Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-09-19T20:01:16Z No. of bitstreams: 2 DOUGLA_ BOD??_DO_NASCIMENTO.pdf: 3995834 bytes, checksum: 315dd4e835c8d114bcd4bbe83d0c4bf8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-09-19T20:01:16Z (GMT). No. of bitstreams: 2 DOUGLA_ BOD??_DO_NASCIMENTO.pdf: 3995834 bytes, checksum: 315dd4e835c8d114bcd4bbe83d0c4bf8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-08-26 / The market growth of the creative economy and the arising of the international accounting standards that comes to clarify the goal of the financial statements that is the disclose of a Company fair value to its stakeholders. The study???s goal is to verify if in the financial statements of a Company inside the creative economy reflects its fair value regarding the records of the intangibles and competitive advantages. The study was made thru the analysis of the financial statement and the financial reports from years 2013 and 2014. In order to reach the goal of the study we performed contents analysis add to documentation analysis, with what try seeking in the contents of the financial statements and financial reports evidences of intangible assets and competitive advantages that are not record in CIA Hering financial statement. Performing all analytical procedures in the report`s contents trying to identify eleven (11) elements listed and elaborated from an theoretical research that eight (8) regard intangible and three (3) regard competitive advantages. It was found that from the eleven elements we seek, only six was found in one of the reports analyzed, therefore, five elements wasn???t find in both reports. The data collected are analyzed and described over this study. / Com o crescimento do mercado da economia criativa e com o advindo das normas internacionais de contabilidade, que veio elucidar que a representa????o do valor justo da companhia ?? o objetivo das demonstra????es financeiras elaboradas aos stakeholders. O objetivo deste estudo ?? verificar se o n??vel de divulga????o dos ativos intang??veis e os diferenciais competitivos nas demonstra????es financeiras de uma empresa da economia criativa refletem o seu valor justo, realizando uma an??lise das Demonstra????es Financeiras e os Relat??rios da Administra????o dos anos de 2013 e 2014. Para atingir este objetivo proposto, realizou-se um estudo baseado na t??cnica de an??lise documental combinado com a an??lise de conte??do, com os quais buscou identificar, no conte??do das demonstra????es financeiras e dos relat??rios da administra????o, evid??ncias de ativos intang??veis e diferenciais competitivos que n??o est??o registrados nas demonstra????es financeiras da CIA Hering. Tendo realizado a an??lise do conte??do desses relat??rios e buscando identificar 11 elementos, listados e elaborados a partir do levantamento te??rico, sendo estes, 8 referentes ?? intang??veis e 3 referentes ?? diferenciais competitivos. Foi constatado que, desses 11 elementos buscados, somente 6 foram encontrados em um dos relat??rios analisados ou em ambos, sendo assim, 5 desses elementos n??o foram encontrados em nenhum destes relat??rios. Os dados coletados s??o analisados e descritos no desenvolvimento deste estudo.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-06-07T18:03:34Z No. of bitstreams: 2 HAMILTON CRUZ NEVES JUNIOR.pdf: 4080164 bytes, checksum: dcfca2a4598c2741282bf94fc30c3bde (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-06-07T18:03:34Z (GMT). No. of bitstreams: 2 HAMILTON CRUZ NEVES JUNIOR.pdf: 4080164 bytes, checksum: dcfca2a4598c2741282bf94fc30c3bde (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-07-27 / This research outlined a longitudinal view of Asset Backed Securities (in Brazilian version named FIDC) presenting evaluation events and problems that led to the early amortization and/or settlement by analyzing 44 ABS of a sample selected in the period between the years 2005 and 2014. It???s a descriptive and bibliographic research, with a qualitative approach and informative material content analysis related to such funds: regulations, prospectuses, rating reports and minutes of shareholders' meetings available on the websites of Brazilian Securities Commission (CVM) and Center for Custody and Financial Settlement of Securities (CETIP). The limitation of this research was that the document databases for the history of each existing fund with the CVM are not always complete. This study aimed to identify the main features of these ABS, the reasons that led to the evaluation events, and the presence of evidence to suggest "conflict of interest" from the perspective of agency theory in the management of these funds. On the one hand the results showed that many ABS who enjoyed high preliminary rating had operational problems that hampered receivables flows for these funds: only 20% of evaluated cases, ratings agencies could lower the ratings before evaluation events were announced . On the other hand, during biennium 2014/2015 CVM sought to improve legislation to prevent conflicts of interest among the participants of these operations, and to create mechanisms to ensure necessary information flows for credit rating agencies to carry out their monitoring work more effectively. / Essa disserta????o delineou um panorama longitudinal dos Fundos de Investimento em Direitos Credit??rios (FIDCs) que apresentaram eventos de avalia????o e problemas que levaram ?? amortiza????o e/ou liquida????o antecipada, analisando 44 FIDCs de uma amostra selecionada no per??odo que vai entre os anos de 2005 a 2014. Trata-se de uma pesquisa descritiva e bibliogr??fica, com abordagem qualitativa e an??lise de conte??do de material informativo referente a esses fundos: regulamentos, prospectos, relat??rios de rating e atas das assembleias de cotistas dispon??veis nas p??ginas da internet da Comiss??o de Valores Mobili??rios (CVM) e da Central de Cust??dia e Liquida????o Financeira de T??tulos (CETIP). A limita????o para a realiza????o desta pesquisa foi que os bancos de dados de documentos referentes ao hist??rico de cada fundo existente junto a CVM nem sempre s??o completos. Este trabalho objetivou identificar as principais caracter??sticas desses FIDCs, os motivos que levaram aos eventos de avalia????o e a presen??a de elementos que indiquem ???conflito de interesses??? sob a ??tica da Teoria da Ag??ncia na administra????o desses fundos. De um lado os resultados mostraram que diversos FIDCs que gozavam de elevado rating preliminar apresentaram problemas operacionais que prejudicaram o fluxo de receb??veis para esses fundos: somente em 20% dos casos avaliados, as ag??ncias puderam rebaixar os ratings antes que fossem acionados os eventos de avalia????o. Por outro lado, a CVM no bi??nio (2014/2015) procurou aprimorar a legisla????o para evitar conflitos de interesse entre os participantes dessas opera????es, bem como criar mecanismos que garantam o fluxo de informa????es necess??rias para que a ag??ncias de classifica????o de risco possam realizar seus trabalhos de monitoramento com mais efic??cia.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:06:18Z No. of bitstreams: 2 Fab??ola D???Agostini Peleias.pdf: 1095248 bytes, checksum: c2e855673f21c61c746dc10139ca07b2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-16T18:06:18Z (GMT). No. of bitstreams: 2 Fab??ola D???Agostini Peleias.pdf: 1095248 bytes, checksum: c2e855673f21c61c746dc10139ca07b2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-01-31 / The accounting professional who prepares financial statements, which must be clear and accurate, needs to consider the comprehension degree of the user of financial information. Therefore, they have to enhance the language quality necessary to prepare these statements. In this context, there has been an increase in readability studies and a need to increase the written language of financial information. The aim of this research was to verify the (un) favorable linguistic features in financial statements of companies listed in Brazilian capital market, in Brazilian Portuguese. In this regard, the Textual Linguistics was chosen as a basis theory, because it allows the study of grammatical, semantic and pragmatic features of the Language. Based on the proposed aim, a tool was designed ??? a checklist of (un) favorable linguistic features pointed in financial information literature. Two constructs were considered for this end: cohesion and coherence. The favorable linguistic features categorized in the tool are: pause, ellipsis, simple sentences, sentences up to two lines, connectors and substitution. And the unfavorable are: repetition of words, long sentences, complex sentences, lack of parallelism, lack of pause, confused text, words of more than three syllables and jargon. The financial statements of IBRX50 BOVESPA 2015 social year were researched, and, for each one, the Flesch test was applied. It was observed very little variability in Flesch results. Therefore, three companies with the highest Flesch results and three with the smallest were chosen and analyzed in Atlas TI Software, through the codes. For each code, a(n) (un) favorable feature was categorized and observed in the six selected financial statements. All (un) favorable features were detected in the financial statements, in higher or smaller quantity. However, when comparing these results with the Flesch ones, there was no relationship between them. It was expected that companies with higher Flesch for readability would present more favorable features, and companies with smaller Flesch, more unfavorable. Nonetheless, this was not found in the researched sample. In this sense, it could be said that the Flesch test alone is insufficient for Financial Statements readability. It is necessary to consider other qualitative features. / O profissional cont??bil que atua na prepara????o das demonstra????es financeiras, que devem ser claras, precisa considerar o grau de compreens??o do usu??rio que utiliza a informa????o cont??bil. Por isso, deve buscar melhorar a qualidade da linguagem que utiliza na prepara????o dessas demonstra????es. Nesse cen??rio, tem havido um aumento de estudos da readability e da necessidade de melhora na linguagem escrita das informa????es cont??beis. O objetivo deste trabalho foi verificar os mecanismos lingu??sticos (des)favor??veis nas demonstra????es financeiras de empresas listadas no mercado de capitais brasileiro, no idioma portugu??s brasileiro. Para isso, optou-se pela Lingu??stica Textual como teoria de base, pois ela permite estudar as caracter??sticas gramaticais, sem??nticas e pragm??ticas da l??ngua. Ao considerar o objetivo proposto, foi constru??do um instrumento, que ?? um checklist de mecanismos (des)favor??veis apontados na literatura para as demonstra????es financeiras. Para isso, dois constructos foram considerados: coes??o e coer??ncia. No instrumento, os mecanismos lingu??sticos favor??veis categorizados foram: pausa, elipse, estruturas simples, senten??as de at?? duas linhas, uso de conectores e a substitui????o. E os desfavor??veis foram: repeti????o de palavras, frases longas, estruturas complexas, quebra de paralelismo, falta de pausa, confus??o no texto, poliss??labas e jarg??o. Foram pesquisadas as demonstra????es financeiras do exerc??cio de 2015 das empresas do IBRX50 (BOVESPA) e para cada uma, foi aplicada a m??trica de Flesch. Observou-se pouca variabilidade na nota de Flesch nas empresas. Foram ent??o selecionadas tr??s com maior Flesch e tr??s com menor para an??lise no software Atlas TI, por meio dos c??digos. Para cada um, foi elencado um mecanismo (des)favor??vel. Esses mecanismos foram observados nas seis demonstra????es financeiras selecionadas. Todos os mecanismos favor??veis e desfavor??veis do instrumento foram observados nas demonstra????es financeiras, em maior ou menor grau. Contudo, ao comparar esses resultados com as notas de Flesch, n??o se verificou rela????o entre eles. Esperava-se que empresas com maior Flesch para readability apresentariam mais mecanismos favor??veis, e empresas com menor Flesch, mais desfavor??veis. Entretanto, isso n??o ocorreu na amostra pesquisada. Assim, entende-se que a m??trica de Flesch, sozinha, ?? insuficiente para a readability das Demonstra????es, sendo necess??rio observar outros atributos qualitativos.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-17T16:16:38Z No. of bitstreams: 2 Sidnei Gomes de Avelar.pdf: 503633 bytes, checksum: 795c78f00786fce33104d54a1120051d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-17T16:16:38Z (GMT). No. of bitstreams: 2 Sidnei Gomes de Avelar.pdf: 503633 bytes, checksum: 795c78f00786fce33104d54a1120051d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2007-10-23 / This research deals with the accounting of the Liability in concession contracts of highways in the State of Sao Paulo in according to national and international regulations. Its main objective is to check the perception of experts in the subject, under a vision of the power of both the grantor and concessionaires, regarding the subject and the repercussions of the monetary correction in highway concession contracts with payable liability. Methodologically, this research is divided in 3 steps. The first step consisted of an exploratory research through review of the existing literature, which was very poor in terms of specific accounting of the liability of highways in the State of Sao Paulo. The second step consisted of the search of various opinions on the issue, both the regulatory agencies and the concessionaires. The third step consisted of interviews with experts in the subject and the projection of the effects of monetary correction in the long term. The survey revealed the lack of national regulatory agencies??? definition on the accounting treatment of road concessions, the difficulties of applying international standards to concession contracts in Brazil because its specificity and the effect of the monetary correction applied to both forms of liability registration. / Esta pesquisa trata da contabiliza????o do ??nus Fixo nos contratos de concess??o de rodovias no Estado de S??o Paulo frente ?? regulamenta????o nacional e internacional. Tem como objetivo principal verificar a percep????o de especialistas da ??rea, tanto numa vis??o do poder concedente quanto das concession??rias, a respeito do tema e os reflexos da atualiza????o monet??ria em concess??o de rodovia com ??nus Fixo a pagar. Metodologicamente, esta disserta????o divide-se em 3 etapas. Na primeira, houve uma pesquisa explorat??ria por meio de revis??o da literatura existente, que se revelou bastante escassa no que tange ao aspecto da contabiliza????o espec??fica do ??nus Fixo das rodovias paulistas. Uma segunda etapa consistiu da busca dos diversos posicionamentos a respeito do tema, tanto dos ??rg??os reguladores como das concession??rias. A terceira etapa consistiu de entrevistas com especialistas da ??rea e proje????o dos efeitos da atualiza????o monet??ria no longo prazo. A pesquisa revelou a indefini????o dos ??rg??os reguladores nacionais sobre o tratamento cont??bil das concess??es rodovi??rias, as dificuldades de aplica????o das normas internacionais aos contratos de concess??o no Brasil dada sua especificidade e o efeito da atualiza????o monet??ria aplicada as duas formas de registro do ??nus Fixo.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-06-05T18:15:26Z No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-06-12T20:02:22Z (GMT) No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) / Made available in DSpace on 2017-06-12T20:02:22Z (GMT). No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) Previous issue date: 2017-03-10 / Os estudos sobre remunera??o de executivos t?m sido foco de bastante discuss?o no meio acad?mico e no mercado. Esta pesquisa busca analisar se a remunera??o dos executivos exerce influ?ncia na persist?ncia do desempenho das empresas listadas na BM&FBOVESPA. Para atingir este objetivo, foi utilizado um modelo econom?trico com as vari?veis ? lucro operacional, remunera??o fixa, b?nus, participa??o nos lucros, pagamento baseado em a??es, tamanho, alavancagem e grau de responsabilidade social, para uma amostra de cento e quatro empresas abertas, no per?odo de 2011 a 2015, cujas informa??es est?o dispon?veis na base de dados da Bloomberg. Utilizou-se, como ferramenta estat?stica, uma abordagem de painel din?mico por estima??o pelo M?todo dos Momentos Generalizados de Sistema (GMM-SYS), de Arellano e Bover (1995) e Blundell e Bond (1998). Os resultados mostram que apenas as empresas de controle governamental n?o apresentaram resultados persistentes. Quanto ? remunera??o, observou-se que a parcela fixa contribui para o aumento da persist?ncia no desempenho das companhias de controle institucional, familiar e difuso. Al?m disso, verificou-se, em todos os tipos de controle, a n?o signific?ncia do pagamento de b?nus, apesar de ter apresentado coeficientes relevantes. Por outro lado, a participa??o nos lucros apresentou uma rela??o positiva com o lucro operacional no ano anterior nas companhias de controle governamental. J? o pagamento baseado em a??es influencia na gera??o de lucros mais persistentes apenas quando o controle ? do tipo difuso, divergindo dos achados de Baber, Kang e Kumar (1998) e Ashley e Yang (2004), em que n?o foi observada signific?ncia de tal vari?vel. Constatou-se, ainda, que vari?veis como tamanho e alavancagem contribuem para elevar a persist?ncia dos lucros, enquanto a responsabilidade social contribui para a sua redu??o. / Studies on business executives? compensation have been the focus of much discussion in academia and in the market. This research seeks to analyze whether executive compensation influences the performance persistence of the companies listed on BM&FBOVESPA. To achieve this objective, an econometric model was used with the variables - operating profit, fixed compensation, bonus, profit sharing, share-based payment, size, leverage and social responsibility level - for a sample of one hundred and four open companies, in the period from 2011 to 2015, whose information are available in the Bloomberg database. As a statistical tool, a dynamic panel approach was used by Arellano and Bover (1995) and Blundell and Bond (1998) to estimate the system Generalized Moments of Time (GMM-SYS) method. The results show that only the governmental control companies did not present persistent results. Regarding the compensation, it was observed that the fixed compensation contributes to increase the performance persistence on institutional, family and diffuse controlled companies. In addition, it was found, in all types of control, the non-significance of the payment of bonuses, despite the relevant coefficients. On the other hand, profit sharing had a positive outcome with operating profit in the previous year in government-owned companies. The stock-based payment influences the generation profit in a more persistent way only when the control is diffuse, differing from the findings of Baber, Kang and Kumar (1998) and Ashley and Yang (2004), in which there was no significant variable change. It was also observed that variables such as size and leverage contributes to increase the persistence of profits, while social responsibility contributes to their reduction.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T14:43:30Z No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T13:59:34Z (GMT) No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) / Made available in DSpace on 2017-07-14T13:59:34Z (GMT). No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) Previous issue date: 2017-03-27 / As quest?es sociais e ambientais t?m impulsionado a sociedade moderna na busca por um novo modelo de gest?o no qual as empresas procurem definir estrat?gias que estejam alinhadas a aspectos de sustentabilidade empresarial que n?o sejam meramente financeiros. Associado a esta nova realidade, o Governo Federal editou em 2016 a Lei n? 13.303 que torna obrigat?ria a ado??o de pr?ticas de sustentabilidade empresarial e Responsabilidade Social Corporativa pelas empresas estatais brasileiras, situa??o que deve ser implantada pelos Portos P?blicos no Brasil. Face ao exposto, a presente pesquisa busca contribuir neste sentido, objetivando avaliar o desempenho empresarial das Companhias Docas brasileiras em rela??o aos aspectos que permeiam a sustentabilidade empresarial. Para tanto, foram selecionados indicadores de desempenho que permitem avaliar a performance das Companhias Docas brasileiras em rela??o a esses aspectos, que foram analisados atrav?s do m?todo multicrit?rio PROMETHEE II, aos quais foram atribu?dos pesos de import?ncia pelos gestores das Companhias investigadas, de forma a agregar menos subjetividade ? an?lise dos dados. Os resultados encontrados sugerem que empresas com melhores indicadores econ?mico-financeiros n?o necessariamente possuem os melhores ?ndices sociais e ambientais, o que permite inferir que, no geral, as companhias necessitam implantar um sistema de acompanhamento voltado para a gest?o da sustentabilidade alicer?ada na tr?ade ambiental, social e econ?mico-financeira. Os achados da pesquisam apontam, ainda, que a Companhia Docas do Par? possui a gest?o mais sustent?vel, apresentando boa coloca??o para as tr?s vertentes de sustentabilidade. Em seguida, tem-se a Companhia Docas do Cear?, que obteve um ?timo desempenho ambiental, ocupando a primeira posi??o para esse aspecto no per?odo analisado. Por outro lado, a Companhia Docas do Rio Grande do Norte ocupou a ?ltima posi??o no ranking final influenciada pelos fracos desempenhos nas gest?es social e econ?mico-financeira. / Social and environmental issues have driven modern society to seek a new management model in which companies look for strategies that join aspects related to Managerial Sustaintability. The Law 13303/16 makes practices of corporate sustainability and Corporate Social Responsibility mandatory by Brazilian state-owned companies, including Brazilian Public Ports. The present research aims to evaluate the business performance of Brazilian Docks Companies in relation to the aspects that permeate the area of business sustainability. We selected performance indicators that allow us to evaluate the performance of the Brazilian Docks Companies in relation to these aspects, to which weightings were assigned by the managers of the Companies investigated, in order to add less subjectivity in the data analysis. The results suggest that companies with better economic and financial indicators do not necessarily have the best social and environmental indexes, which makes it possible to infer that, in general, companies need to implement a monitoring system focused on sustainability management based on the environmental, social and financial triad. The findings also point out that Para Dock Company has the most sustainable management, presenting a good placement for the three sustainability strands. Next, we have Ceara Dock Company, which have obtained a good environmental performance, occupying the first position for this aspect in the analyzed period. On the other hand, Rio Grande do Norte Dock Company has occupied the last position in the final ranking influenced by the poor performance in social and financial management.

Submitted by Ricardo Cedraz Duque Moliterno (ricardo.moliterno@uefs.br) on 2018-02-01T22:24:19Z No. of bitstreams: 1 Disserta??o - Lory 22.05 NOVO (2).pdf: 9859593 bytes, checksum: 3d3161f2a0d5a78e1ed82c9d18b4dfb9 (MD5) / Made available in DSpace on 2018-02-01T22:24:19Z (GMT). No. of bitstreams: 1 Disserta??o - Lory 22.05 NOVO (2).pdf: 9859593 bytes, checksum: 3d3161f2a0d5a78e1ed82c9d18b4dfb9 (MD5) Previous issue date: 2017-02-15 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / This dissertation undertakes an analysis of variation in number agreement in the noun phrase in 91 personal letters, edited by Santiago (2012), written between 1906 and 2000 by semi-literate Bahian inlanders, defined as "unskilled" (MARQUILHAS, 2000). It is a very rare type of documentation, offering indications of the popular variant of Brazilian Portuguese (BP). The research takes as the theoretical scope the Historical Linguistics stricto senso, in the terms defined by Mattos and Silva (2008) and the Labovian Sociolinguistics (LABOV, 1972), for whom the change must be explained not only by internal arguments to the system, but also by the external. From the analysis of the data, the linguistic and social factors that most conditioned the variation were identified, from two perspectives: the syntagmatic and the atomistic. In addition, we verified if the linguistic behavior of the writers of the letters that integrate the corpus in question present similarities and/or divergences with the results of previous works about this subject in the popular BP, in oral and written corpus, and in the acquisition of agreement. The results showed that the strategies most used by unskilled scribes regarding to the realization of the plurality marks in the NP are close to both the popular BP variants and to the constructs found in acquisition studies. The linguistic study carried out here may contribute to the characterization of the spoken language in the semi-arid region of Bahia, collaborating in general for the study of popular Portuguese in Brazil and, more specifically, in the rural Portuguese of Bahia. / Esta disserta??o faz uma an?lise da varia??o da concord?ncia de n?mero no sintagma nominalem 91 cartas pessoais, editadas por Santiago (2012), escritas entre 1906 e 2000 por sertanejos baianossemialfabetizados, definidos como ?in?beis? (MARQUILHAS, 2000). Trata-se de um tipo de documenta??o bastante rara, oferecendo ind?cios da variante popular do portugu?s brasileiro (PB). A pesquisa toma como escopo te?rico a Lingu?stica Hist?rica stricto senso, nos termos definidos por Mattos e Silva (2008) e a Sociolingu?stica Laboviana (LABOV, 1972), para quem a mudan?a deve ser explicada n?o somente por argumentos internos ao sistema, mas tamb?m pelos externos. A partir da an?lise dos dados, foram identificados os fatores lingu?sticos e sociais que mais condicionam a sua varia??o, sob duas perspectivas: a sintagm?tica e a atom?stica. Al?m disso, verificamos se o comportamento lingu?stico dos redatores das cartas que comp?em o corpus em quest?o apresenta semelhan?as e/ou diverg?ncias com resultados de trabalhos antecedentes em torno dessa tem?tica no PB popular, em corpus oral e escrito, e na aquisi??o de concord?ncia. Os resultados demonstraram que as estrat?gias mais usadas pelos escreventes in?beis, no que diz respeito ? realiza??o das marcas de pluralidade no SN, est?o pr?ximas tanto ?s variantes populares do PB,como ?s constru??es encontradas em estudos sobre aquisi??o. O estudo lingu?stico aqui realizado poder? contribuir, portanto, para a caracteriza??o da l?ngua falada na regi?o semi?rida da Bahia, colaborando, de um modo geral, para o estudo do portugu?s popular do Brasil e, mais especificamente, do portugu?s rural baiano.

Made available in DSpace on 2015-12-03T18:35:13Z (GMT). No. of bitstreams: 1 Igor_Gabriel_Lima.pdf: 717019 bytes, checksum: 5662244b600e793af4d59d707996612b (MD5) Previous issue date: 2010-05-27 / The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them. This work has the aim of to study regulatory developments of Accounting on the world stage and, consequently, the reflections on disclosure of information's by Brazilian companies. Sought by a qualitative and quantitative study, exploratory and nature documentary, establish the link between the increase in the volume of disclosure in explanatory notes of Brazilian Companies for Air Transport and the compliance of such notes shown in relation to the Brazilian Accounting Legislation. Such compliance was gauged through an indicator, the model proposed by this study was called, Disclosure Compliance Index to the Pronouncements of the CPC (DCI), from the analysis of disclosures. Beyond disclosure compliance, the study found the increase in the level of disclosure by the companies studied in the period after the dissemination of Technical Pronouncements of CPC, proposing, for both a new indicator called Disclosure Evolution Level of Brazilian Companies for Air Transport (DELair). Data analysis and application of indicators proposed by the study gave the conclusion that the patent concern with increased disclosure ledger explanatory notes, since most Technical Pronouncements of CPC brings in its scope the ledger information request additional mandatory or voluntary. In a second time this study showed an increase in the disclosure level by companies' components of census, and finally found the Disclosure Compliance Index being 62,62% and 67,01% adherence to ledger mandatory disclosure by Technical Pronouncements of CPC to the companies TAM and GOL respectively. / A Contabilidade tem como uma de suas principais fun????es a comunica????o dos fatos ocorridos em determinado per??odo aos seus usu??rios. Para que essa fun????o seja realizada com ??xito, a Ci??ncia Cont??bil, constantemente, aprimora seus mecanismos documentais, padronizando relat??rios e adequando-se ??s realidades e necessidades dos usu??rios no que tange ?? mensura????o e divulga????o da informa????o relevante aos mesmos. O presente trabalho tem o intuito de estudar a evolu????o normativa da ci??ncia cont??bil no cen??rio mundial e, conseq??entemente, os reflexos na divulga????o de informa????es cont??beis pelas empresas brasileiras. Buscou-se, atrav??s de um estudo qualitativo e quantitativo, explorat??rio e de car??ter documental, apurar a liga????o entre o aumento do volume de evidencia????o em notas explicativas das empresas brasileiras de Transporte A??reo e a conformidade de tais notas evidenciadas em rela????o ?? Legisla????o Cont??bil Brasileira. Tal conformidade foi aferida atrav??s de um indicador, cujo modelo proposto por este estudo foi denominado, ??ndice de Conformidade de Evidencia????o (ICE), a partir do qual ?? feita a an??lise das evidencia????es cont??beis. Al??m da conformidade de evidencia????o o estudo verificou o aumento do volume de evidencia????o pelas empresas estudadas, no per??odo ap??s a divulga????o dos Pronunciamentos T??cnicos do CPC, propondo, para tanto, um novo indicador chamado de Evolu????o do N??vel de Evidencia????o das Empresas Brasileiras de Transporte A??reo (ENEva??reo). A an??lise dos dados e a aplica????o dos indicadores propostos pelo estudo proporcionaram a conclus??o de que ?? patente a preocupa????o com o aumento da evidencia????o cont??bil em notas explicativas, uma vez que a maioria dos Pronunciamentos T??cnicos do CPC traz em seu escopo a solicita????o de informa????es cont??beis adicionais obrigat??rias ou facultativas. Num segundo momento este estudo comprovou o aumento no n??vel de evidencia????o cont??bil pelas empresas componentes do censo, e, finalmente apurou o ??ndice de Conformidade de Evidencia????o, sendo 62,62% e 67,01% a ader??ncia ?? evidencia????o cont??bil obrigat??ria pelos Pronunciamentos T??cnicos do CPC das empresas TAM e GOL respectivamente.

Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Regis_Cesar_Cunha.pdf: 481756 bytes, checksum: 73c17b435048372f6cb838b14f4296e1 (MD5) Previous issue date: 2010-05-24 / This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we have used the studies of Verrecchia (2001), Dye (2001), Healy and Papely (2001), and Core (2001) to form the basis of the theoretical framework. Thus, we developed seven hypotheses related to the level of disclosure and business characteristics of such companies and four control variables, as follows: (i) hypotheses: profitability, debt, size, stock control, securities issued, size of the audit company and opportunity growth and (ii) control variables: the identity of the controlling shareholder, corporate governance, ADR, and shares on BOVESPA. This research can be classified as descriptive-explanatory, since it is a description of the evolution of the level of disclosure of companies and seeks to find explanations for the motives of these levels of disclosure. The sample used was 25 publicly traded companies in the electricity sector in the period from 2003 to 2007. Regression was used with panel data for the empirical test. The result was that level of disclosure of companies surveyed suffer little evolution over the years studied in connection with the reasons that explain the level of disclosure, only variables related to size and shares listed on BOVESPA proved positive relationship. / Este trabalho teve como objetivo avaliar os motivos que levam ?? divulga????o de informa????es pelas empresas de energia el??trica brasileiras. Para tal, utilizaram-se os estudos foram utilizados de Verrecchia (2001), Dye (2001), Healy e Papely (2001) e Core (2001) como base do referencial te??rico. Foram elaboradas sete hip??teses relacionadas ao n??vel de disclosure e ??s caracter??sticas das empresas em rela????o ??s seguintes vari??veis: rentabilidade, endividamento, tamanho, controle acion??rio, emiss??o de t??tulos, tamanho da empresa de auditoria e oportunidade de crescimento e mais quatro vari??veis de controle: identidade do acionista controlador, governan??a corporativa, ADR e a????es na BOVESPA. A classifica????o metodol??gica desta pesquisa enquadra-se como descritiva-explicativa, pois faz uma descri????o da evolu????o do n??vel de disclosure das empresas e procura encontrar explica????es para os motivos desses n??veis de divulga????o. A amostra utilizada contemplava 25 empresas de capital aberto do setor de energia el??trica no per??odo de 2003 a 2007. Utilizou-se regress??o com dados em painel para o teste emp??rico. Os resultados obtidos pela estat??stica descritiva demonstram que o ??ndice de disclosure m??dio das empresas pesquisadas se mativeram praticamente inalterados no per??odo desta pesquisa; outro fato foi que nenhuma empresa nos anos pesquisados divulgou informa????es sobre proje????es.Os resultados da an??lise em painel evidenciam que o n??vel de disclosure das empresas pesquisadas sofreu uma pequena evolu????o durante os anos pesquisados. Com refer??ncia aos motivos que explicam o n??vel de disclosure, encontrou-se rela????o positiva com as vari??veis tamanho e a????es listadas na BOVESPA.

Made available in DSpace on 2015-12-03T18:35:18Z (GMT). No. of bitstreams: 1 Marta_Aparecida_Martins_Queiroz.pdf: 1595743 bytes, checksum: c9d541845000560043aa888a4f5a31fc (MD5) Previous issue date: 2011-02-25 / The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who have been facing several difficulties during the analysis of these reports, due to the diversity of models and information submitted. This situation got worse because of the increase of importance the accounting information has taken nowadays, as it has became a key source for decision taking in regard to the economic performance of companies. In this context, it was introduced in Brazil the process of convergence to international standards of accounting which has helped to end the asymmetry of accounting information. With Brazil's adherence to the convergence to these standards, one of the procedures is the realization of the impairment test, by means of CPC-01, issued by the Accounting Pronouncements Committee and approved by the Securities Commission with Resolution No. 527, which deals with the loss of the recoverability of assets. This rule provides that when an asset or group of assets is recorded by a value greater than the benefits it can provide, it should be recognized a value of loss in the income, denominating assets impairment loss. In this context the aim of this research is to analyze the compliance of impairment required by the CPC-01 and the position of the independent auditors in their assessments, in the absence of all or part of these requirements regarding the disclosure of the impairment loss on assets. From this on we build up the methodological procedures. First, we defined what are the requirements of the rule, founded upon the theoretical constructs of the research. We adopted a qualitative research. On that basis, we analyzed a sample composed of fifty-five companies which were listed in the IBOVESPA index over in the first quarter of 2010. Of these twelve showed impairment and measured. The Data collection took place by means of obtaining the financial statements of the years 2008 and 2009 published on websites of CVM, BOVESPA and also sites of the twelve companies which made the disclosure. The results show that six companies failed to comply with the requirements of disclosure asked by the CPC-01. In the reports of the independent auditors there are not reservations about this, because the auditors only point a Financial Statement if the omission is relevant to these criteria and varies according to the volume of a company's operations, concluding that there is still asymmetry in the accounting information despite efforts to standardize accounting. The results indicate that the compliance with the requirements for disclosure for the impairment loss laid in the CPC-01 occurred in a partial way in the majority of the companies surveyed. / O atual cen??rio mundial cujas bases se assentam no processo de globaliza????o econ??mica, resultou na necessidade de que as empresas elaborem suas Demonstra????es Cont??beis com base em normas uniformes, de modo a permitir relat??rios cont??beis padronizados e com a necess??ria homogeneidade, suprindo de forma mais eficiente ??s necessidades dos usu??rios da informa????o cont??bil, os quais t??m enfrentado diversas dificuldades durante a an??lise dos referidos relat??rios, em virtude da diversidade de modelos e informa????es apresentadas pelos mesmos. Tal situa????o agravou-se diante da import??ncia que a informa????o cont??bil passou a ter na atualidade, quando se tornou uma fonte fundamental para a tomada das decis??es referentes ao desempenho econ??mico das empresas. Nesse contexto, foi introduzido no Brasil o processo de converg??ncia aos padr??es internacionais de contabilidade, que tem contribu??do para acabar com a assimetria da informa????o cont??bil. Com a ades??o do Brasil ao processo de converg??ncia a estas normas, um dos procedimentos demandados ?? a realiza????o do impairment test, por meio do pronunciamento t??cnico CPC-01, emitido pelo Comit?? de Pronunciamentos Cont??beis e aprovado pela Comiss??o de Valores Mobili??rios com a Delibera????o n?? 527, que trata da perda de recuperabilidade dos ativos. Esta norma determina que quando um ativo, ou grupo de ativos est?? registrado por um valor maior que os benef??cios que ele pode proporcionar, devem-se reconhecer um valor de perda no resultado do exerc??cio, denominado perda por recuperabilidade dos ativos. Nesse contexto, o objetivo dessa pesquisa ?? analisar o cumprimento das normas de impairment exigidas pelo CPC-01 e a posi????o dos auditores independentes em seus pareceres, diante da aus??ncia, parcial ou total, do cumprimento dessas exig??ncias referentes ?? divulga????o da perda por recuperabilidade dos ativos. A partir disso, constru??ram-se os procedimentos metodol??gicos. Primeiramente, definiram-se quais as exig??ncias da norma, alicer??adas nos constructos te??ricos da pesquisa. Adotou-se a pesquisa qualitativa. Com essa base, analisou-se a amostra composta por cinquenta e cinco empresas que estavam listadas no ??ndice IBOVESPA no primeiro quadrimestre de 2010. Dessas, doze evidenciaram e mensuraram impairment. A coleta dos dados deu-se por meio de obten????o das Demonstra????es Cont??beis dos anos de 2008 e 2009 publicadas em sites da CVM, BM&FBOVESPA e tamb??m sites das doze empresas que realizaram a evidencia????o. Os resultados apontam que seis empresas n??o cumpriram com os requisitos de evidencia????o solicitados pelo CPC-01. Nos relat??rios dos auditores independentes n??o se encontram ressalvas sobre este assunto, pois os auditores somente ressalvam uma Demonstra????o Financeira se a omiss??o for relevante e estes crit??rios de relev??ncia variam de acordo com o volume de opera????es de uma empresa, concluindo-se que ainda h?? assimetria da informa????o cont??bil apesar dos esfor??os de padroniza????o cont??bil. Os resultados apontam que o atendimento ??s exig??ncias de divulga????o da perda por impairment dispostas no CPC-01 ocorreu de forma parcial na maioria das empresas pesquisadas.