Esta tese estuda as concepções de avaliação da aprendizagem em cursos a distância, pois tendo em vista a crescente oferta de cursos nesta modalidade de ensino, a partir do desenvolvimento das tecnologias de informação e comunicação, acreditamos ser o tema relevante para que cursos a distância possam, de fato, contribuir, para que superemos, enquanto nação, a desigualdade de acesso à educação. Consideramos como aporte teórico os princípios da avaliação formativa, uma vez que um de seus principais objetivos é oferecer informações para que professor e aluno possam repensar e fazer os ajustes necessários nos processos de ensino e aprendizagem. O estudo feito sobre a História da Educação a Distância e os meios de comunicação utilizados nesta modalidade de ensino objetivou compreender o status que ocupa nos dias de hoje, para então entender as prováveis concepções que norteiam a legislação vigente sobre o tema. Também analisamos três documentos de instituições de ensino superior que oferecem cursos a distância, buscando identificar a concepção de avaliação da aprendizagem. Como contribuição, podemos destacar dois pontos: a análise de instrumentos de avaliação da aprendizagem que podem ser utilizados em cursos a distância e um conjunto de princípios que podem gerar inúmeras práticas pedagógicas que favoreçam a construção do conhecimento e a aprendizagem. As críticas apontadas à legislação vigente objetivam criar espaços para debates produtivos que possam contribuir para a elaboração de um projeto nacional de educação. / This thesis studies conceptions of the learning valuation whenever long distance education courses are applied, since we have noticed the growing offering and supply of distance learning for education and training courses lately. Taking into account the development of information and communication technologies, we firmly believe that this subject is relevant in order that distance education courses may, as a matter of fact, contribute to overcome, as Nation, the great disparity of access to education we undergo. We have considered, as theoretical support, the principles of formative valuation, once one of its chief objectives is to offer reliable information so that the teacher and student are capable of rethinking and adjust whatever and wherever necessary the teaching and knowledge processes. The research and study done about the History of Distance Education as well as the means of communication employed by this path of teaching has aimed to understand the status in which it is placed presently, so that we may know and comprehend the probable conceptions which guide and direct the legislation in force about this theme. We have, also, analysed three dossier and records of college education institutions which offer long distance education and learning courses, attempting to identify the conception of learning gain valuation. As contibution, we were able to put in relief two aspects: the analysis of which instruments and tools of valuation may be used in long distance education courses, as well as a set of principles that might generate uncountable pedagogic practices which may enhance and benefit the knowledge and learning process construction. The review and criticism pointed to the legislation in force aim to create spaces and make room to productive debates which may contribute to the elaboration of a national education project.

Submitted by Luciano Alencar (lbalencar@outlook.com) on 2018-07-24T16:23:43Z No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-07-24T16:27:50Z (GMT) No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-07-24T17:21:41Z (GMT) No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) / Made available in DSpace on 2018-07-24T17:21:41Z (GMT). No. of bitstreams: 1 Dissertação LucianovBANCA24072018.pdf: 957467 bytes, checksum: 595bb85411e7a77402522fe02b5ebf93 (MD5) Previous issue date: 2018-06-25 / Esta dissertação visa elucidar as sanções aplicadas pelas autoridades brasileiras em resposta aos erros e às fraudes no uso do Acordo de Valoração Aduaneira nas atividades de importação. A narrativa é orientada por um caso real prático, que é utilizado no decorrer do trabalho para exemplificar, na prática aduaneira os efeitos dos assuntos abordados. Primeiro é apresentado o Acordo de Valoração Aduaneira e os seis métodos de valoração aduaneira previstos no acordo internacional. Em seguida, é feita a diferenciação entre o erro na aplicação do acordo e a fraude, classificando o primeiro como subvaloração e o segundo como subfaturamento. É realizada uma análise, sob a ótica do Direito Administrativo e Tributário Sancionador, para avaliar as sanções aplicáveis às duas práticas, comparando a prática brasileira com as previsões normativas contidas no Acordo de Valoração Aduaneira. Neste capítulo, ainda, é abordado o conflito entre as disposições contidas nas normas internas da Receita Federal do Brasil e o conteúdo do Acordo de Valoração Aduaneira, sob a ótica da hierarquia dos tratados na legislação tributária brasileira. No capítulo seguinte são apresentados os tipos penais de contrabando e descaminho e identificado qual deles é aplicável para as práticas de subvaloração e subfaturamento. O capítulo final consolida as críticas à legislação interna brasileira, terminando com uma proposta de lege ferenda para alteração dos dispositivos que não privilegiam a aplicação do AVA nos casos de valoração aduaneira nas importações. Neste contexto o presente trabalho tem como objetivo identificar se a aduana brasileira faz uso da normativa internacional para verificação do valor aduaneiro, se há diferença entre o subfaturamento e a subvaloração para fins de qualificação da conduta como criminosa ou não, quais as sanções administrativas e os tipos penais que atraem a subsunção da prática de subfaturamento, suas características e, por fim, sugerir alterações normativas de modo a esclarecer aos operadores do direito qual o procedimento a ser adotado pela aduana para verificação do valor aduaneiro e as sanções aplicáveis quando comprovada tal prática. A metodologia utilizada nas pesquisas envolveu consultas à jurisprudência e análise da legislação vigente e da rotina de atividades aduaneiras. Foi possível identificar a falta de correspondência da legislação aduaneira brasileira com os dispositivos do Acordo de Valoração Aduaneira, as diferenças entre subfaturamento e subvaloração, e também as consequências penais originadas destas práticas. / This work aims to explain how the Brazilian Customs Authorities have been imposing sanctions provided in the Customs Valuation Agreement (CVA) in response to both errors and frauds commited in import activities. The narrative is based on a real case, which is described herein to demonstrate how the issues at hand are addressed in customs practice. Firstly we begin by presenting the CVA and the six methods of customs valuation provided in the International Agreement, followed by an explanation on the distinction between errors and fraud, which designates the first as under-valuation and the second as under-invoicing. In the following chapter, we study the differences in approach to the sanctions from both a Brazilian Administrative and Tax Law perspective comparing the Brazilian practice with the legal rules contained in the CVA. The following chapter presents the criminal types of smuggling and import tax fraud as a means to identify which of them is applicable to under-valuation and under-invoicing practices. The final chapter further scrutinizes the Brazilian domestic legislation, culminating in the proposal of a new Bill of Law seeking to change the provisions that have an adverse impact on the application of the CVA to import customs valuation. In the context of the foregoing, the objective of this work is to identify whether the Brazilian customs use international regulations to determine the customs value; whether there is a difference between under-invoicing and under-valuation for the purposes of ascertaining the conduct as criminal or not; which administrative sanctions and criminal penalties should apply to the act of under invoicing; and finally, to suggest normative changes as means to clarify to the legal community the procedure to be adopted by the customs authority in determining the value of goods and the applicable penalties if an offense is committed. The methodology used in the research involved case law consultations and analysis of the current legislation and routine customs activities. It was possible to identify the lack of correspondence between the Brazilian Customs legislation and the provisions of the CVA, as well as the differences between under-invoicing and under-valuation and the criminal consequences resulting from these two practices.

Orientadores: Antonio José Engler, Adrian Roscoe Wadsworth / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Matemática, Estatística e Computação Científica / Made available in DSpace on 2018-08-19T04:54:44Z (GMT). No. of bitstreams: 1 Ferreira_MauriciodeAraujo_D.pdf: 1468385 bytes, checksum: 5379cb7621a86850c4016ed524805e3f (MD5) Previous issue date: 2011 / Resumo: Nesta tese estudamos a relação entre duas teorias de valorização não-comutativas: anéis de valorização de Dubrovin e gauges. Os anéis de valorização de Dubrovin foram introduzidos em 1982, como uma generalização para anéis artinianos simples dos anéis de valorização invariantes em álgebras de divisão. Gauges são funções como valorizações, que podem ser definidas não só em álgebra de divisão, mas mais geralmente em álgebras simples e até mesmo semi-simples, de dimensão finita sobre corpos valorizados. Gauges foram introduzidas muito mais recentemente em 2010 por Tignol e Wadsworth. Assim como em valorizações de corpos, podemos definir um anel associado a uma gauge, que chamamos de anel da gauge. Propriedades aritméticas do anel da gauge são estudadas. Mostramos que o anel de uma gauge é sempre uma ordem semi-local integral sobre seu centro. Também descrevemos o anel da gauge com relação a composição de gauges e extensão de escalares. Introduzimos o conceito de gauge minimal em álgebras centrais simples, que são gauges cuja parte de grau zero da álgebra graduada associada tem o menor número possível de componentes simples. Mostramos que o anel de uma gauge minimal coincide com a interseção de uma família de anéis de valorização de Dubrovin, satisfazendo uma propriedade adicional, que foi introduzida por Gräter em 1992, e que é chamada de propriedade da interseção. Reciprocamente, se for dada uma família de anéis de valorização de Dubrovin, satisfazendo a propriedade da interseção, então existe uma gauge minimal associada, assumindo-se que a valorização de centro tem posto finito. O passo fundamental nesse sentido foi obtermos um teorema de existência de gauges minimais em álgebras centrais simples sobre corpos com uma valorização de posto finito. Além disso, generalizamos para álgebras simples, não necessariamente centrais, um resultado de Tignol e Wadsworth que relaciona gauges com certas funções valorização introduzidas por Morandi em 1989 e que estão associadas aos anéis de valorização de Dubrovin integrais sobre o centro. Como consequência desse último resultado, obtivemos um teorema de existência de gauges em álgebras semi-simples de dimensão finita sobre um corpo com uma valorização de posto 1 / Abstract: In this thesis work we study the connection between two theories of noncommutative valuation: Dubrovin valuation rings and gauges. Dubrovin valuation rings were introduced in 1982 as a generalization of invariant valuation rings to Artinian simple rings. Gauges are valuation-like maps that can be defined not only on division algebras, but more generally, on finite-dimensional semisimple algebras over valued fields. Gauges were introduced much more recently in 2010 by Tignol and Wadsworth. Just as for valuations on fields, we can define a ring associated to a gauge, which we call gauge ring. Arithmetic properties of the gauge ring are studied. We show that the gauge ring is always a semi-local order integral over its center. We also describe the gauge ring with respect to composition of gauges and scalar extension. We introduce the concept of minimal gauge on central simple algebras, which are gauges that the degree zero part of the associated graded ring has the least number of simple components. We show that the ring of a minimal gauge is an intersection of a family of Dubrovin valuation rings having the intersection property. The intersection property was introduced by Gräter in 1992. We also proved that if we start with a family of Dubrovin valuation rings having the intersection property, then there exist a minimal gauge associated, assuming that the valuation of the center has finite rank. In this direction, our main result is an existence theorem of minimal gauges on central simple algebra over a field with a finite rank valuation. We also generalize for simple algebras, non-necessarily central, a result of Tignol and Wadsworth which relate gauges with certain value functions introduced by Morandi in 1989. This value functions are associated to Dubrovin valuation rings integral over its center. As a consequence of this last result, we obtain an existence theorem of gauges on finite dimensional semisimple algebras over a field with a rank one valuation / Doutorado / Matematica / Doutor em Matemática

Submitted by Wilson Eduardo Souza Junior (wilsonesouza@hotmail.com) on 2013-02-07T20:08:41Z No. of bitstreams: 1 Eficacia.pdf: 2691479 bytes, checksum: f3c6c7507638d2c886f5697a964f2056 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2013-02-08T10:15:33Z (GMT) No. of bitstreams: 1 Eficacia.pdf: 2691479 bytes, checksum: f3c6c7507638d2c886f5697a964f2056 (MD5) / Made available in DSpace on 2013-02-08T12:09:29Z (GMT). No. of bitstreams: 1 Eficacia.pdf: 2691479 bytes, checksum: f3c6c7507638d2c886f5697a964f2056 (MD5) Previous issue date: 2013-02-01 / Neste trabalho procurou-se testar a eficácia da avaliação relativa por múltiplos no Brasil. Para isso, utilizou-se os quatro múltiplos utilizados no mercado brasileiro: Preço/ Lucro, Preço/ Valor Patrimonial Preço/ Receita e Preço/EBITDA. Para a obtenção dos múltiplos utilizou-se três metodologias de cálculo (regressões simples, regressões com intercepto e regressões multifatorial resultantes da combinação entre os quatro múltiplos) e também se utilizou outras cinco metodologias para segregação de bases de ativos comparáveis, visando distinguir fatores como risco, características de fluxo de caixa e potencial de crescimento. Considerando todo o período estudado (1994 a 2010), o múltiplo que obteve o melhor resultado (de acordo com a metodologia da raiz quadrada média do erro) foi o Preço/ EBITDA e Preço/ RECEITA (multifatorial), porém pode ser observadas mudanças em relação ao desempenho relativo ao longo do tempo e por setor. / In this study it was tested the effectiveness of the relative company valuation throw multiples in Brazil. For this, it was used the four major multiples used in the Brazilian market: Price / Earnings, Price / Book Value, Price / Revenue and Price / EBITDA. To obtain the multiple it was used three methods of calculation (simple regressions, regressions with intercept and multi factorial regressions resulted from the combination of the four previous multiples) and also it was used other five methods of segregating bases of comparable assets, aiming to distinguish factors such as risk characteristics of cash flow and growth potential. Considering the whole period studied (1994 to 2010), the multiple that achieved the best result (according to the root square mean error) was Price / EBITDA and Price / Revenue (multi factorial), although it could be observed changes on the relative performance over time.

The goal of the diploma thesis is to describe problems of accounting valuation and issues connected with prices, which are used for income tax purposes within current valid legislation. The thesis decribes basic valuation principles, characterization and valuation methods of some selected section according to the Czech legislation and IFRS. The thesis compares advantages and disadvantages of some valuation methods and valuation base and their influence on taxes. At the end of the thesis is the issue of transfer pricing or accounting valuation in insolvency.

Patents have become a direct source of revenue, apart from providing legal protections for inventions. A patent generates revenue in its patented form through licensing or sell-out. Three challenges confront this shift in use of patents as direct revenue generators especially in the context of patent sale. First, the challenge of estimating the price a patent fetches in a sale (referred as ‗patent value‘) remains scarcely addressed owing to the intangible nature of patents and lack of patent sale data in public domain. Secondly, the variations in price and the method used to estimate the price while selling a patent individually (called as a singleton) or in a group along with other patents (called as portfolio) are little understood. Thirdly, literature focus so far has been on the static dimensions of patent value determinants leaving scope for researching the time varying dynamic nature of potential value determinants. This thesis aims to systematically address the above challenges and research gaps through five specific research objectives pertaining to the following four aspects of patent sale: (1) Successful sale aspect of patent lots in an auction (Research objective 1) Research objective 1: To explore the determinants of successful sale of singletons and portfolios. (2) Selling strategy aspect of the sold patents (Research objective 2) Research objective 2: To characterize the singleton and portfolio patent lots successfully sold in an auction. (3) Time dynamic aspect of factors influencing price (Research objectives 3 & 4) Research objective 3: To investigate the effect of time dynamic nature of patent age on the selling prices of singletons and portfolios. Research objective 4: To understand the effect of time dynamic trend of technological importance (TI) and patent class trend on selling prices of singletons and portfolios. (4) Valuation aspect (Research objective 5) Research objective 5: To identify the determinants of selling prices of singletons and portfolios. In this thesis, we use a combination of patent bibliometric and market based approach to study various aspects of singleton and portfolio patent sale incorporating the time dynamic aspect. A set of US patents auctioned by an US auction firm, called Ocean Tomo, is used as sample. The sample was dominated by patents from Computer & Communication field. The research findings showed significant differences in the characteristics of sold and unsold lots both in the case of singletons and portfolios. Amongst the sold lots, singletons were found to include more novel (lesser patent backward citations) and technology specific (higher C&C technology scope) patents than the portfolios sold. Further investigation on the variation in selling prices fetched by singletons and portfolios showed portfolios fetching significantly higher prices than singletons at the lot level. Interestingly, at a granular level, the equation reversed with singletons showing significantly higher price compared to the average price per individual US patent member within the portfolio. Along the time dynamic aspect, the existence of an optimal age to sell patents for higher prices is evidenced especially in the case of singletons from C&C technology field. The optimal age was found to be around 10 year 2 months of age from grant of singletons. No such optimal age was identified for portfolios. The growth trend analysis of the forward citations (technological importance of patent) and the patent applications filed within the specific patent class of a patent (attractiveness of patent class) illustrated the significance of the patent class trend in explaining variation in selling price of singletons. Finally, the valuation models of singletons and portfolios showed singletons being valued more on the patent related characteristics unlike portfolios which were valued based on the all three aspects – patent, seller and bundling. In summary, the novelty of the thesis resides in the (1) incorporation of new set of variables namely forward citation diversity, forward citations trend, patent class trend, technology scope and portfolio type in understanding patent price (2) treatment of time dynamic variables in understanding patent value and (3) focus on portfolio analysis through independent analysis of singleton and portfolio selling prices.

This diploma thesis is structured as an expert opinion and deals with business valuation of EKOSPOL a.s. Firstly, financial and strategic analysis are carried out in order to assess the company´s financial health and perspective. Financial plan is created right after using findings provided by value drivers analysis. Finally, income DCF APV valuation method as well as comparable transactions method are both used to assess the final investment value of EKOSPOL a.s.

The aim of this thesis is valuation of selected commercial bank. The first part of thesis is focused on specifics of commercial banks in comparison with non-financial companies. The second part analyses methods of valuation of commercial banks. Third part deals with valuation of Raiffeisenbank a. s. It consists of financial and strategic analysis, financial plan and finally the valuation of the bank.

The aim of my diploma thesis is the valuation of investments to reduce operating costs at the National Theatre. For the valuation I used the discounted cash flow approach in the alternative with FCFF and FCFE. I also evaluated the effectiveness of the investment based on static and dynamic methods. In the theoretical part, I focused on the description of valuation approaches and methods used for the valuation of investment efficiency.

This thesis gives a view on legislation conserning valuation of human health and life damages in the Czech republic. The aim is to provide a summary and a comparison of laws and other legislative documents and evaluate conditions of reimbursement determination. The paper also gives a basic outline of theoretical ways of valuating human health and life and their connection with reimbursement in accordance with czech legislation.