Made available in DSpace on 2014-06-12T23:14:59Z (GMT). No. of bitstreams: 2 arquivo470_1.pdf: 5783979 bytes, checksum: 7db9a06dbd17146574c8827c4db4251d (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2009 / Universidade Tiradentes / O presente trabalho analisa a relação entre os intelectuais e o Regime Militar no contexto do Festival de Arte de São Cristóvão (FASC), precisamente no que se refere à luta pela hegemonia entre o Estado e a esquerda revolucionária, tomando como parâmetro o processo de transição do modelo político autoritário para a abertura política, assim como da passagem do intelectual revolucionário para o intelectual profissional, ambos relacionados às novas exigências da modernidade. O caráter ambíguo presente nesta relação é reflexo do próprio processo de mudança que caracterizou o mundo capitalista, marcado pela consolidação da indústria cultural nos anos 70. Por um lado, a ambigüidade está circunscrita no incentivo do governo autoritário na cultura, particularmente através das diretrizes da Política Nacional de Cultura (PNC); e por outro, na atuação dos intelectuais esquerdistas, até então arredios ao regime, na ocupação de cargos públicos e na liderança de projetos do Estado, como aconteceu com o FASC. O discurso de ambas as partes está permeado pela contradição: homogeneidade e diversidade cultural, modernidade e tradição, preservação e racionalização dos bens culturais. Tudo isso, simboliza uma nova fase na política e na cultura, delineada por relações assimétricas de poder, mas também por momentos de negociação que intentam a luta pela hegemonia, resultado do processo de abertura política e de mercantilização da cultura. Nesse sentido, vale repensar o discurso contra-hegemônico e os seus possíveis desdobramentos

Submitted by Suethene Souza (suethene.souza@ufpe.br) on 2015-03-03T19:50:25Z No. of bitstreams: 2 DANILO MIKEL DINIZ CABRAL DE ARAUJO.pdf: 1208256 bytes, checksum: bfa10bfd6cada35d9b4c76d85224f7a7 (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) / Made available in DSpace on 2015-03-03T19:50:25Z (GMT). No. of bitstreams: 2 DANILO MIKEL DINIZ CABRAL DE ARAUJO.pdf: 1208256 bytes, checksum: bfa10bfd6cada35d9b4c76d85224f7a7 (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Previous issue date: 2012 / O objetivo deste estudo foi verificar o grau de aderência das Instituições Federais de Ensino (IFEs) do estado de Pernambuco ao Manual de Contabilidade da Secretaria do Tesouro Nacional. Trata-se de um estudo exploratório descritivo do tipo multicaso, com abordagem quantitativa e qualitativa. Foi desenvolvido com o universo que abrange as IFEs do estado de Pernambuco no período de janeiro a março de 2012. A coleta de dados foi realizada de forma presencial nos doze centros de ensino que compõem esse universo: Universidade Federal de Pernambuco (UFPE), Universidade Federal Rural de Pernambuco (UFRPE), Fundação Universidade Federal do Vale do São Francisco (UNIVASF) e o Instituto Federal de Educação, Ciência e Tecnologia de Pernambuco (IFPE) constituído por 9 centros de ensino. O processo de coleta de dados consistiu na aplicação de um questionário fechado e na realização de entrevista semi-estruturada com contadores representantes das instituições. A análise de dados constituiu-se na abordagem quantitativa e qualitativa. Para análise dos dados quantitativos foi realizada a estatística descritiva através do programa estatístico SPSS 13.0®, com apresentação dos resultados em quadros, gráficos e tabelas. Quanto à análise dos dados qualitativos, foi utilizado o método de análise de conteúdo. Conclui-se que houve pouco avanço na medida em que os ativos são valorados pelo valor original de entrada; as receitas e despesas são reconhecidas pelo enfoque orçamentário; e as provisões, na sua maioria, não são reconhecidas e estimadas.

Cette thèse étudie de nouvelles approches pour contrôler le coefficient de frottement dans les contacts en lubrification elastohydrodynamique (EHL) grâce à l'utilisation de surfaces texturées. Par l'expérimentation et la simulation numérique, les phénomènes gouvernants le frottement en EHL sont tout d'abord identifiés, puis l'effet de différentes surfaces texturées (cavités, rainures, ripples) sur le coefficient de frottement est mis en évidence. Les résultats indiquent que le coefficient de frottement peut être contrôlé par l'ajustement adéquat de la géométrie des textures. / This thesis focuses on finding new ways to control the friction coefficient in elastohydrodynamically lubricated (EHL) contacts through the use of surface textures. Experiments and numerical simulations are employed to first identify the governing phenomena responsible for friction in EHL and then to assess the effect of different surface textures (dimples, grooves and ripples) on the friction coefficient. The findings indicate that the coefficient can be controlled by carefully adjusting the texture geometry.

Diploma thesis analyzes the inflation targeting regime. The theoretical part describes the basic mechanism of the regime, which consists of setting the inflation targets and the exceptions when the inflation rate may deviate from the targeted zone. Further part describes production of conditional and unconditional forecasts and operational steering of central bank interest rates. In the theoretical part are also summarized the advantages and disadvantages of the regime. The empirical part of this thesis consists in application of the theoretical findings to the practical experiences of CNB. It describes the process of setting the inflation targets and forecasting procedure of CNB. Final part of the thesis summarizes the successes and failures of practical application of the regime in the Czech Republic.

Conceitos e técnicas são ensinados em ambientes educacionais e deveriam ser aprendidos; porém, os exames nacionais de larga escala têm mostrado resultados indesejados, evidenciando uma lacuna na aprendizagem dos nossos alunos. Segundo Sanchez (2013), nos cursos de graduação em Ciências Contábeis, os principais erros conceituais cometidos pelos estudantes são: uso equivocado dos conceitos de caixa e competência e erros matemáticos. A definição de erro conceitual é referida na literatura sobre misconceptions (Chi, 1992) em que existe uma apresentação padrão na forma em que o erro desponta e um relacionamento incompatível entre os conceitos novos, a serem aprendidos pelos alunos, e os conceitos prévios, já existentes. Os erros conceituais têm seis características: são robustos, consistentes, persistentes, homogêneos, recapitulados e sistemáticos. Por isso, são difíceis de serem corrigidos. Chi et al (1994) utilizam da teoria da estruturação do conhecimento, em que definem que os conceitos são classificados em categorias ao serem aprendidos. Porém, conceitos que são classificados erroneamente transformam-se em erros conceituais robustos: são difíceis de serem aprendidos, pela dificuldade em transpor o conceito para a categoria adequada. Com base na definição de misconception e da estruturação dos conceitos em categorias, buscou-se entender como os estudantes formam os erros conceituais e, com base nestes tipos de erro encontrados e nas seis características dos padrões de erros, coletamos evidências da formação e superação dos erros por parte dos alunos. Estas evidências nos auxiliaram na criação de uma estratégia de ensino, construída com base na estruturação do conhecimento e, que seja diferente da estratégia \"comum\" de aula de Contabilidade Introdutória, que é o primeiro contato dos estudantes da área de negócios com contabilidade, com intuito de responder a nossa questão de pesquisa: \"Qual o impacto (proporção e sentido) da adoção desta estratégia de ensino baseada em erros conceituais no aprendizado dos estudantes?\" O impacto da estratégia foi motivacional, pois fez os alunos refletirem sobre os erros conceituais, mas insuficiente para aumentar a proporção de acertos nas avaliações realizadas. / Concepts and techniques are taught in educational settings and should be learned; however, large-scale national exams have shown undesirable results, evidencing a learning gap in our students. According to Sanchez (2013), in the undergraduate courses in Accounting, the main misconception made by students are: misuse of concepts of cash and accrual and mathematical errors. The definition of misconception is referred to in the literature (Chi, 1992) in which there is a standard presentation in the form in which the error emerges and an incompatible relationship between the new concepts to be learned by the students and the prior knowledge already existing. Misconception have six characteristics: they are robust, consistent, persistent, homogeneous, recapitulated and systematic. Therefore, they are difficult to correct. Chi et al. (1994) use the theory of knowledge structuring, where they define that concepts are classified into categories when they are learned. However, concepts that are misclassified become robust conceptual errors: they are difficult to learn because of the difficulty in transposing the concept into the appropriate category. Based on the definition of misconception and the structuring of concepts into categories, we sought to understand how students form misconception and, based on these types of errors found and on the six characteristics, we collect evidence of the formation and overcoming of errors on the part of the students. These evidences helped us in creating a teaching strategy, based on the structuring of knowledge and that is different from the \"common\" strategy of First Accounting Class, which is the first contact of the students of the business area with accounting, with In order to answer our research question: \"What is the impact (proportion and signal) of adopting this teaching strategy based on conceptual errors in learning?\" The impact of the strategy was motivational, as it made the students reflect on the conceptual errors, but insufficient to increase the proportion of correctness in the realized evaluations.

The South African Reserve Bank (SARB) moved to an official inflation targeting regime in the February of 2000, with the sole aim of maintaining the CPIX inflation between a target-band of three to six percent. Against this backdrop, this thesis, over seven independent chapters with a common theme, evaluates the inflation targeting regime in terms of welfare cost estimates and mean and volatility of inflation in the post-targeting period. Chapters 2 and 3 use the partial equilibrium money demand approach based on cointegration and long-horizon estimation techniques, to derive the welfare cost estimates. Given the sensitivity of the results to the estimation techniques, chapter 4 carries out a robustness check for the two estimation methods based on data aggregation. The chapter 4 finds the long-horizon method to be more robust, and shows that the welfare cost estimate lies between 0.15 percent to 0.41 percent of GDP across the width of the target band. Realizing that partial equilibrium approaches are merely one-dimensional, in the sense that it fails to account for the fact that inflation, operating in conjunction with the tax system, has further distortionary effects, we re-evaluate the welfare costs in chapter 5 using a more general micro-level approach. The welfare cost estimates are found to increase by nearly one and half times when compared to the partial equilibrium approaches. This estimate increases by more than twice, when we adopt a dynamic general equilibrium endogenous growth model to calculate the welfare cost of inflation in chapter 6. In chapters 7 and 8 we carry out counterfactual experiments based on a model of dynamic time inconsistency and cosine-squared cepstrum. Specifically, we ask the question: If the mean and volatility of inflation would have been higher or lower had the SARB continued to pursue its pre-targeting monetary policy approach. We find the evidence that the mean and volatility in the post-targeting era is higher than it would have been had the SARB continued to stick to its pre-targeting monetary policy framework. Based on our results, we conclude that there can be large gains by considering a narrower (and possibly lower) target band. / Thesis (PhD)--University of Pretoria, 2010. / Economics / unrestricted

An Intermediary Holding Company (“IHC”) is a company that is interposed between an ultimate holding company and the operating subsidiaries of a group of companies. The IHC operates at an international level such that either its holding company or its subsidiaries or both are located in a country foreign to the IHC. Its main functions are to acquire, manage and dispose of the assets of the group of companies and to facilitate structural flexibility of a group of companies. Investors have tax and non-tax reasons for conducting business using an IHC, and, depending on the reasons, they determine the location of the IHC based on the characteristics of potential host countries. This thesis analyses the suitability of the South African corporate tax regime for the use of South African-resident Intermediary Holding Companies. The South African government has the objective of promoting South Africa as a gateway for investment in Africa and for this reason the present research is important. Such an objective could be adversely affected by a corporate tax regime that is not suitable for the operations of an IHC. Furthermore, the Katz Commission recommended in 1997 that South Africa should consider introducing a regime that is suitable for the location of holding companies. In discharging its functions the IHC attracts liability for corporate income tax, capital gains tax, controlled foreign company tax and dividends tax. It also exposes itself to anti-avoidance measures such as thin capitalisation and transfer pricing provisions. The existence of such taxes and anti-avoidance measures in the tax system of a country may deter investors from locating an IHC in such country. Exchange control regulations could also adversely affect the ability of the IHC to perform its functions effectively, as their purpose is to restrict the movement of capital out of the country. The South African legal system contains all these taxes and anti-avoidance measures as well as exchange control provisions. However, it also contains tax instruments that alleviate the tax burden on an investor using an IHC such as the participation exemption, advance tax rulings and a network of tax treaties. Against this background this thesis analyses the South African corporate tax system to determine whether it is suitable for locating an IHC. In the analysis, a comparative study is done of the tax systems of two of the most effective IHC host countries, namely the Netherlands and Mauritius. In addition, a brief discussion of the special features contained in the tax systems of Belgium, Ireland and the United Kingdom outlines why these jurisdictions are not necessarily successful in attracting IHCs. The thesis also discusses harmful tax practices and the attitude of the international community towards countries that engage in harmful tax competition in order to determine the limits to which a country should use the tax system to attract investment. Finally, the thesis makes recommendations as to what adjustments could be made in order to enhance the suitability of South Africa to host an IHC. The thesis recommends a special dispensation as regards corporate income tax and exchange control that would apply to wholly-owned South African companies that own foreign subsidiary shares and loans that consist of 80% of the gross asset total of these companies. / Thesis (LLD)--University of Pretoria, 2010. / Mercantile Law / unrestricted

The air-water flow reqime transitions in a horizontal pipe under the influence of a stronq electric field perpendicular to the interface are studied. The separated flow model to predict flow regime transitions has been developed. The present version of the model is a modification of Taitel and Dukler's separated flow model. This assumes that all flow reqimes are perturbations from stratified smooth flow. Expressions for the electrical force are derived and added to the conservation and constitutive equations to obtain new transition criteria. The theoretical results are compared with observations of air-water flow in a 1.27 cm. and 1.9 cm. internal diameter pipe. Good agreement was found when no electric field was applied, however, the experimentally observed effect of the electric field was not as pronounced as predicted by theory. Further experiments to refine the theoretical model are presented. / Thesis / Master of Engineering (ME)

This study aims to conduct a descriptive analysis of inflation targeting in Mongolia. In this context, I will assess whether the current inflation targeting practice of Mongolia is classified as a fully-fledged, eclectic, or inflation targeting lite regime. Then I will verify that Mongolia validates the prerequisites necessary for the implementation of fully fledged inflation targeting. Finally, I will proceed to a VAR model analysis aiming to describe the determinants of inflation. The results show that the inflation targeting practice of Mongolia falls in inflation targeting lite countries categorization and most of the prerequisites to adopt fully fledged inflation targeting have not been fulfilled. It would require significant improvement in the independence of the Bank of Mongolia’s operation and monetary policy decision making, modeling capabilities within the Bank of Mongolia, and financial stability. Finally, the VAR model results show a relationship among the variables, CPI, money supply, exchange rate, and GDP in Mongolia. The principal finding is that the money supply and exchange rate are more important in explaining variation in CPI than GDP in Mongolia.

Yes / In this video Nicholas A. Sims describes the way in which the BTWC treaty regimes has evolved since its entry into force in 1975.