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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
391

GigaVoxels : un pipeline de rendu basé Voxel pour l'exploration efficace de scènes larges et détaillées / GigaVoxels : a Voxel-Based Rendering Pipeline For Efficient Exploration Of Large and Detailed Scenes

Crassin, Cyril 12 July 2011 (has links)
Dans cette thèse, nous présentons une nouvelle approche efficace pour le rendu de scènes vastes et d'objets détaillés en temps réel. Notre approche est basée sur une nouvelle représentation pré-filtrée et volumique de la géométrie et un lancer de cone basé-voxel qui permet un rendu précis et haute performance avec une haute qualité de filtrage de géométries très détaillées. Afin de faire de cette représentation voxel une primitive de rendu standard pour le temps-réel, nous proposons une nouvelle approche basée sur les GPUs conçus entièrement pour passer à l'échelle et supporter ainsi le rendu des volumes de données très volumineux. Notre système permet d'atteindre des performances de rendu en temps réel pour plusieurs milliards de voxels. Notre structure de données exploite le fait que dans les scènes CG, les détails sont souvent concentrées sur l'interface entre l'espace libre et des grappes de densité et montre que les modèles volumétriques pourrait devenir une alternative intéressante en tant que rendu primitif pour les applications temps réel. Dans cet esprit, nous permettons à un compromis entre qualité et performances et exploitons la cohérence temporelle. Notre solution est basée sur une représentation hiérarchiques des données adaptées en fonction de la vue actuelle et les informations d'occlusion, couplé à un algorithme de rendu par lancer de rayons efficace. Nous introduisons un mécanisme de cache pour le GPU offrant une pagination très efficace de données dans la mémoire vidéo et mis en œuvre comme un processus data-parallel très efficace. Ce cache est couplé avec un pipeline de production de données capable de charger dynamiquement des données à partir de la mémoire centrale, ou de produire des voxels directement sur le GPU. Un élément clé de notre méthode est de guider la production des données et la mise en cache en mémoire vidéo directement à partir de demandes de données et d'informations d'utilisation émises directement lors du rendu. Nous démontrons notre approche avec plusieurs applications. Nous montrons aussi comment notre modèle géométrique pré-filtré et notre lancer de cones approximé peuvent être utilisés pour calculer très efficacement divers effets de flou ainsi d'éclairage indirect en temps réel. / In this thesis, we present a new approach to efficiently render large scenes and detailed objects in real-time. Our approach is based on a new volumetric pre-filtered geometry representation and an associated voxel-based approximate cone tracing that allows an accurate and high performance rendering with high quality filtering of highly detailed geometry. In order to bring this voxel representation as a standard real-time rendering primitive, we propose a new GPU-based approach designed to entirely scale to the rendering of very large volumetric datasets. Our system achieves real-time rendering performance for several billion voxels. Our data structure exploits the fact that in CG scenes, details are often concentrated on the interface between free space and clusters of density and shows that volumetric models might become a valuable alternative as a rendering primitive for real-time applications. In this spirit, we allow a quality/performance trade-off and exploit temporal coherence. Our solution is based on an adaptive hierarchical data representation depending on the current view and occlusion information, coupled to an efficient ray-casting rendering algorithm. We introduce a new GPU cache mechanism providing a very efficient paging of data in video memory and implemented as a very efficient data-parallel process. This cache is coupled with a data production pipeline able to dynamically load or produce voxel data directly on the GPU. One key element of our method is to guide data production and caching in video memory directly based on data requests and usage information emitted directly during rendering. We demonstrate our approach with several applications. We also show how our pre-filtered geometry model and approximate cone tracing can be used to very efficiently achieve blurry effects and real-time indirect lighting.
392

Análise de fatores que exercem influência na argamassa e no processo de projeção em revestimento de paredes

Cechin, Gabriela January 2017 (has links)
A argamassa de revestimento é um material largamente utilizado na construção civil. Após a década de 90, as construtoras necessitaram introduzir inovação no processo construtivo, como um diferencial de mercado, a fim de aumentar a produtividade e qualidade, juntamente à redução do custo final. Em consequência disso, ao longo do tempo, houve a evolução do subsistema de revestimento, apresentando como maior mudança a substituição da aplicação manual por projeção mecânica. Acredita-se que, devido ao fato desta tecnologia propiciar a redução da interferência da mão de obra e possibilitar o fluxo contínuo durante a execução, permite atingir maior produtividade, qualidade e redução de perdas excessivas. Porém, verifica-se elevada incerteza e variabilidade na produção e aplicação da argamassa em canteiros de obras com a inexistência de controle das variáveis envolvidas ao processo, juntamente à carência de normativas e recomendações para projeção mecânica. Além disso, a falta de controle tecnológico e carência de conhecimento técnico, com elevado grau de empirismo nas etapas do processo resultam, muitas vezes, no desencadeamento de manifestações patológicas e perda de desempenho do revestimento. Sendo assim, buscando-se um melhor entendimento das variáveis existentes no sistema e a influência de sistemas distintos para projeção de argamassas, o principal objetivo desta pesquisa consiste em verificar a influência de variáveis com baixo ou inexistente controle no processo de produção da argamassa em relação às propriedades, no estado fresco e endurecido. Para que seja possível atingir esse objetivo a pesquisa foi dividida em duas etapas: a etapa 1, em campo e em laboratório, e a etapa 2, em laboratório. Na etapa 1, em campo, buscou-se o conhecimento e caracterização das edificações, bem como peculiaridades e práticas executivas adotadas em canteiros de obras. Os resultados desta etapa mostraram a variabilidade na produção e aplicação do revestimento, principalmente relacionado à quantidade de água adicionada e sentido de aplicação. Em relação à etapa 1, em laboratório, foram coletadas e transportadas as argamassas produzidas e utilizadas em canteiros de obra desta etapa, em campo. Foram realizados ensaios de caracterização, no estado fresco e endurecido, a fim de observar a influência da mistura (sistema) e do aumento da vazão. Através deste estudo, verifica-se que distintos sistemas apresentam diferença estatística significativa em algumas propriedades no estado fresco, tais como índice de consistência aos 50 minutos e retenção de água, e endurecido, através do coeficiente de capilaridade e resistência à tração na flexão, da argamassa. Além disso, pode-se afirmar que com o incremento da quantidade de água, apenas o teor de ar incorporado decresce, sendo as demais propriedades diretamente proporcionais ao aumento da vazão. Quanto à etapa 2, em laboratório, foram avaliados três fatores controláveis (vazão, sentido de aplicação e altura do substrato) em relação à resistência de aderência à tração e permeabilidade. Pode-se afirmar que a totalidade dos fatores controláveis estudados, bem como a interação entre a totalidade das variáveis (com nível de confiabilidade de 93%) influenciam na resistência de aderência à tração. Entretanto, em relação à permeabilidade, apenas o efeito isolado da vazão e a interação entre os fatores controláveis exercem influência estatisticamente significativa. / Rendering mortars are widely used in civil construction. In the 1990s, construction companies were pressed to introduce innovations in their processes to gain market advantages, increase quality and productivity and reduce costs. As a result, rendering systems underwent major improvements, the most important of which being the adoption of mechanical shotcrete systems to replace manual processes. As mechanical systems reduce operator interference and offer better flow control during application, they are believed to deliver higher productivity and quality while reducing losses. However, the reality of construction sites still shows that the process is subject to the great variability and uncertainty associated with the lack of standards and guidelines for shotcrete application. In addition, this lack of technological control and the limited technical expertise are compounded by the adoption of empirical approaches, which often result in pathological manifestations and impaired rendering performance. To provide a better understanding of existing variables and the influence of different shotcrete systems, this study investigated the influence of mortar production variables that are subject to no or limited control on the properties of fresh and hardened mortar. The study was designed as a two-phase program, in which phase 1 was carried out both in situ and in the lab and phase 2 in the lab only. In the in situ section of phase 1, information was collected on the features of constructions and on the specific characteristics and application techniques used in construction sites. The results of this stage show huge differences in shotcrete production and application practices, particularly regarding the amount of water added and the direction/orientation of application. In the lab section of phase 1, the mortars collected in the construction sites were taken to the lab for the characterization of fresh and hardened mortar in order to determine the influence of mixing processes (system) and flow rates. The study shows that different systems result in statistically significant differences in some properties of fresh mortars, such as the consistency at 50 minutes and water retention. In the hardened mortar, differences were observed in capillarity coefficients and flexural strength. In addition, it was observed that higher water amounts cause only the entrained air content to decrease, while all other properties increase as the flow rate increases. In stage 2 in the lab three controllable factors were studied (flow, direction/orientation of application, and depth of substrate vis-à-vis bond strength and permeability). It is possible to say that all controllable/control variables studied as well as the interaction between them (with a confidence level of 93%) affect bond strength. However, in the case of permeability only the isolated effect of flow and the interaction between the controllable/control factors have a statistically significant influence.
393

Doação de sangue como prestação social alternativa / Blood donation as a social alternative service rendering

Freitas, Jayme Walmer de 22 October 2012 (has links)
Made available in DSpace on 2016-04-26T20:21:18Z (GMT). No. of bitstreams: 1 Jayme Walmer de Freitas.pdf: 831562 bytes, checksum: 7dc958147212ebe4d8a9a4b415089e15 (MD5) Previous issue date: 2012-10-22 / This paper aims at providing guidelines for secure framework of blood donation as a punishment involving the social alternative service rendering. As of the Federal Constitution in 1988, donating blood has become a logo for many, as a way of rendering services to the community or to public entities. However, the Supreme Court has ruled to the contrary and the doctrine has adhered to such interpretation. This paper incorporates blood donation, as in the donation of food baskets, not to the list of typical restrictive penalties, but to the unnamed alternative penalties provided for in article 45, paragraph 2, of the penal law. It starts from the premise that it cannot be imposed by a final verdict of guilty, but it is the result of an agreement, of a consensus, in minor and middle potential offense infractions. For its suitability to the suggested model, it is required two or more proposals  one containing blood donation  so the perpetrator or defendant, accompanied by his/her lawyer, exercises his/her option, respecting his/her individuality / O presente trabalho tem por fim oferecer diretrizes seguras de enquadramento da doação de sangue como prestação social alternativa. Desde a vigência da Constituição Federal, em 1988, a doação de sangue tornou-se bandeira para muitos como modalidade de prestação de serviços à comunidade ou a entidades públicas. Porém, o Supremo Tribunal Federal decidiu em sentido contrário e a doutrina seguiu a interpretação dada. Este trabalho enquadra a doação de sangue, a exemplo da doação de cestas básicas, não no rol das penas restritivas típicas, mas sim no das penas alternativas inominadas previstas no artigo 45, parágrafo 2º, do diploma penal. Parte-se da premissa que não pode ser imposta por sentença condenatória, mas fruto de acordo, de consenso, nas infrações de menor e médio potencial ofensivo. Para sua adequação ao modelo sugerido, exige-se que o acusador ofereça duas ou mais propostas uma delas contendo a doação de sangue , para que o autor do fato ou réu, acompanhado de seu advogado, exerça sua opção, respeitando-se sua individualidade
394

Real-time diffuse indirect illumination with virtual light meshes / Iluminação indireta difusa em tempo real usando malhas de luzes virtuais

Aquotte, Fabio de Almeida January 2017 (has links)
A iluminação indireta é capaz de elevar consideravelmente a qualidade visual de cenas renderizadas, mas é também uma operação custosa. Por este motivo, há muito esforço de pesquisa voltado para a renderização de iluminação indireta em tempo real. Apesar de atualmente existirem técnicas poderosas para a iluminação indireta em tempo real, elas fornecem ao artista apenas um controle grosseiro do equilíbrio entre qualidade e desempenho. Nós propomos uma Malha de Luzes Virtuais para calcular a iluminação indireta difusa numa cena, inspirados pelo uso de outras malhas auxiliares, como Malhas de Navegação e Malhas de Colisão. Uma Malha de Luzes Virtuais (MLV) é uma malha simplificada de luzes poligonais usadas para aproximar a luz refletida pela geometria real. Juntamente com a MLV, nós projetamos uma estrutura de dados de aceleração para atingir um desempenho eficiente com iluminação indireta usando uma MLV complexa. O uso da MLV apresenta algumas características vantajosas: maior controle artístico dos atributos da iluminação indireta; a possibilidade de integração com técnicas existentes como animação esquelética e geração procedural; e integração simples com ferramentas e processos de produção de arte existentes. Nossos resultados experimentais mostram que a iluminação indireta controlada por artistas é uma alternativa viável a métodos existentes. / Indirect illumination on a rendered scene can add a great deal to its visual quality, but it is also a costly operation. Therefore, a lot of research targets how to render indirect illumination in real-time. While powerful techniques for real-time indirect illumination currently exist, they provide only coarse-grained artistic control over the trade-off between quality and speed. We propose a Virtual Light Mesh to compute the scene’s diffuse indirect illumination, inspired by the use of other current auxiliary meshes such as Navigation Meshes and Collision Meshes. A Virtual Light Mesh (VLM) is a simplified mesh of polygonal lights used to approximate the light bounced by the real geometry. Together with the VLM, we design an acceleration data structure for efficient indirect illumination performance with a complex VLM. The use of VLM presents some positive properties: greater artistic control of the indirect illumination characteristics; the possibility of integration with existing techniques such as skeletal animation and procedural generation; and simple integration into existing asset production tools and pipelines. Our experimental results show that artist controlled indirect illumination is a viable alternative to existing methods.
395

Reconstrução tri-dimensional de imagens obstétricas de ultra-som utilizando linguagem computacional Java e OpenGL / Reconstruction three-dimensional of obstetritics images of ultrasound using computational language JAVA and OpenGL

Goes, Claudio Eduardo 15 June 2007 (has links)
Este projeto de pesquisa trata da elaboração de um sistema de reconstrução de imagens obstétricas de fetos, em aparelhos de ultra-som convencionais, para a visualização dessas imagens em três dimensões utilizando a internet como meio de utilização do sistema, com o principal objetivo de proporcionar aos médicos ginecologistas melhor visualização do formato e das estruturas internas, e em especial da face do feto, através do processo de reconstrução tridimensional feito a partir de um conjunto de imagens bidimensionais capturadas em aparelhos convencionais de ultra-som. O uso clínico deste projeto está previsto para o setor de obstetrícia do Hospital das Clínicas de Ribeirão Preto. / This project of research deals with the laboration of a reconstruction system of obstetrics images of embryos in devices of ultrasound will be conventional the visualization of these images in three dimensions using the internet half of uses of the system, with the main objective provides to the medical gynecologists a better visualization of the format and the internal structures and in special the face of the embryo through the made process of three-dimensional reconstruction from a dataset of captured bi-dimensional images in conventional devices of ultrasound. The clinical uses of this project is foreseen will be the sector of obstetrics of the Hospital of the Clinics of Ribeirão Preto.
396

Texture Synthesis and Photorealistic Re-rendering of Room Scene Images

Kyle J. Ziga (5930963) 03 January 2019 (has links)
<div>In this thesis, we investigate methods for texture synthesis and texture re-rendering of indoor room scene images. The goal is to create a photorealistic redesign of interior spaces by replacing surface finishes with a new product based on a single room scene image. Specically, we focus on automating this process to reduce manual input while enabling high-quality and easy-to-use experience. The most common method of rendering textures into a scene is called texture mapping. Texture mapping involves mapping pixels in a texture sample to vertices in an object model. Typically, a large texture sample is required to perform texture mapping properly. Given a small texture sample, texture synthesis creates a large sized texture that appears to have</div><div>been made by the same underlying process. In the first part of this thesis, we present a method of texture synthesis that automatically determines a set of parameters to produce satisfactory results based on the texture types. The next challenge is to create a photorealistic re-rendering of the synthesized texture in the room scene image. 3D scene information such as geometry, lighting and reflectance is crucial to making the re-rendered image realistic. These properties contribute to the image formation process and must be estimated to create a scene-consistent modication. Knowing these parameters allows effects like highlights, shadows and inter-object reflections to be maintained during the re-rendering process. We detail methods for estimating</div><div>these parameters from a single indoor image. Finally, we will show a web-based implementation of these methods using the WebGL library ThreeJS.</div>
397

Colorization in Gabor space and realistic surface rendering on GPUs. / 基於Gabor特徵空間的染色技術與真實感表面GPU繪製 / CUHK electronic theses & dissertations collection / Ji yu Gabor te zheng kong jian de ran se ji shu yu zhen shi gan biao mian GPU hui zhi

January 2011 (has links)
Based on the construction of Gabor feature space, which is important in applying pixel similarity computations, we formalize the space using rotation-invariant Gabor filter banks and apply optimizations in texture feature space. In image colorizations, the pixels that have similar Gabor features appear similar colors, our approach can colorize natural images globally, without the restriction of the disjoint regions with similar texture-like appearances. Our approach supports the two-pass colorization processes: coloring optimization in Gabor space and color detailing for progressive effects. We further work on the video colorization using the optimized Gabor flow computing, including coloring keyframes, color propagation by Gabor filtering, and optimized parallel computing over the video. Our video colorization is designed in a spatiotemporal manner to keep temporal coherence, and provides simple closed-form solutions in energy optimization that yield fast colonizations. Moreover, we develop parallel surface texturing of geometric models on GPU, generating spatially-varying visual appearances. We incorporate the Gabor feature space for the searching of 2D exemplars, to determine the k-coherence candidate pixels. The multi-pass correction in synthesis is applied to the local neighborhood for parallel processes. The iso/aniso-scale texture synthesis leverages the strengths of GPU computing, so to synthesize the iso/aniso-scale texturing appearance in parallel over arbitrary surfaces. Our experimental results showed that our approach produces simply controllable texturing effects of surface synthesis, generating texture-similar and spatially-varying visual appearances with GPU accelerated performance. / Texture feature similarity has long been crucial and important topic in VR/graphics applications, such as image and video colorizations, surface texture synthesis and geometry image applications. Generally, the image feature is highly subjective, depending on not only the image pixels but also interactive users. Existing colorization and surface texture synthesis pay little attention to the generation of conforming color/textures that accurately reflect exemplar structures or user's intension. Realistic surface synthesis remains a challenging task in VR/graphics researches. In this dissertation, we focus on the encoding of the Gabor filter banks into texture feature similarity computations and GPU-parallel surface rendering faithfully, including image/vodeo colorizations, parallel texturing of geometric surfaces, and multiresolution rendering on sole-cube maps (SCMs). / We further explore the GPU-based multiresolution rendering on solecube maps (SCMs). Our SCMs on GPU generate adaptive mesh surfaces dynamically, and are fully developed in parallelization for large-scale and complex VR environments. We also encapsulate the differential coordinates in SCMs, reflecting the local geometric characteristics for geometric modeling and interactive animation applications. For the future work, we will work on improving the image/ video feature analysis framework in VR/graphics applications. The further work lying in the surface texture synthesis includes the interactive control of texture orientations by surface vector fields using sketch editing, so to widen the gamut of interactive tools available for texturing artists and end users. / Sheng, Bin. / Adviser: Hanqin Sun. / Source: Dissertation Abstracts International, Volume: 73-04, Section: B, page: . / Thesis (Ph.D.)--Chinese University of Hong Kong, 2011. / Includes bibliographical references (leaves 128-142). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [201-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese.
398

Contrôle de l'apparence des matériaux anisotropes / Control of anisotropic materials appearance

Raymond, Boris 19 September 2016 (has links)
En informatique graphique, le rendu des matériaux occupe une place très importante dans la qualité de l’image finale. De nombreux modèles ont contribué à améliorer l’apparence des matériaux. Aujourd’hui, certains matériaux restent encore difficiles à représenter à cause de leur complexité. Parmi ceux ci,la famille des matériaux anisotropes reste peu étudiée et complexe. Dans cette thèse nous proposons une meilleure compréhension des matériaux anisotropes au travers d’un modèle pour les représenter ainsi qu’un outil permettant de mieux en contrôler l’apparence. Notre modèle de matériaux brossés ou rayés se base sur la simulation du transport lumineux au sein de la micro-géométrie d’une rayure pour restituer tous les détails en conservant des temps de rendus suffisamment courts pour rendre la scène de manière interactive.Notre outil d’édition des reflets anisotropes utilise le champ d’orientation des BRDF pour donner à l’utilisateur l’impression de dessiner ou de déformer des reflets directement sur l’objet. / In computer graphics, material appearance is a fundamental component of the final image quality. Many models have contributed to improve material appearance. Today, some materials remains hard to represent because of their complexity. Among them, anisotopic materials are especially complex and little studied. In this thesis, we propose a better comprehension of anisotropic materials providing a representation model and an editing tool to control their appearance. Our scratched material model is based on a light transport simulation in the micro-geometry of a scratch, preserves all the details and keeps an interactive rendering time. Our anisotropic reflections edition tool uses BRDF orientation fields to give the user the impression to draw or deform reflections directly on the surface.
399

Realistic hair rendering in Autodesk Maya / Realistic hair rendering in Autodesk Maya

Svoboda, Tomáš January 2012 (has links)
This thesis describes a real-time hair rendering in 3D animation and modeling software Autodesk Maya. The renderer is part of the Stubble project a - Maya plug-in for hair modeling. The presented renderer provides a high-quality interactive preview that allows fast hair modeling without the need for rendering in slow off-line renderers. The goal of this work is to create a renderer that can generate images in real-time that are as close as possible to the output of the 3Delight renderer - a plug-in for Maya that is based on RenderMan standards.
400

Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d / Comparative analysis of disclosure index and the importance attached by stakeholders to information considered relevant for purposes of disclosure in institutions of higher education philanthropy in Brazil: an approach to theory of disclosure.

Emanoel Marcos Lima 07 May 2009 (has links)
Diversos estudos relacionados com o mercado de capitais têm investigado os disclosures obrigatório e voluntário, os seus efeitos e também os motivos que levam as organizações a realizá-los ou não. Entretanto, são incipientes estudos que investigam o disclosure em instituições de ensino. Nesse sentido, o objetivo desta tese é de realizar uma análise comparativa, sob a abordagem da teoria da divulgação, entre o índice de disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em Instituições e Ensino Superior Filantrópicas do Brasil IESFB. O estudo desenvolve-se a partir da análise da população composta de 146 entidades cadastradas no Conselho Nacional de Assistência Social CNAS. Primeiramente foi desenvolvido o Índice de Disclosure das Instituições de Ensino Superior Filantrópicas do Brasil IDIESFB, mensurado a partir das características qualitativas de disclosure divididas em quatros grupos: (i) visão geral, (ii) desempenho dos serviços, (iii) desempenho financeiro e (iv) situação física e financeira, conforme proposta de Coy, Dixon e Tower (1993). Posteriormente, com a utilização da técnica delphi e tendo por base o estudo de Coy e Dixon (2004), buscou-se captar a percepção de stakeholders sobre quais informações eles consideram importante divulgar com relação às IESFB. Os resultados revelam a existência de um gap entre o que as IESFB divulgam e o que os participantes da técnica delphi consideram importante as IESFB divulgar. Os resultados mostram, ainda, que o índice de disclosure das IESFB, se comparado com os resultados dos períodos de 1993 e 1994, apresentados no estudo de Nelson, Banks e Fischer (2003), está acima do índice de disclosure das universidades canadenses, próximo ou igual ao das universidades da Inglaterra, País de Gales e Irlanda do Norte e bem abaixo do das universidades da Austrália e Nova Zelândia. A pesquisa também apontou que menos de 33% das IESFB realizam disclosure voluntário e que a maioria só apresenta disclosure obrigatório, indicando que são poucas, ainda, as instituições que se preocupam com a accountability pública além das exigências legais. O presente trabalho contribui para ampliar a literatura nacional e internacional sobre disclosure em instituições de ensino ao apresentar a realidade das IESFB, bem como a falta de motivação e de regulação para que as mesmas evidenciem mais suas ações, possibilitando, dessa forma, o desenvolvimento de futuras pesquisas, principalmente no que diz respeito aos motivos que levam as IESFB a não realizarem o disclosure voluntário. / Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysis, under the accountability theory approach, between the index of disclosure and the importance given by stakeholders to information considered relevant aiming at the accountability in Philanthropic Institutions of Higher Education of Brazil - PIHEB. The study is developed from the analysis of a population of 146 entities that are drawn up a cadastre in the National Council of Social Assistance - NCSA. Firstly, it was developed the Index of Disclosure of the Institutions of Higher Education of Brazil - IDIHEB measured from qualitative characteristics of disclosure divided in four groups: (i) general view, (ii) services performance, (iii) financial performance and (iv) physical and financial situation, developed and used in the study of Coy, Dixon and Tower (1993). Farther, with the use of the delphi technique and having as basis the study of Coy and Dixon (2004), it was searched the capture of stakeholders perception about what information they consider important to account in relation to the PIHEB. The results reveal the existence of a gap between what the PIHEB account and the participants of the delphi technique consider important the PIHEB to account. The results show that the index of disclosure of the PIHEB, if compared to the periods of 1993 and 1994 results, presented in the studies made by Nelson, Banks and Fischer (2003) is above the average of disclosure of Canadian universities, near or equal to the universities from England, Wales and North Ireland and much below the index presented by the universities from Australia and New Zealand.The search also pointed that less than 33% of PIHEB prepare voluntary disclosure and that the majority only prepares mandatory disclosure, showing that are few, yet, the institutions that are concerned about public accountability beyond legal requirements.The present work contributes to broaden national and international literature about disclosure in institutions when presenting the reality of the PIHEB, as well as the lack of motivation and regulation for them to account their actions more often, making possible, in this way, the development of future research, mainly concerning the reasons that lead the PIHEB not to make the voluntary disclosure.

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