Made available in DSpace on 2016-04-25T18:39:58Z (GMT). No. of bitstreams: 1 Ezio Vicario Junior.pdf: 948958 bytes, checksum: e9ac55507de2054715ad8e135c6917c2 (MD5) Previous issue date: 2013-12-16 / The main objective of this study is evaluate the differences between two methodologies used to calculate the cost of third part capital, especially after Brazilian Law 11.638/2007 and 11.941/2009 and guidelines issued by Accounting Pronouncements Committee that brought significant changes in the financial statements. The first calculation method uses the information available in the year's Balance Sheet and Income Statement and, the methodology, the data contained in the Financial Statements notes. The study scope selected 38 companies listed on the "Novo Mercado" of Bovespa's Corporate Governance, from 2008 to 2013, companies that use to provide to the market and stakeholders transparency, high quality information and the necessary level of disclosure required for a business decision. Considering this universe of 38 analyzed companies, it is possible to note that there are significant differences between the two methodologies, s howing conflict of information and, therefore do not meet the expectations of stakeholders. The analyze also showed that the data included in the Financial Statement Explanation also need a standardization, which would make the analysis and comparisons between companies easier / O principal objetivo deste estudo é avaliar as diferenças entre as duas metodologias de cálculo do custo de capital de terceiro, especialmente após a Lei n º 11.638/2007 e 11.941/2009 e orientações emitidas pelo Comitê de Pronunciamentos Contábeis, que trouxeram mudanças significativas nas demonstrações financeiras. A primeira forma de cálculo utiliza as informações disponibilizadas no Balanço Patrimonial e o Demonstrativo de Resultado do Exercício e a segunda forma, os dados contidos nas Notas Explicativas. Foram selecionadas as empresas inscritas no Novo Mercado de Governança Corporativa da Bovespa, no período de 2008 a 2013, por possuírem exigências de fornecerem ao mercado e as partes interessadas, transparência, qualidade na informação e o nível de disclosure necessários à tomada de decisão. Considerando o universo de 38 empresas analisadas, foi possível comprovar que existem diferenças significativas entre as duas formas de cálculo, evidenciando que essas informações conflitam em suas apresentações e, portanto, não atendem às expectativas dos Stakeholders. As análises demonstraram ainda que os dados das Notas Explicativas carecem de padronização em suas apresentações, o que facilitaria as análises e comparações entre as empresas

This thesis deals with thermal calculation of asynchronous motor. The theoretical part deals with principles of heat transfer, which are important for thermal calculation. Another theoretical part describes asynchronous motor analysis and its loss. In the practical part, these losses together with the electromagnetic circuit are calculated. Subsequently, two thermal networks are created to calculate the warming of individual machine parts. To ensure the correctness of the result, a bound model of partial calculations of the asynchronous machine is created. The next step is to compare the calculated electrical quantities and the calculated temperatures with respect to the measured values.

Logistics as a process of planning, realization and controlling of effective and powerful workflow and commodities warehousing, services and related information with the goal of costumers satisfaction, became highly important and inseparable part of every company. The essential part of the planning process is an analysis of the current company situation, which tries to find all the limiting factors, and which serves as a basis for the process of making a company more effective. This diploma thesis analyses the current state of the expedition division of the ModusLink Czech Republic s.r.o. company – it analyses all its working operations in detail and using chronometrical analysis method evaluates division‘s theoretical and feasible throughput capacity. The feasible throughput capacity is then confronted with division’s real throughput capacity achieved during the monitored months, and depending on the results of the comparison there are some conclusions and recommendations for future improvements mentioned.