of the preparers of financial information and compared them with those of external users regarding the characteristics of useful financial information described in The Conceptual Framework for Financial Reporting IASB (2010). It was also analyzed the influence of IASB´s process to define the disclosure requirements in their accounting standards and pronouncements, together with the reliability resulting from independent auditors (Big Four) regarding the enforcement of compliance with these requirements, as they relate to the usefulness of financial information. Overall, the results revealed that the explanatory notes to the financial statements partially achieve their main goal of providing useful information to investors and creditors in the Brazilian market, since preparers of financial information are guided by the disclosure requirements defined in the IFRS quite literally, sometimes with the assistance of a disclosure checklist, resulting in the inclusion of immaterial information in the notes, due to the lack of specific guidance in the IFRS regarding materiality.

Refusant l’image trop souvent négative de certaines composantes de la ville, l’on est convaincu de trouver des solutions pour la ville nouvelle de Tamansourte. Cette recherche montre qu’il est possible de gérer la ville autrement, à l’aide d’outils appropriés en proposant de nouvelles réformes.S’appuyant sur des éléments de référence, c’est-à-dire des récits d’acteurs de l’acte d’aménager, cette recherche propose des pistes de réflexion relatives à la construction d’un nouveau projet de transformation sociale pour une nouvelle politique de la ville. La solution pour une ville comme Marrakech réside certainement dans un compromis entre plusieurs formes urbaines, compromis qui doit tenir compte des spécificités historiques, morphologiques et culturelles de la cité, servant de fondement à une éventuelle politique de la ville. Pour la ville nouvelle de Tamansourte, le constat négatif est facile à démontrer, car à travers la visite des lieux, plusieurs phénomènes montrent la faible fréquentation de la cité doublée d’une animation commerciale timide. Une étude de "requalification urbaine" est à mettre en place d’urgence pour permettre à cette ville nouvelle une dynamisation des activités commerciales et des échanges fructueux entre les différents acteurs de la cité qui fonderont demain la vitalité de cette nouvelle ville. / Refusing the image most oftenly negative of certain parts of urban agglemerations, we are convinced to have found viable solutions for the new town of Tamansourte. This research shows that it is possible to do town planing in a whole new way, by proposing new reforms.Based on references such as feedback and narratives from the actors of the urban layout, this research proposes directions for reflection concerning the construction of a new social transformation project for a new town planning policy. The solution for a city like Marrakesh most certainly resides in a compromise between several urban forms, taking into account historical, morphological and cultural specificites and serving eventually as a basis for city policies. As far the new town of Tamansourte is concerned, the balance sheet is in the negative, easily understandable by a simple visit of the premises where several obvious factors demonstrate the scarcity of the population toghether with a feeble commercial activity. An « urban re-qualification » study is to be done urgently for this new town to be commercially, economically dynamised and permitting fruitful exchanges between all the actors of the township-thus founding a new era of vitality for this new town.

Submitted by Haroudo Xavier Filho (haroudo.xavierfo@ufpe.br) on 2016-04-19T13:37:12Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Thesis - doutorado - JOSÉ MÁRIO WANDERLEY GOMES NETO - PPGCP.pdf: 3518425 bytes, checksum: 444d5191f5baf897a0a79d96a01bf1c9 (MD5) / Made available in DSpace on 2016-04-19T13:37:12Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Thesis - doutorado - JOSÉ MÁRIO WANDERLEY GOMES NETO - PPGCP.pdf: 3518425 bytes, checksum: 444d5191f5baf897a0a79d96a01bf1c9 (MD5) Previous issue date: 2015-07-15 / Por que o Judiciário decidiria a favor do Executivo e contra as suas próprias decisões? Essa questão é explorada teórica e empiricamente com referência ao pedido de suspensão - um mecanismo pelo qual o Poder Executivo nos diversos níveis federativos pode pedir ao Presidente de um Tribunal para suspender os efeitos concretos de uma decisão proferida por órgão judicial de hierarquia inferior. Para responder a questão de pesquisa um conjunto de hipóteses formuladas à luz dos principais modelos teóricos existentes na literatura sobre os processos decisórios das decisões judiciais– legalista, atitudinal e estratégico – são testadas a partir de em uma base dados contendo uma amostra de 319 decisões sobre o pedido de suspensão no STF no período 1993-2012. Os achados dos modelos econométricos estimados (Logit) na tese são consistentes com a interpretação dos modelos estratégico e atitudinal: os juízes atuam como atores que buscam maximizar sua preferências em um contexto de separação de poder e seu padrão decisório é também marcado pela ideologia dos governos responsáveis por sua nomeação. / Why the Judiciary’s bodies would decide in favor of the Executive and against their own decisions? This issue is explored theoretically and empirically with reference to the writ of suspension - a mechanism by which the Executive branch may request the Chief Justice of a Court to suspend the concrete effects of a judgment given by another court of lower hierarchy. To answer the research question a set of assumptions were made based in the main existing theoretical models in the literature on decision-making processes of judicial decisions – legalistic, attitudinal and/or strategic – and were tested from in a database containing a sample of 319 decisions on writ of suspension filled in the Brazilian Supreme Court (Supremo Tribunal Federal) in 1993-2012 period. The findings of the estimated econometric models (Logit) in this thesis are consistent with the interpretation of strategic and attitudinal models: the judges act as actors seeking to maximize their own preferences in the context of separation of power and its decision-making pattern is also marked by the ideology of governments responsible for their appointment.

Em um programa de ensaio de prociência (EP) conduzido pelo Grupo de Motores, um grupo de onze laboratórios da área de temperatura realizaram medições em cinco pontos da escala de um termopar. Neste trabalho, propomos um modelo de regressão com variável explicativa X (aleatória) representando o termopar padrão que denominaremos por artefato e a variável dependente Y representando as medições dos laboratórios. O procedimento para a realização da comparação é simples, ambos termopares são colocados no forno e as diferenças entre as medições são registradas. Para a análise dos dados, vamos trabalhar com a diferença entre a diferença das medições do equipamento do laboratório e o artefato, e o valor de referência (que é determinado por 2 laboratórios que pertencem a Rede Brasileira de Calibração (RBC)). O erro de medição tem variância determinada por calibração, isto é, conhecida. Assim, vamos encontrar aproximações para as estimativas de máxima verossimilhança para os parâmetros do modelo via algoritmo EM. Além disso, propomos uma estratégia para avaliar a consistência dos laboratórios participantes do programa de EP / In a program of proficiency assay, a group of eleven laboratories of the temperature area had carried through measurements in ¯ve points on the scale of the thermopair. In this work, we propose a regression model with a random explanatory variable representing the temperature measured by the standard thermopair, which will be called device. The procedure for the comparison accomplishment is as follows. The device and the laboratory\'s thermopair to be tested are placed in the oven and the difererences between the measurements are registered. For the analysis of the data, the response variable is the diference between those diference and the reference value, which is determined by two laboratories that belong to the Brazilian Net of Calibration (RBC). The measurement error has variance determined by calibration which is known. Therefore, we ¯and the maximum likelihood estimates for the parameters of the model via EM algorithm. We consider a strategy to establish the consistency of the participant laboratories of the program of proficiency assay

Zwangserregtes Kupplungsrupfen ist ein Schwingungsphänomen, dessen Ursache in einer periodischen Modulation der Anpresskraft im Reibkontakt sowie des Drehmoments der Kupplung liegt. Diese periodische Modulation wird im Wesentlichen durch geometrische Abweichungen von der vorgesehenen Gestalt verursacht. Nach wie vor spielt es bei der Entwicklung von Kraftfahrzeugkupplungen eine große Rolle da die davon verursachten longitudinal Schwingungen des Fahrzeugs zu deutlichen Komforteinbußen der Fahrzeuginsassen führen. Obwohl bereits einige Einflussfaktoren des zwangserregten Kupplungsrupfens qualitativ bekannt sind, gibt es noch nicht für alle Einflussfaktoren geeignete, detaillierte Erklärungsmodelle, die Kupplungsentwicklern beim Verständnis der Wirkzusammenhänge von zwangserregtem Kupplungsrupfen unterstützen. Dies liegt unter anderem an den starken Wechselwirkungen, die über verschiedene Systemebenen auftreten und bisher kaum modelliert wurden. Daher werden in diesem Beitrag Gestalt-Funktion-Zusammenhänge auf zwangserregtes Kupplungsrupfen durch geometrische Abweichungen mithilfe des sogenannten C&C²-Ansatzes nach Albers und Matthiessen näher untersucht. Ein bereits vorhandenes Modell wird dabei um geeignete Granularitäten und Perspektiven erweitert und die Wirkzusammenhänge werden zu unterschiedlichen Zeitpunkten als sogenannte Sequenzmodelle dargestellt. In einem iterativen Prozess werden sowohl Hypothesen als auch Modelle entwickelt und es werden experimentelle Untersuchungen abgeleitet. Ausgewählte Einflussfaktoren werden hierzu in Form von Variationen an einem Prüfstand untersucht, um die Hypothesen zu verifizieren oder zu falsifizieren, und es werden erste quantitative Ergebnisse gewonnen. Dies ermöglicht die Erklärung von Ursachen für zwangserregtes Kupplungsrupfen die durch bisherige Erklärungsmodelle noch nicht hinreichend genau beschrieben werden, was durch die zum Teil großen Dynamiken der Wirkzusammenhänge begründet ist.

In Storytel’s application on which a user can read and listen to digitalized literature, a user is displayed a list of books where the first thing the user encounters is the book title and cover. A book cover is therefore essential to attract a consumer’s attention. In this study, we take a data-driven approach to investigate the design principles for book covers through deep learning models and explainable AI. The first aim is to explore how well a Convolutional Neural Network (CNN) can interpret and classify a book cover image according to its genre in a multi-class classification task. The second aim is to increase model interpretability and investigate model feature to genre correlations. With the help of the explanatory artificial intelligence method Gradient-weighted Class Activation Map (Grad-CAM), we analyze the pixel-wise contribution to the model prediction. In addition, object detection by YOLOv3 was implemented to investigate which objects are detectable and reoccurring in the book covers. An interplay between Grad-CAM and YOLOv3 was used to investigate how identified objects and features correlate to a specific book genre and ultimately answer what makes a good book cover. Using a State-of-the-Art CNN model architecture we achieve an accuracy of 48% with the best class-wise accuracies for genres Erotica, Economy & Business and Children with accuracies 73%, 67% and 66%. Quantitative results from the Grad-CAM and YOLOv3 interplay show some strong associations between objects and genres, while indicating weak associations between abstract design principles and genres. Furthermore, a qualitative analysis of Grad-CAM visualizations show strong relevance of certain objects and text fonts for specific book genres. It was also observed that the portrayal of a feature was relevant for the model prediction of certain genres.

No description available.