Les normes IFRS, de part leur affiliation directe au modèle comptable anglo-saxon, soulèvent la question de la pertinence de leur mise en application au sein de l’Europe Continentale.Cette recherche tente d’éclairer cette question, en présentant, à partir d’une étude de cas de l’activité de cotation crédit Banque de France (BdF), les incidences du passage aux IFRS sur leur méthodologie d’analyse financière et sur le diagnostic crédit des groupes français.Cette recherche fait état d’un effet favorable des normes IFRS sur le diagnostic du risque de crédit des groupes français.Cet effet favorable passe aussi bien par un gain informatif des normes IFRS que par l’adaptation sélective et prudentielle de la méthodologie d’analyse financière BdF aux conventions IFRS. / IFRS, by their direct affiliation to the Anglo-Saxon accounting model, raise the question of their relevance to the Continental Europe context.This study aims to shed light on this question by highlighting, from a practical case study of the French Central Bank credit rating system, the implications of IFRS adoption in France for the methodology of financial statement analysis and credit rating of French groups.Results show a positive effect of new standards regarding the credit risk of non financial groups. They point out also that this effect can be equally attributed to the gain of transparency occasioned by the IFRS but also to the selective and conservative approach of the French Central Bank Credit Methodology.

Detectores de falhas não confiáveis tradicionais são oráculos disponíveis localmente para processos deumsistema distribuído que fornecem uma lista de processos suspeitos de terem falhado. Este trabalho propõe um novo e flexível detector de falhas não confiável, chamado Impact FD, que fornece como saída um valor trust level que é o grau de confiança no sistema. Ao expressar a relevância de cada processo por um valor de fator de impacto, bem como por uma margem de falhas aceitáveis do sistema, o Impact FD permite ao usuário ajustar a configuração do detector de falhas de acordo com os requisitos da aplicação: em certos cenários, o defeito de umprocesso de baixo impacto ou redundante não compromete a confiança no sistema, enquanto o defeito de um processo de alto fator de impacto pode afetá-la seriamente. Assim, pode ser adotada uma estragégia de monitoramento com maior ou menor rigor. Em particular, definimos algumas propriedades de flexibilidade que caracterizam a capacidade do Impact FD para tolerar uma certa margem de falhas ou falsas suspeitas, ou seja, a sua capacidade de fornecer diferentes conjuntos de respostas que levam o sistema a estados confiáveis. O Impact FD é adequado para sistemas que apresentam redundância de nodos, heterogeneidade de nodos, recurso de agrupamento e permite uma margem de falhas que não degrada a confiança no sistema. Nós também mostramos que algumas classes do Impact FD são equivalentes a § e ­, que são detectores de falhas fundamentais para contornar a impossibilidade de resolver o problema do consenso em sistemas de transmissão de mensagens assíncronas na presença de falhas. Adicionalmente, com base em pressupostos de sincronia e nas abordagens baseada em tempo e padrão de mensagem, apresentamos três algoritmos que implementam o Impact FD. Os resultados da avaliação de desempenho usando traces reais do PlanetLab confirmam o grau de aplicabilidade flexível do nosso detector de falhas e, devido à margem aceitável de falhas, o número de falsas respostas ou suspeitas pode ser tolerado quando comparado a tradicionais detectores de falhas não confiáveis. / Traditional unreliable failure detectors are per process oracles that provide a list of processes suspected of having failed. This work proposes a new and flexible unreliable failure detector (FD), denoted the Impact FD, that outputs a trust level value which is the degree of confidence in the system. By expressing the relevance of each process by an impact factor value as well as a margin of acceptable failures of the system, the Impact FD enables the user to tune the failure detection configuration in accordance with the requirements of the application: in some scenarios, the failure of low impact or redundant processes does not jeopardize the confidence in the system, while the crash of a high impact process may seriously affect it. Either a softer or stricter monitoring strategy can be adopted. In particular, we define some flexibility properties that characterize the capacity of the Impact FD to tolerate a certain margin of failures or false suspicions, i.e., its capacity of providing different sets of responses that lead the system to trusted states. The Impact FD is suitable for systems that present node redundancy, heterogeneity of nodes, clustering feature, and allow a margin of failures which does not degrade the confidence in the system. We also show that some classes of the Impact FD are equivalent to ­ and § which are fundamental FDs to circumvent the impossibility of solving the consensus problem in asynchronous message-passing systems in presence of failures. Additionally, based on different synchrony assumptions and message-pattern or timer-based approaches, we present three algorithms which implement the Impact FD. Performance evaluation results using real PlanetLab traces confirmthe degree of flexible applicability of our failure detector and, due to the accepted margin of failures, that false responses or suspicions may be tolerated when compared to traditional unreliable failure detectors.

Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / O presente estudo analisou a relevância (value relevance) do valor justo dos ativos biológicos, propriedades para investimento e instrumento financeiros apurado pelas empresas brasileiras não financeiras de capital aberto nos anos de 2010 e 2011 (após implementação das normas internacionais de contabilidade) na formação do preço de suas ações. Foram selecionadas para o estudo empresas não financeiras de capital aberto que foram impactadas pelo CPC 28 Propriedades para Investimento e pelo CPC 29 Ativos Biológicos, sendo identificadas 70 empresas no ano de 2010 e 76 no ano de 2011. Foi utilizada como procedimento metodológico análise quantitativa, realizada através de estatística univariada (teste de diferença de média) e estatística multivariada (utilizando-se o modelo de Ohlson (1995)). O estudo constatou que: (a) 8% das empresas brasileiras não financeiras de capital aberto foram impactadas pelo CPC 29, enquanto que 16% foram impactadas pelo CPC 28; (b) na média, o efeito do valor justo dos ativos biológicos e propriedades para investimento reconhecido no resultado contribuiu para o aumento dessa variável contábil das empresas analisadas, enquanto que o efeito do valor justo proveniente dos instrumentos financeiros contribuiu, na média, para diminuir o resultado das empresas analisadas; (c) o teste de diferença de média (Wilcoxon) apontou que as alterações do valor justo foram responsáveis por diferenças estatisticamente significativas entre as variáveis contábeis (patrimônio líquido e resultado) com o efeito do valor justo e sem o efeito do valor justo em todos os anos e casos analisados; e (d) os resultados do modelo de Ohlson indicam que efeito do total do valor justo reconhecido no resultado foi detectado como relevante em 2010, assim como o valor justo das propriedades para investimento, e instrumentos financeiros. No pooled, foram encontradas evidências da relevância do efeito do valor justo provenientes do CPC 28, CPC 29 e CPC38. Não foram encontradas evidências da relevância do valor justo no ano de 2011. / This study examined the relevance (value relevance) of fair value of biological assets, investment properties and financial instruments established by Brazilian companies not traded in financial years 2010 and 2011 (after implementation of international accounting standards) in the formation of its share price. Were selected for the study of non-financial companies traded that were impacted by CPC 28 - Investment Property and CPC 29 - Biological Assets, identified 70 companies in 2010 and 76 in 2011. It was used as a methodological procedure quantitative analysis performed using univariate statistical test (mean difference) and multivariate statistics (using the Ohlson (1995)). The study found that: (a) 8% of non-financial Brazilian companies traded were impacted by CPC 29, while 16% were impacted by CPC 28 (b) on average, the effect of fair value of biological assets and properties investment recognized in earnings contributed to the increase in this variable accounting of the companies analyzed, while the effect of fair value from financial instruments contributed, on average, to decrease the income of the companies analyzed, (c) test the mean difference ( Wilcoxon) pointed out that the changes in fair value accounted for statistically significant differences between the accounting variables (income and equity) with the effect of fair value and without the effect of fair value for all years and cases analyzed, and (d) the results of Ohlson model indicate that the total effect of the fair value recognized in earnings was detected as relevant in 2010 as well as the fair value of investment properties and financial instruments. In pooled, we found evidence of the relevance of the effect of fair value from the CPC 28, CPC 29 and CPC38. There was no evidence of the relevance of fair value in the year 2011.

Idag är sociala medier en stor del i dagens samhälle och det kan ses mer eller mindre som en självklarhet är ständigt vara uppkopplad. Dessa sociala plattformar har öppnat upp för en ny typ av marknadsföring, nämligen Influencer Marketing. Genom denna form av marknadskommunikation ger influencers företagen en möjlighet att genom deras kanaler nå en ny målgrupp. Då vi har studerat tidigare forskning inom ämnet har vi identifierat ett forskningsglapp när det kommer till hur arbetsrelationen, i influencer marketing-samarbeten, ser ut mellan företag och influencers. Denna studie syftar därför till att studera just denna relation utifrån ett marknadsföringsperspektiv för att se till hur dessa två parter tillsammans arbetar för att upprätthålla deras egna och varandras image. För att få ett djup i vår studie samt för att förstå både företagets och influencerns sida har vårt empiriska material samlats in genom kvalitativa semistrukturerade intervjuer. Dessa intervjuer har analyserats tillsammans med tidigare forskning utifrån ett kvalitativt förhållningssätt. / Social media is a big part of today’s society and it may seem as a certainty to constantly be available and online. These social platforms have opened the door for a new kind of marketing strategy, the Influencer Marketing. Through this new marketing communication companies are given the possibility to target a new group of customers through the social media channels of the influencer. By studying previous research of the topic we have identified a gap in the research regarding how the business relationship, within Influencer Marketing, between the involved company and influencer work. This paper’s purpose is therefore to study said relationship from the perspectives of marketing to acknowledge how the two parties work together to maintain and uphold the own and each others image. To gain a depth in our paper and to understand the company’s as well as the influencer’s perspective the empirical material has been gathered through several qualitative semistructured interviews. These interviews have been analysed alongside previous research through a qualitative approach.

This thesis investigates the design of sociable technologies and is divided into three main parts described below. In the first part, we introduce sociable technologies. We review our the definition of technology and propose categories of technologies according to the motivation underlying their design: improvement of control, improvement of communication or improvement of cooperation. Sociable technologies are then presented as an extension of techniques to improve cooperation. The design of sociable technologies are then discussed leading to the observation that acquisition of social common sense is a key challenge for designing sociable technologies. Finally, polite technologies are presented as an approach for acquiring social common sense. In the second part, we focus on the premises for the design of sociable technologies. A key aspect of social common sense is the ability to act appropriately in social situations. Associating appropriate behaviour with social situations is presented as a key method for implementing polite technologies. Reinforcement learning is proposed as a method for learning such associations and variation of this algorithm are experimentally evaluated. Learning the association between situation and behaviour relies on the strong assumption that mutual understanding of social situations can be achieved between technologies and people during interaction. We argue that in order to design sociable technologies, we must change the model of communication used by our technologies. We propose to replace the well-known code model of communication, with the ostensive-inferential model proposed by Sperber and Wilson. Hypotheses raised by this approach are evaluated in an experiment conducted in a smart environment, where, subjects by group of two or three are asked to collaborate with a smart environment in order to teach it how to behave in an automated meeting. A novel experimental methodology is presented: The Sorceress of Oz. The results collected from this experiment validate our hypothesis and provide insightful information for the design. We conclude by presenting, what we believe are, the premises for the design of sociable technologies. The final part of the thesis concerns an infrastructure for the design of sociable technologies. This infrastructure provides the support for three fundamental components. First, it provides the support for an inferential model of context. This inferential model of context is presented; a software architecture is proposed and evaluated in an experiment conducted in a smart-environment. Second, it provides the support for reasoning by analogy and introduces the concept of eigensituations. The advantage of this representation are discussed and evaluated in an experiment. Finally, it provides the support for ostensive-inferential communication and introduces the concept of ostensive interface. / This thesis investigates the design of sociable technologies and is divided into three main parts described below. In the first part, we introduce sociable technologies. We review our the definition of technology and propose categories of technologies according to the motivation underlying their design: improvement of control, improvement of communication or improvement of cooperation. Sociable technologies are then presented as an extension of techniques to improve cooperation. The design of sociable technologies are then discussed leading to the observation that acquisition of social common sense is a key challenge for designing sociable technologies. Finally, polite technologies are presented as an approach for acquiring social common sense. In the second part, we focus on the premises for the design of sociable technologies. A key aspect of social common sense is the ability to act appropriately in social situations. Associating appropriate behaviour with social situations is presented as a key method for implementing polite technologies. Reinforcement learning is proposed as a method for learning such associations and variation of this algorithm are experimentally evaluated. Learning the association between situation and behaviour relies on the strong assumption that mutual understanding of social situations can be achieved between technologies and people during interaction. We argue that in order to design sociable technologies, we must change the model of communication used by our technologies. We propose to replace the well-known code model of communication, with the ostensive-inferential model proposed by Sperber and Wilson. Hypotheses raised by this approach are evaluated in an experiment conducted in a smart environment, where, subjects by group of two or three are asked to collaborate with a smart environment in order to teach it how to behave in an automated meeting. A novel experimental methodology is presented: The Sorceress of Oz. The results collected from this experiment validate our hypothesis and provide insightful information for the design. We conclude by presenting, what we believe are, the premises for the design of sociable technologies. The final part of the thesis concerns an infrastructure for the design of sociable technologies. This infrastructure provides the support for three fundamental components. First, it provides the support for an inferential model of context. This inferential model of context is presented; a software architecture is proposed and evaluated in an experiment conducted in a smart-environment. Second, it provides the support for reasoning by analogy and introduces the concept of eigensituations. The advantage of this representation are discussed and evaluated in an experiment. Finally, it provides the support for ostensive-inferential communication and introduces the concept of ostensive interface.

Made available in DSpace on 2016-12-23T13:42:09Z (GMT). No. of bitstreams: 1 Luciana Holtz.pdf: 1142936 bytes, checksum: c0f2f879f2b716a20dc4c846a29d6491 (MD5) Previous issue date: 2013-05-22 / This research was developed with the objective of investigating the effects of the characteristics of structure and composition of the board of directors on the quality of accounting information of the companies listed on the BM&FBovespa. Specifically, the characteristics of the board studied were the size and the independence of the board, and the separation of the roles of the president of the board and the chief executive of the business. The proxies for quality of accounting information were the value relevance of the accounting information and the informativeness of earnings. The sample includes non-financial firms listed on the BM&FBovespa with an annual liquidity higher than 0,001, during the period of 2008 to 2011. The data was collected from the Economática® data base and directly from annual reports and reference forms of firms available on the CVM or BM&FBovespa site. To reach the proposed objective the methodology of research consists in a quantitative approach based on Vafeas (2000), Firth, Fung and Rui (2006) and Habib and Azim (2008). The analysis of the data was based on the technique of multiple regression for the estimation of models of value relevance of accounting information and informativeness of earnings. The results indicate that in the Brazilian market, for firms that negotiate stock on the BM&FBovespa, the characteristics of independence of the board of directors and separation of the roles of president of the board of directors and of chief executive have a positive influence on the quality of the accounting information being reported, specifically on the relevance of the net equity. The informativeness of earnings is positively affected by the independence of the board of directors and negatively by the bigger boards (above nine members). The results in general corroborate with international studies such as Vafeas (2000), Firth, Fung and Rui (2006), Ahmed, Hossain and Adams (2006) and Dimitropoulos and Asteriou (2010), specially relating to the independence of the board of directors. Is possible to check that stronger governance structures exercise effects that improve the quality of accounting information reported / Esta pesquisa foi desenvolvida com o objetivo de investigar os efeitos das características da estrutura e composição do conselho de administração sobre a qualidade das informações contábeis das empresas listadas na BM&FBovespa. Especificamente as características do conselho estudadas foram o tamanho e a independência do conselho de administração e a separação dos cargos de presidente do conselho e diretor executivo da empresa. As proxies para qualidade da informação contábil foram a relevância da informação contábil e informatividade dos lucros. A amostra abrange empresas não financeiras listadas na BM&FBovespa com liquidez anual superior a 0,001, compreendendo o período de 2008 a 2011. Os dados foram coletados com base no banco de dados Economática® e diretamente nos informes anuais e formulários de referência das empresas disponíveis no sítio da CVM ou BM&Fbovespa. Para atingir o objetivo proposto, a metologia da pesquisa consiste em uma abordagem quantitativa com base em Vafeas (2000), Firth, Fung e Rui (2006) e Habib e Azim (2008). A análise dos dados foi por meio do uso da técnica de regressão múltipla para a estimação dos modelos de relevância da informação contábil e informatividade dos lucros. Os resultados revelam que, no mercado brasileiro, para as empresas que negociam ações na BM&FBovespa, as características de independência do conselho de administração e separação dos cargos de presidente do conselho de administração e diretor executivo influenciam positivamente a qualidade da informação contábil reportada, especificamente a respeito da relevância do patrimônio líquido. Já a informatividade dos lucros é afetada positivamente pela independência do conselho de administração e negativamente pelos conselhos com tamanhos maiores (acima de nove membros). Os resultados em geral corroboram estudos internacionais, tais como Vafeas (2000), Firth, Fung e Rui (2006), Ahmed, Hossain e Adams (2006) e Dimitropoulos e Asteriou (2010), especialmente em relação à independência do conselho de administração. É possível verificar que estruturas de governança mais fortes exercem efeitos que melhoram a qualidade das informações contábeis reportadas

The principal objective of an image retrieval system is to obtain images which are as similar as possible to the user´s requirements, from all the images in the reference collection. Such an objective is difficult to reach due principally to the subjectivity of the image similarities. This is due to the fact the images can be interpreted in different ways by different people. With the aim of resolving this problem the content-based image retrieval systems explore the features of color, shape and texture. These are nearly always associated to the regions and use relevance feedback mechanisms to adjust a search to the user s criterions. Various approaches have been used in relevance feedback from those genetic algorithms have become quite popular due to their adaptive abilities. In this work we presented an image retrieval system based on the similarity of local patterns, working with the features of color, shape and texture as well as relevance feedback via a genetic algorithm. The task of this algorithm is infer weights to the features of color, shape, texture and regions which better adjust to the similarity found between images through the user s search criterions, thus producing a final ranking which is in accordance with the criterions expressed in the relevance feedback. The genetic algorithms theory states that the fitness measure applies an essential role upon the performance of these algorithms, once the fitness measure directs the search path for the evaluation of each individuals aptitude. Due to the lack of consensus about the best fitness measure in the ranking evaluation problem we present a performance analysis of ten fitness functions. The fitness functions are classified in two groups: order-based and non-order based. Some of these functions are adapted from textbased information retrieval systems and others are proposed in this work. The experimental results show that the order based fitness functions are more compatible to the user s interests, once they present superior rankings in terms of precision for low recall rates and conduct the quickest genetic algorithm in the search for an optimal heuristic solution. The results obtained are superior to those of the works of Stejic et al., which served as our inspiration. / O principal objetivo de um sistema de recuperação de imagens é obter imagens que são o mais similar possível à requisição do usuário, de todas as imagens de uma coleção de referência. Tal objetivo é difícil de ser alcançado devido principalmente à subjetividade do conceito de similaridade entre imagens, visto que uma mesma imagem poder ser interpretada de diferentes maneiras por diferentes pessoas. Na tentativa de resolver este problema os sistemas de recuperação de imagens por conteúdo exploram as características de cor, forma e textura, quase sempre associadas à regiões e usam de mecanismos de realimentação de relevantes para ajustar uma busca aos critérios do usuário. Várias abordagens têm sido usadas em realimentação de relevância entre as quais os algoritmos genéticos têm se tornado bastante populares devido às suas habilidades adaptativas. Neste trabalho apresentamos um sistema de recuperação de imagens com base na similaridade de padrões locais, empregando as características de cor, forma e textura e com realimentação de relevância via algoritmo genético. A tarefa do algoritmo genético é inferir pesos para as características de cor, forma, textura e regiões que melhor ajustam a medida de similaridade entre imagens aos critérios de busca do usuário, fazendo com que o ranking final esteja de acordo com os critérios expressos na realimentação. Da teoria dos algoritmos genéticos é conhecido que a medida de aptidão exerce um papel essencial na performance destes algoritmos, uma vez que ela direciona o caminho da busca, por avaliar a aptidão dos indivíduos. Devido à falta de consenso acerca da medida de aptidão ideal na avaliação de rankings apresentamos uma análise de performance de dez medidas de aptidão. As funções de aptidão são classificadas em dois grupos: baseadas em ordem e não baseadas em ordem. Algumas destas funções são adaptadas do contexto de sistemas de recuperação de informação e outras são propostas neste trabalho. Os resultados experimentais mostram que as funções de aptidão baseadas em ordem são mais compatíveis aos interesses dos usuários uma vez que elas apresentam rankings superiores em precisão para baixos níveis de revocação e, conduzem mais rapidamente o AG na busca por uma solução heurísticamente ótima. Os resultados obtidos são superiores aos dos trabalhos de Stejic et al. que nos serviram de inspiração. / Mestre em Ciência da Computação

Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / O presente estudo analisou a relevância (value relevance) do valor justo dos ativos biológicos, propriedades para investimento e instrumento financeiros apurado pelas empresas brasileiras não financeiras de capital aberto nos anos de 2010 e 2011 (após implementação das normas internacionais de contabilidade) na formação do preço de suas ações. Foram selecionadas para o estudo empresas não financeiras de capital aberto que foram impactadas pelo CPC 28 Propriedades para Investimento e pelo CPC 29 Ativos Biológicos, sendo identificadas 70 empresas no ano de 2010 e 76 no ano de 2011. Foi utilizada como procedimento metodológico análise quantitativa, realizada através de estatística univariada (teste de diferença de média) e estatística multivariada (utilizando-se o modelo de Ohlson (1995)). O estudo constatou que: (a) 8% das empresas brasileiras não financeiras de capital aberto foram impactadas pelo CPC 29, enquanto que 16% foram impactadas pelo CPC 28; (b) na média, o efeito do valor justo dos ativos biológicos e propriedades para investimento reconhecido no resultado contribuiu para o aumento dessa variável contábil das empresas analisadas, enquanto que o efeito do valor justo proveniente dos instrumentos financeiros contribuiu, na média, para diminuir o resultado das empresas analisadas; (c) o teste de diferença de média (Wilcoxon) apontou que as alterações do valor justo foram responsáveis por diferenças estatisticamente significativas entre as variáveis contábeis (patrimônio líquido e resultado) com o efeito do valor justo e sem o efeito do valor justo em todos os anos e casos analisados; e (d) os resultados do modelo de Ohlson indicam que efeito do total do valor justo reconhecido no resultado foi detectado como relevante em 2010, assim como o valor justo das propriedades para investimento, e instrumentos financeiros. No pooled, foram encontradas evidências da relevância do efeito do valor justo provenientes do CPC 28, CPC 29 e CPC38. Não foram encontradas evidências da relevância do valor justo no ano de 2011. / This study examined the relevance (value relevance) of fair value of biological assets, investment properties and financial instruments established by Brazilian companies not traded in financial years 2010 and 2011 (after implementation of international accounting standards) in the formation of its share price. Were selected for the study of non-financial companies traded that were impacted by CPC 28 - Investment Property and CPC 29 - Biological Assets, identified 70 companies in 2010 and 76 in 2011. It was used as a methodological procedure quantitative analysis performed using univariate statistical test (mean difference) and multivariate statistics (using the Ohlson (1995)). The study found that: (a) 8% of non-financial Brazilian companies traded were impacted by CPC 29, while 16% were impacted by CPC 28 (b) on average, the effect of fair value of biological assets and properties investment recognized in earnings contributed to the increase in this variable accounting of the companies analyzed, while the effect of fair value from financial instruments contributed, on average, to decrease the income of the companies analyzed, (c) test the mean difference ( Wilcoxon) pointed out that the changes in fair value accounted for statistically significant differences between the accounting variables (income and equity) with the effect of fair value and without the effect of fair value for all years and cases analyzed, and (d) the results of Ohlson model indicate that the total effect of the fair value recognized in earnings was detected as relevant in 2010 as well as the fair value of investment properties and financial instruments. In pooled, we found evidence of the relevance of the effect of fair value from the CPC 28, CPC 29 and CPC38. There was no evidence of the relevance of fair value in the year 2011.

O presente estudo objetiva analisar o impacto da adoção da norma internacional de contabilidade (IFRS) no Brasil na comparabilidade entre as normas contábeis (IFRS International Financial Reporting Standards e BRGAAP Brazilian Generally Accepted Accounting Principles) e a relevância das informações geradas pela contabilidade na tomada de decisões pelos investidores. Como um objetivo secundário, busca identificar quais mudanças (CPCs Comitê de Pronunciamentos Contábeis) foram mais significativas (e frequentes) para as contas contábeis e os indicadores financeiros com o propósito de avaliar os efeitos na comparabilidade das demonstrações financeiras das companhias brasileiras listadas na Bolsa de Valores de São Paulo (IBOVESPA). Utilizou-se a ferramenta estatística de teste de médias, onde as hipóteses formuladas a serem testadas foram elaboradas a partir do levantamento do referencial teórico. A pesquisa constatou que os números contábeis das empresas listadas no IBOVESPA diferem significativamente e de forma positiva, quando aplicadas as normas internacionais de contabilidade em vez de aplicar a norma contábil brasileira (BRGAAP), assim como verificado em outros países. Também foi constatado que o padrão de contabilidade IFRS apresenta maior relevância contábil que a norma brasileira, uma vez que os dados contábeis se mostraram mais próximos aos valores de mercado. A pesquisa verificou nos relatórios contábeis das empresas inconsistências quanto à adoção das novas normas e, também, consideráveis variações nas formas de divulgação das informações. Além de ter identificado as normas (CPC 13, CPC 15 e CPC 27) que provocaram efeitos mais significativos em termos de valores e de frequência. Conclui-se com este estudo que as demonstrações financeiras sofrem impactos significativos ao se analisar os dois padrões contábeis em tela e que as demonstrações financeiras sob o padrão internacional apresentam maior relevância contábil que a norma de contabilidade brasileira. Ao fim do estudo, sugere-se que sejam aplicados outros testes estatísticos de análise multivariada dos dados financeiros com o intuito de se analisar simultaneamente o impacto de outras variáveis na comparabilidade e na relevância contábil. / This study analyzes the impact of the adoption of international accounting standard (IFRS) in comparability between the accounting standards (IFRS-International Financial Reporting Standards and BRGAAP - Brazilian Generally Accepted Accounting Principles) and relevance of information generated by accounting in decision decisions by investors in Brazil. As a secondary objective, which seeks to identify changes (CPCs - Accounting Pronouncements Committee) were more significant (and frequent) for accounts and financial indicators in order to evaluate the effects on the comparability of financial statements of Brazilian companies listed on the Bolsa de Valores de Sao Paulo (IBOVESPA). We used a statistical tool to test medium, where the hypotheses to be tested were prepared from a survey of the theoretical. The survey found that the accounting numbers of firms listed on IBOVESPA differ significantly in a positive way, when applied to international accounting standards instead of applying the accounting standard in Brazil (BR GAAP), as seen in other countries. It was found that the accounting standard IFRS accounting is more value relevant than the Brazilian standard, since the accounting data is shown closer to market values. The research found in the accounting reports, the data regarding the adoption of new standards and also considerable variations in the forms of disclosure. In addition to having identified the standards (CPC 13, CPC 15 and CPC 27) that caused the most significant effects in terms of values and frequency. It is concluded from this study that the financial statements suffer significant impacts when analyzing the two accounting standards on screen and that the financial statements under international standards are more value relevant than the accounting standard Brazilian accounting. At the end of the study a suggestion is made, that other tests should be applied, focused on statistical multivariate analysis of the financial data in order to simultaneously analyze the impact of other variables on the accounting comparability and on the value relevance.

Detectores de falhas não confiáveis tradicionais são oráculos disponíveis localmente para processos deumsistema distribuído que fornecem uma lista de processos suspeitos de terem falhado. Este trabalho propõe um novo e flexível detector de falhas não confiável, chamado Impact FD, que fornece como saída um valor trust level que é o grau de confiança no sistema. Ao expressar a relevância de cada processo por um valor de fator de impacto, bem como por uma margem de falhas aceitáveis do sistema, o Impact FD permite ao usuário ajustar a configuração do detector de falhas de acordo com os requisitos da aplicação: em certos cenários, o defeito de umprocesso de baixo impacto ou redundante não compromete a confiança no sistema, enquanto o defeito de um processo de alto fator de impacto pode afetá-la seriamente. Assim, pode ser adotada uma estragégia de monitoramento com maior ou menor rigor. Em particular, definimos algumas propriedades de flexibilidade que caracterizam a capacidade do Impact FD para tolerar uma certa margem de falhas ou falsas suspeitas, ou seja, a sua capacidade de fornecer diferentes conjuntos de respostas que levam o sistema a estados confiáveis. O Impact FD é adequado para sistemas que apresentam redundância de nodos, heterogeneidade de nodos, recurso de agrupamento e permite uma margem de falhas que não degrada a confiança no sistema. Nós também mostramos que algumas classes do Impact FD são equivalentes a § e ­, que são detectores de falhas fundamentais para contornar a impossibilidade de resolver o problema do consenso em sistemas de transmissão de mensagens assíncronas na presença de falhas. Adicionalmente, com base em pressupostos de sincronia e nas abordagens baseada em tempo e padrão de mensagem, apresentamos três algoritmos que implementam o Impact FD. Os resultados da avaliação de desempenho usando traces reais do PlanetLab confirmam o grau de aplicabilidade flexível do nosso detector de falhas e, devido à margem aceitável de falhas, o número de falsas respostas ou suspeitas pode ser tolerado quando comparado a tradicionais detectores de falhas não confiáveis. / Traditional unreliable failure detectors are per process oracles that provide a list of processes suspected of having failed. This work proposes a new and flexible unreliable failure detector (FD), denoted the Impact FD, that outputs a trust level value which is the degree of confidence in the system. By expressing the relevance of each process by an impact factor value as well as a margin of acceptable failures of the system, the Impact FD enables the user to tune the failure detection configuration in accordance with the requirements of the application: in some scenarios, the failure of low impact or redundant processes does not jeopardize the confidence in the system, while the crash of a high impact process may seriously affect it. Either a softer or stricter monitoring strategy can be adopted. In particular, we define some flexibility properties that characterize the capacity of the Impact FD to tolerate a certain margin of failures or false suspicions, i.e., its capacity of providing different sets of responses that lead the system to trusted states. The Impact FD is suitable for systems that present node redundancy, heterogeneity of nodes, clustering feature, and allow a margin of failures which does not degrade the confidence in the system. We also show that some classes of the Impact FD are equivalent to ­ and § which are fundamental FDs to circumvent the impossibility of solving the consensus problem in asynchronous message-passing systems in presence of failures. Additionally, based on different synchrony assumptions and message-pattern or timer-based approaches, we present three algorithms which implement the Impact FD. Performance evaluation results using real PlanetLab traces confirmthe degree of flexible applicability of our failure detector and, due to the accepted margin of failures, that false responses or suspicions may be tolerated when compared to traditional unreliable failure detectors.