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Este trabalho tem como objetivo verificar a relevância da informação contábil, por meio dos principais fatores que afetam o potencial de crescimento das empresas brasileiras não financeiras de capital aberto no período de 2002 a 2012. A proposta é analisar o impacto da variável potencial de crescimento sob a ótica dos investidores, bem como a adoção das normas internacionais de contabilidade no que tange à qualidade das informações produzidas pela contabilidade. Esta análise permite aos investidores otimizar os investimentos em empresas com melhores perspectivas no futuro. Além do benefício aos investidores, conhecer os principais fatores de crescimento contribui para que as empresas direcionem ações de forma a melhorar sua expectativa de crescimento, resultando em maior interesse por parte dos investidores. Para atingir os objetivos propostos, as informações captadas nos demonstrativos contábeis foram confrontadas com as produzidas pelo mercado, bem como comparou-se as informações produzidas antes e após a introdução das normas internacionais de contabilidade. O modelo adotado foi a regressão em painel por permitir verificar com maior eficiência o comportamento das variáveis ao longo do tempo. Os resultados sinalizam que o potencial de crescimento das empresas é melhor mensurado a partir das informações de mercado do que quando medido pelas informações contábeis e que o potencial de crescimento diminui com a adoção das normas internacionais de contabilidade. Também foram identificadas que na visão contábil, endividamento e retorno sobre ativo são as variáveis mestras no impacto do potencial de crescimento, ao passo que na visão de mercado as variáveis influenciadoras são: tamanho, endividamento e retorno sobre o ativo. / The aim of this essay is to verify the relevance of accounting information through the main factors which affect the growth potential of publicly traded non-financial Brazilian companies from 2002 to 2012. The proposal is to analyze the impact of the variable described as growth potential under the investor\'s point of view, as well as check out the impact of adopting international accounting norms in the quality of information produced by accountancy. This analysis allows investors to optimize their investments in companies with a better perspective in the future. Furthermore, knowing the key growth factors, allow companies benefit as they direct their actions to improve their growth expectation, resulting in more interested investors. In order to achieve the goals, the information gathered at the accounting statements were compared to the information produced by the market, and the accounting information produced before and after the introduction of the international accounting norms were compared. The regression in paper model was adopted, in order to allow a more efficient behavior check out of the variables throughout the time. The results show that the companies\' growth potential is better measured from market information than when it is measured through accounting information. And that the growth potential decreased with the introduction of international accounting norms. It was also detected that in accounting view the variables that impact the growth potential are debts and return over investment, and in market view the variables are size, debts and return over assets.

Este trabalho tem como objetivo verificar a relevância da informação contábil, por meio dos principais fatores que afetam o potencial de crescimento das empresas brasileiras não financeiras de capital aberto no período de 2002 a 2012. A proposta é analisar o impacto da variável potencial de crescimento sob a ótica dos investidores, bem como a adoção das normas internacionais de contabilidade no que tange à qualidade das informações produzidas pela contabilidade. Esta análise permite aos investidores otimizar os investimentos em empresas com melhores perspectivas no futuro. Além do benefício aos investidores, conhecer os principais fatores de crescimento contribui para que as empresas direcionem ações de forma a melhorar sua expectativa de crescimento, resultando em maior interesse por parte dos investidores. Para atingir os objetivos propostos, as informações captadas nos demonstrativos contábeis foram confrontadas com as produzidas pelo mercado, bem como comparou-se as informações produzidas antes e após a introdução das normas internacionais de contabilidade. O modelo adotado foi a regressão em painel por permitir verificar com maior eficiência o comportamento das variáveis ao longo do tempo. Os resultados sinalizam que o potencial de crescimento das empresas é melhor mensurado a partir das informações de mercado do que quando medido pelas informações contábeis e que o potencial de crescimento diminui com a adoção das normas internacionais de contabilidade. Também foram identificadas que na visão contábil, endividamento e retorno sobre ativo são as variáveis mestras no impacto do potencial de crescimento, ao passo que na visão de mercado as variáveis influenciadoras são: tamanho, endividamento e retorno sobre o ativo. / The aim of this essay is to verify the relevance of accounting information through the main factors which affect the growth potential of publicly traded non-financial Brazilian companies from 2002 to 2012. The proposal is to analyze the impact of the variable described as growth potential under the investor\'s point of view, as well as check out the impact of adopting international accounting norms in the quality of information produced by accountancy. This analysis allows investors to optimize their investments in companies with a better perspective in the future. Furthermore, knowing the key growth factors, allow companies benefit as they direct their actions to improve their growth expectation, resulting in more interested investors. In order to achieve the goals, the information gathered at the accounting statements were compared to the information produced by the market, and the accounting information produced before and after the introduction of the international accounting norms were compared. The regression in paper model was adopted, in order to allow a more efficient behavior check out of the variables throughout the time. The results show that the companies\' growth potential is better measured from market information than when it is measured through accounting information. And that the growth potential decreased with the introduction of international accounting norms. It was also detected that in accounting view the variables that impact the growth potential are debts and return over investment, and in market view the variables are size, debts and return over assets.

La réception des normes internationales et régionales en droit interne s’opère selon des modalités que les États ont définies. La doctrine en a dégagé deux principes : moniste et dualiste, qui reposent sur une vision statique de la société et du droit dans la mesure où ils s’opposent au principe pacta sunt servanda qui fait peser sur l'État l’obligation d'exécuter de bonne foi les engagements qu'il souscrit. Les normes internationales et régionales ne se contentent plus de régler les relations entre États ou d’organiser des relations commerciales, financières, économiques entre agents producteurs et consommateurs ; il s’intéresse progressivement au pouvoir politique de chacun des États et à la manière dont les droits fondamentaux sont prévus et respectés. Ces droits dont la protection sur le plan interne revient au juge constitutionnel facilitent en conséquence l’agencement et l’harmonisation de différents systèmes. Ce rôle charnière des droits fondamentaux dans l’articulation des normes d’origines diverses résulte en grande partie de l’universalisme de ces droits. Les rapports entre le droit international et régional, d’une part, et le droit interne, d’autre part, dépassent désormais l’approche binaire monisme – dualisme et s’ouvre sur un pluralisme constructif. La protection des droits fondamentaux s’opère sur le mode du réseau et non plus sur celui de la pyramide. Reste à organiser ce pluralisme. Il s’observe l’émergence du « trans-constitutionnalisme » qui peut être défini comme un ordre des ordres juridiques fondé sur l'harmonisation spontanée. Chaque ordre aspire à devenir un modèle pour les autres et chaque modèle s'inspire de celui des autres / The integration of international regional norms in national law is based on methods defined by the State. Doctrine has shaped two principles, monism and dualism, that rely on an essentially static vision of both society and law, as they are contrary to the pacta sunt servanda principle that binds the State. The State is obliged to execute in good faith all obligations it binds itself to. International and regional norms are no longer limited to inter-state relations or regulating, through extremely technical treaties; they are more and more dealing with the political power of each state and the manner in which fundamental rights are provided for and respected. On a national level, it is up to the constitutional judge to ensure respect of these rights that facilitate, therefore, the organising and harmonising of different systems. This role of “connector” that fundamental rights have in the context of interaction between norms of various origins results, to a great extent, in the universality of these aforementioned rights. The link between international and regional rights, on the one hand, and national law, on the other, surpasses the binary approach of monism – dualism and opens the door to a constructive pluralism, both from the point of view of the content of the rights, and from the point of view of the institutions that are entrusted with their protection. Therefore, the protection of fundamental rights functions through a system of a network, and no longer based on the pyramid model. Remains for this pluralism to be organised. The emergence of « transconstitutionalism » can be observed, as an order of legal orders, based on spontaneous harmonisation

Made available in DSpace on 2017-05-12T14:47:11Z (GMT). No. of bitstreams: 1 Claudia Regina Hezel.pdf: 2628130 bytes, checksum: f776400a56686d4085b790f2d9436120 (MD5) Previous issue date: 2007-07-16 / In engineering it is always looked to construct resistant structures, safe and economically viable. The safe and economic project of the structures is function of the imposed actions; in the case of silos it does not have a Brazilian norm that it prescribes on its projects and action, moreover, some divergences are observed between the foreign norms. This main work as objective the comparative analysis of the lapsings of the international norms: ENV (1995), the 3774 (1996), ACI 313 (1991), DIN 1055 (1987) and BMHB (1985), becoming an analysis statistics between them, being elaborated an electronic spread sheet of calculation of the pressures, being able itself to vary the properties, to facilitate to the analysis and the development of an theoretician-experimental study. It still has as purpose to present a theoretical study of the pressures in vertical silos, for this, a state of the art of the theories of pressures proposals for the most important researchers was developed and finally the modeling of a silo to be analyzed through Ansys® software. The comparative analysis statistics of the main foreign norms showed the existence of sufficiently significant differences between the gotten values, being that in the case of the horizontal pressures it has differences of up to 59% (between norm BMHB and DIN) and that in the average the lesser values are gotten in the British and the greaters in the German. It was still verified that the majority of the foreign norms adopts the theory of Janssen for the determination of the horizontal pressures. In relation to the vertical pressures, the difference between the norms arrived 400% almost (between norms ENV and), in average the lesser values is gotten in the European norm and the greaters in the Australian, were still observed that the model of Janssen, without no alteration are considered by norm ACI. E in the case of the pressures of attrition with the wall the lesser values are gotten in norm BMHB and the greaters in the DIN, having arrived themselves it 59% differences (between norm BMHB and DIN). In relation to the use of the Ansys® program an initial plan of modeling of a silo was sketched, observing itself that the program and the methodology are useful, being able itself to make a refinement, to compare the results and to vary the in agreement pressure the diverse existing norms, being able to be developed in a future work, becoming a comparative degree between practical theoretician and with silo use archetype and cells of pressure. / Na engenharia, procura-se sempre construir estruturas resistentes, seguras e economicamente viáveis. O projeto seguro e econômico das estruturas é função das ações impostas; no caso de silos, não há uma norma brasileira que prescreva sobre seus projetos e ações, além disso, algumas divergências são observadas entre as normas estrangeiras. Este trabalho tem como objetivo principal a análise comparativa das prescrições das normas internacionais: ENV (1995), AS 3774 (1996), ACI 313 (1991), DIN 1055 (1987) e BMHB (1985), fazendo-se uma análise estatística entre elas, sendo elaborada uma planilha eletrônica de cálculo das pressões, podendo-se variar as propriedades, facilitar a análise e o desenvolvimento de um estudo teórico-experimental. Tem ainda como finalidade apresentar um estudo teórico das pressões em silos verticais, para isso, um estado da arte das teorias de pressões propostas pelos mais importantes pesquisadores foi desenvolvido e por último a modelagem de um silo para ser analisado através do software Ansys®. A análise comparativa estatística das principais normas estrangeiras mostrou a existência de diferenças bastante significativas entre os valores obtidos, sendo que no caso das pressões horizontais há diferenças de até 59% (entre norma BMHB e DIN) e que na média os menores valores são obtidos na Britânica e os maiores na Alemã. Verificou-se ainda que a maioria das normas estrangeiras adota a teoria de Janssen para a determinação das pressões horizontais. Em relação às pressões verticais, a diferença entre as normas chegou a quase 400% (entre normas ENV e AS), em média os menores valores são obtidos na norma Européia e os maiores na Australiana, observou-se ainda que o modelo de Janssen, sem nenhuma alteração é proposto pela norma ACI. E no caso das pressões de atrito com a parede os menores valores são obtidos na norma BMHB e os maiores na DIN, chegando-se a diferenças de 59% (entre norma BMHB e DIN). Em relação ao uso do programa Ansys® esboçou-se um plano inicial de modelagem de um silo, observando-se que o programa e a metodologia são úteis, podendo-se fazer um refinamento, comparar os resultados e variar a pressão conforme as diversas normas existentes, podendo ser desenvolvido em um trabalho futuro, fazendo-se um comparativo entre teórico e prático com uso de silo protótipo e células de pressão.

<p>This dissertation deals with a comparison of social policy in South Korea and Taiwan. By tracing the historical origins of the modern social security institutions, as well as the historical process of modernization of medical care in Korea and Taiwan, this study can identify the extension of entitlement to health insurance as one of the most contentious social policy issues in the two countries. </p><p>Using a historical institutional approach, this study shows that, in both Korea and Taiwan, the direct presidential elections as well as the diffusion of international norms have been two important factors affecting the historical process of the extension of entitlement to health insurance. </p><p>The significance of the direct presidential election factor should be understood in the light of the distinctive political culture in Korea and Taiwan, where the political decision-making has been highly concentrated around the major political leaders and their personalities have assumed a prominent role in sociopolitical development. The significance of international norms should be understood with regard to the particular status of the two states, Korea and Taiwan. Both Korea and Taiwan belong to the states that have sought to build up their respective nations to be comparable to the industrially advanced countries in West during the post World War II era. In more recent years, this has been attempted through the development of social policy programs, even if many areas still need improvement.</p>

This dissertation deals with a comparison of social policy in South Korea and Taiwan. By tracing the historical origins of the modern social security institutions, as well as the historical process of modernization of medical care in Korea and Taiwan, this study can identify the extension of entitlement to health insurance as one of the most contentious social policy issues in the two countries. Using a historical institutional approach, this study shows that, in both Korea and Taiwan, the direct presidential elections as well as the diffusion of international norms have been two important factors affecting the historical process of the extension of entitlement to health insurance. The significance of the direct presidential election factor should be understood in the light of the distinctive political culture in Korea and Taiwan, where the political decision-making has been highly concentrated around the major political leaders and their personalities have assumed a prominent role in sociopolitical development. The significance of international norms should be understood with regard to the particular status of the two states, Korea and Taiwan. Both Korea and Taiwan belong to the states that have sought to build up their respective nations to be comparable to the industrially advanced countries in West during the post World War II era. In more recent years, this has been attempted through the development of social policy programs, even if many areas still need improvement.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

In recent years, the multilateral approach to the nuclear fuel cycle has been promoted as a potential mechanism for strengthening the nuclear non-proliferation regime. The multilateral approach has the potential to gain international favour over what has become traditional practice – the indigenous development and control of nuclear facilities. This thesis explores the way in which four states have responded to the revived attention on multilateral approaches to the nuclear fuel cycle, within the framework of the norm life cycle. The varying levels of support reflect broader international opinion on this issue, as many developing states remain concerned that they may be required to forgo not only the “inalienable right” to peaceful nuclear energy, but also the prospective economic and technological benefits of indigenous development in order to participate. However, as the risk of further proliferation and nuclear terrorism comes to the fore of international agendas, facilitating multilateral control of the most sensitive aspects of peaceful nuclear energy may be the key to strengthening the non-proliferation regime in the 21st century.

In 1998 the UN Guiding Principles on Internal Displacement were developed following years of crises faced by the millions of people experiencing forced displacement, especially those internally displaced. These Principles were widely considered to be precedent setting, both historically and normatively. However, the examination of the construction of the international norms that underpin the Principles indicates that there are important epistemological weaknesses in widely used constructivist frameworks that understand normative shifts in international relations. They are critiqued as being impedingly linear, temporally compressed and analytically obstructive in its agent-centric view of norm cascading. This research aims to address some of these gaps with an enhanced life-cycle model using cluster genealogies and the processes of replication and particularization. The reformulated framework is tested for robustness and feasibility using two preliminary cases – UNSC Resolution 1325 and the Chemical Weapons Convention. It is then used to conduct an in-depth original analysis of the development of the 1998 UN Guiding Principles. The findings in the case of the Guiding Principles show, for example, that though the acceptance of the IDP definition was a big leap, the replication and particularization of human rights limits the humanitarian scope of the Guiding Principles, and also brings into question existing humanitarian protection of IDPs under the Geneva Conventions. Meanwhile, rooting them in ‘sovereignty as responsibility’ has not shifted the community of states’ intersubjective take on sovereignty, but it has added to the existing normative tension – individual vs. state – that underpins the very understanding of sovereignty.