Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-04-04T00:34:55Z No. of bitstreams: 2 Mauro_Camilo_dos_Santos.pdf: 1108982 bytes, checksum: 19fa1d8e28c232198e2db3653e865495 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-04-04T00:34:55Z (GMT). No. of bitstreams: 2 Mauro_Camilo_dos_Santos.pdf: 1108982 bytes, checksum: 19fa1d8e28c232198e2db3653e865495 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-09-23 / With the enactment of Resolution no 3786/2009, the Central Bank of Brazil, financial institutions began to prepare and publish since December 31, 2010 in addition to the existing standards, the consolidated financial statements according to International Financial Reporting Standards - IFRS. Such procedures have caused a major change in the technical and legal framework due to existing conceptual differences between local standards - BRGAAP and international standards - IFRS. This work aims to verify whether the accounting convergence is altering the degree of conservatism in constitutions of allowance for doubtful accounts in the Consolidated Financial Statements published by financial institutions in Brazil, and whether the characteristics of the financial institutions such as size, profitability, control capital, market segment, listed on stock exchanges and public or private sector could influence the constitution of the provisions. For that were examined in the two accounting standards, the financial statements of forty-three financial conglomerates in the period 2009-2013, which represented 93% of the assets of Sistema Financeiro Nacional (National Financial System) at December 31, 2013. The results revealed differences statistically significant of provisions between the two accounting standards, showing that local standards are more conservative relative to international standards. Showed, too, that although starting from the same operations the institutions obtained different results due to the use of different standards for recognition, measurement and disclosure. On examination of the independent variables was found that there are specific groups of banks with larger discrepancies between the balances of provisions in the two financial statements indicating that the characteristics of financial institutions could influence the constitution of the provisions. / Com a edi????o da Resolu????o no 3786/2009, do Banco Central do Brasil, as Institui????es Finan-ceiras passaram a elaborar e divulgar desde 31 dez 2010 adicionalmente ??s normas vigentes, as Demonstra????es Cont??beis Consolidadas com base nas Normas Internacionais de Relat??rios Financeiros (International Financial Reporting Standards - IFRS). Tais procedimentos t??m provocado uma grande mudan??a no arcabou??o t??cnico e legal em decorr??ncia de diverg??ncias conceituais existentes entre as normas locais - BRGAAP e as normas internacionais - IFRS. Este trabalho tem por objetivo verificar se a converg??ncia cont??bil est?? alterando o grau de conservadorismo na constitui????o da provis??o para cr??ditos de liquida????o duvidosa nas De-monstra????es Cont??beis Consolidadas publicadas pelas institui????es financeiras, no Brasil, e se as caracter??sticas das institui????es financeiras como porte, rentabilidade, controle de capital, segmento de mercado de atua????o, listadas em bolsas de valores e setor p??blico ou privado poderiam influenciar na constitui????o das PCLD. Para tanto foram examinados, nos dois pa-dr??es de contabilidade, as demonstra????es financeiras de quarenta e tr??s conglomerados finan-ceiros no per??odo de 2009 a 2013, que representavam 93% dos ativos do Sistema Financeiro Nacional, em 31 de dezembro de 2013. Os resultados revelaram diferen??as estatisticamente significantes entre os valores das provis??es dos dois padr??es de contabilidade, evidenciando que as normas locais s??o mais conservadoras em rela????o ??s normas internacionais. Mostraram, tamb??m, que embora partindo das mesmas opera????es as institui????es obtiveram valores diferentes em suas carteiras de cr??dito e nos montantes de PCLD em decorr??ncia da utiliza????o de padr??es diferentes de reconhecimento, mensura????o e divulga????o. No exame das vari??veis independentes constatou-se que existem grupos espec??ficos de bancos com maiores discre-p??ncias entre os saldos de PCLD nas duas demonstra????es indicando que as caracter??sticas das institui????es financeiras poderiam influenciar na constitui????o da PCLD.

Made available in DSpace on 2014-12-17T14:08:39Z (GMT). No. of bitstreams: 1 MarcelloAD_DISSERT.pdf: 3032114 bytes, checksum: 1b49aa6af338e06fe387bb398cc85b4b (MD5) Previous issue date: 2010-05-31 / The use of infrared burners in industrial applications has many advantages in terms of technical-operational, for example, uniformity in the heat supply in the form of radiation and convection, with greater control of emissions due to the passage of exhaust gases through a macro-porous ceramic bed. This paper presents an infrared burner commercial, which was adapted an experimental ejector, capable of promoting a mixture of liquefied petroleum gas (LPG) and glycerin. By varying the percentage of dual-fuel, it was evaluated the performance of the infrared burner by performing an energy balance and atmospheric emissions. It was introduced a temperature controller with thermocouple modulating two-stage (low heat / high heat), using solenoid valves for each fuel. The infrared burner has been tested and tests by varying the amount of glycerin inserted by a gravity feed system. The method of thermodynamic analysis to estimate the load was used an aluminum plate located at the exit of combustion gases and the distribution of temperatures measured by a data acquisition system which recorded real-time measurements of the thermocouples attached. The burner had a stable combustion at levels of 15, 20 and 25% of adding glycerin in mass ratio of LPG gas, increasing the supply of heat to the plate. According to data obtained showed that there was an improvement in the efficiency of the 1st Law of infrared burner with increasing addition of glycerin. The emission levels of greenhouse gases produced by combustion (CO, NOx, SO2 and HC) met the environmental limits set by resolution No. 382/2006 of CONAMA / A utiliza??o de queimadores infravermelhos em aplica??es industriais apresenta muitas vantagens do ponto de vista t?cnico-operacional, como por exemplo, homogeneidade no fornecimento de calor, na forma de radia??o e convec??o, apresentando um maior controle das emiss?es devido ? passagem dos gases de exaust?o atrav?s de um leito cer?mico macroporoso. O presente trabalho apresenta um queimador infravermelho comercial, no qual foi adaptado um ejetor experimental, capaz de promover uma mistura de g?s liquefeito de petr?leo (GLP) e glicerina. Atrav?s da varia??o de percentuais de combust?vel dual, foi avaliado o desempenho do queimador infravermelho mediante a realiza??o de um balan?o de energia e das emiss?es atmosf?ricas. Foi introduzido um controlador de temperatura com termopar modulando dois est?gios (fogo baixo/alto), utilizando v?lvulas solen?ides para cada combust?vel. O queimador infravermelho foi submetido a testes e ensaios variando-se a quantidade de glicerina inserida por um sistema de alimenta??o por gravidade. Como m?todo de an?lise termodin?mica para estimativa de carga foi utilizada uma placa de alum?nio localizada na sa?da dos gases de combust?o, sendo a distribui??o de temperaturas medida por um sistema de aquisi??o de dados que registrou em tempo real as medidas dos termopares afixados. O queimador apresentou uma combust?o est?vel para os n?veis de 15, 20 e 25 % de adi??o de glicerina em raz?o m?ssica de GLP, aumentando o fornecimento de calor para a placa. Pelos dados obtidos, observou-se que houve uma melhora na efici?ncia de 1? Lei do queimador infravermelho quando ocorre o aumento de adi??o da glicerina na mistura. Os n?veis de emiss?es de gases poluentes produzidos pela combust?o (CO, NOx, SO2 e HC) atenderam aos limites estabelecidos pela resolu??o ambiental n? 382/ 2006 do CONAMA.

Made available in DSpace on 2014-12-17T14:57:39Z (GMT). No. of bitstreams: 1 IldefonsoMS.pdf: 1793001 bytes, checksum: 8b7c737ca595a5f30c4e9de306d3fe97 (MD5) Previous issue date: 2007-06-27 / The generation for termoeletricity is characterized as a solid process of conversion of thermal energy (heat) in electric without the necessity of mobile parts. Although the conversion process is of low efficiency the system presents high degree of trustworthiness and low requisite of maintenance and durability. Its principle is based on the studies of termogeneration carried through by Thomas Seebeck in 1800. The frank development of the technologies of solid state for termoeletricity generation, the necessity of the best exploitation of the energy, also with incentive the cogeneration processes, the reduction of the ambient impact allies to the development of modules semiconductors of high efficiency, converge to the use of the thermoeletric generation through components of solid state in remote applications. The work presents the development, construction and performance evaluation of an prototype, in pilot scale, for energy tri-generation aiming at application in remote areas. The unit is composed of a gas lamp as primary source of energy, a module commercial semiconductor for thermoelectric generation and a shirt for production of the luminosity. The project of the device made compatible a headstock for adaptation in the gas lamp, a hot source for adaptation of the module, an exchanger of to be used heat as cold source and to compose first stage of cogeneration, an exchanger of tubular heat to compose second stage of cogeneration, the elaboration of a converter dc-dc type push pull, adequacy of a system of acquisition of temperature. It was become fullfilled assembly of the prototype in group of benches for tests and assay in the full load condition in order to evaluate its efficiency, had been carried through energy balance of the unit. The prototype presented an electric efficiency of 0,73%, thermal of 56,55%, illumination of 1,35% and global of 58,62%. The developed prototype, as the adopted methodology of assay had also taken care of to the considered objectives, making possible the attainment of conclusive results concerning to the experiment. Optimization in the system of setting of the semicondutor module, improvement in the thermal insulation and design of the prototype and system of protection to the user are suggestions to become it a commercial product / A gera??o por termoeletricidade caracteriza-se como um processo s?lido de convers?o de energia t?rmica (calor) em el?trica sem a necessidade de partes m?veis. Embora o processo de convers?o seja de baixa efici?ncia o sistema apresenta alto grau de confiabilidade e baix?ssimos requisitos de manuten??o e durabilidade. Seu princ?pio ? baseado nos estudos de termogera??o realizados por Thomas Seebeck em 1821. O franco desenvolvimento das tecnologias de estado s?lido para gera??o de termoeletricidade, a necessidade do melhor aproveitamento da energia, inclusive com incentivo a processos de cogera??o, a redu??o do impacto ambiental aliados ao desenvolvimento de m?dulos semicondutores de alta efici?ncia, convergem para o uso da gera??o termoel?trica atrav?s de componentes de estado s?lido em aplica??es remotas. O trabalho apresenta o desenvolvimento, constru??o e avalia??o de performance de um prot?tipo, em escala piloto, para tri-gera??o de energia visando aplica??o em ?reas remotas. A unidade ? composta de um lampi?o a g?s combust?vel como fonte prim?ria de energia, um m?dulo semicondutor comercial para gera??o termoel?trica e uma camisa para produ??o da luminosidade. O projeto do dispositivo compatibilizou um cabe?ote para adapta??o no lampi?o, uma fonte quente para adapta??o do m?dulo, um trocador de calor para ser utilizado como fonte fria e compor o 1? est?gio de cogera??o, um trocador de calor tubular para compor o 2? est?gio de cogera??o, a elabora??o de um conversor cc-cc tipo push pull, adequa??o de um sistema de aquisi??o de temperatura. Realizou-se a montagem do prot?tipo em bancada para testes e ensaio na condi??o de carga plena a fim de avaliar a sua efici?ncia, sendo realizado balan?o de energia da unidade. O prot?tipo apresentou uma efici?ncia el?trica de 0,73%, t?rmica de 56,55%, de ilumina??o de 1,35% e global de 58,62%. O prot?tipo desenvolvido, como tamb?m a metodologia de ensaio adotada atenderam aos objetivos propostos, possibilitando a obten??o de resultados conclusivos acerca do experimento. Otimiza??o no sistema de fixa??o do m?dulo semicondutor, melhoramento na isola??o t?rmica e design do prot?tipo e sistema de prote??o ao usu?rio s?o sugest?es para torn?-lo um produto comercial

Made available in DSpace on 2015-12-03T18:35:28Z (GMT). No. of bitstreams: 1 Rodrigo_Marcelli.pdf: 1102111 bytes, checksum: 47b82f8805814148944b78cd504fb0f2 (MD5) Previous issue date: 2013-08-30 / In the last few years, Brazil has undergone a profound change in the way companies are pro-vided with access to capital markets; this has required greater transparency in the preparation of financial statements and disclosure of accounts. Recent scandals in the history of the finan-cial markets that have involved the practice of accounting choices for the purpose of managing results, require users of this information to be increasingly well prepared. This study seeks to analyze the existence of evidence of management practices in the results of financial state-ments of Brazilian construction companies listed in the BM & FBovespa in the period 2000-2012. The approach adopted for the detection of results management was based on the specif-ic accruals used for panel data methods with the development and employment of a particular model that follows the pattern of the Generalized Linear Mixed Model (GLMM). The re-search revealed that the financial statements published by the Brazilian building constructors for the years 2003-2006 and 2009-2010, show signs of results management with the use of the liquid variable for the amount of real estate sold. The results also suggest that large-sized Bra-zilian building constructors tend to manage their results more than small-sized firms. On the basis of the findings of this research, it is clear that information is not being disclosed that allows an assessment of the quality and performance of companies. There is thus a need for a reform of financial disclosure policies with regard to factors linked to revenue recognition and measurement and in particular, the total budgeted costs of work performed (POC) and the scheduled completion percentage / Nos ??ltimos anos o Brasil passou por uma evolu????o no acesso de companhias ao mercado de capitais, exigindo maior transpar??ncia na elabora????o e divulga????o de informa????es cont??beis. Esc??ndalos recentes na hist??ria do mercado financeiro, envolvendo a pr??tica de escolhas cont??beis com objetivo de gerenciar resultados, exige que os usu??rios destas informa????es estejam cada vez mais preparados. Este estudo buscou analisar a exist??ncia de evid??ncias de pr??ticas de gerenciamento de resultados nas demonstra????es financeiras de construtoras brasileiras listadas na BM&FBovespa no per??odo de 2000 ?? 2012. A abordagem adotada para a identifica????o do gerenciamento de resultados foi de acumula????es espec??ficas (specifc accruals), utilizando a t??cnica de dados em painel com o desenvolvimento e aplica????o de modelo especifico seguindo a abordagem dos Modelos Lineares Generalizados Mistos. A pesquisa revelou que as demonstra????es financeiras publicadas pelas construtoras brasileiras nos anos de 2003 ?? 2006, 2009 e 2010 apresentam ind??cios de gerenciamento de resultado com a utiliza????o da vari??vel Receita l??quida de im??veis vendidos. Os resultados tamb??m apontam que as construtoras brasileiras de maior porte tendem a gerenciar seus resultados mais que as construtoras de menor porte. Com as descobertas desta pesquisa percebe-se que informa????es que permitam avaliar a qualidade e o desempenho das companhias n??o s??o divulgadas, necessitando de uma reforma nas pol??ticas de divulga????o das demonstra????es financeiras, principalmente sobre fatores atrelados a mensura????o e reconhecimento de receitas, em especifico, o custo or??ado total de obra e o percentual de obra conclu??da - POC