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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.
1

FINANCIAL STATEMENT PREPARERS' REVENUE DECISIONS: ACCURACY IN APPLYING RULES-BASED STANDARDS AND THE IASB-FASB REVENUE RECOGNITION MODEL

McCarthy, Mary Miller 27 June 2012 (has links)
U.S. GAAP and the software industry in particular, are on the verge of a major alteration in revenue-recognition accounting standards. The IASB-FASB joint revenue-recognition project is due to be finalized over the next year with the result being a shift from a rules-based set of accounting standards to a principles-based standard. The purpose of this research is to examine financial statement preparers' software revenue-recognition decisions under a principles-based accounting standard compared to a rules-based accounting standard both with and without a personal incentive to maximize revenue. The 2 X 2 between-subjects experiment examines the revenue-recognition judgments and decisions of financial statement preparers involved in applying rules-based standards (U.S. GAAP) and a principles-based standard (IASB-FASB Exposure Draft: Revenue from Contracts with Customers) with and without a personal incentive to maximize revenue. The study included 127 experienced financial statement preparers with an average of 20 years of experience and 82% at a manager/director level or above. The results indicate financial statement preparers applying rules-based standards in a revenue-recognition scenario provide less accurate revenue decisions than when applying a principles-based standard. Moreover, the results did not show that a personal incentive influenced the financial statement preparers in their revenue-recognition decisions. Surprisingly, in the rules-based and principles-based scenarios where a personal incentive was not present, the arithmetic mean recommended revenue amounts were higher. In providing the amount of judgment required to determine the revenue to be recognized, there was not a statistically significant difference in the amount of judgment required between subjects applying rules-based standards and subjects applying principles-based standards. The arithmetic means for rules-based subjects and principles-based indicated some judgment however not significant judgment was required. This is interesting to note as so few subjects correctly answered the revenue amount and neglected to fully apply the guidance.
2

Ontology-based information standards development

Heravi, Bahareh Rahmanzadeh January 2012 (has links)
Standards may be argued to be important enablers for achieving interoperability as they aim to provide unambiguous specifications for error-free exchange of documents and information. By implication, therefore, it is important to model and represent the concept of a standard in a clear, precise and unambiguous way. Although standards development organisations usually provide guidelines for the process of developing and approving standards, they are usually more concerned with administrative aspect of the process. As a consequence, the state-of-the-art lacks practical support for developing the structure and content of a standard specification. In short, there is no systematic development method currently available: (a) For developing the conceptual model underpinning a standard; and/or (b) to guide a group of stakeholders to develop a standard specification. Semantic interoperability is considered to be an essential factor for effective interoperation – the ability to achieve semantic interoperability effectively and efficiently being strongly equated with quality by some. Semantics require that the meaning of terms, their relationships and also the restrictions and rules in the standards should be clearly defined in the early stages of standard development and act as a basis for the latter stages. This research proposes that ontology can help standards developers and stakeholders to address the issues of improving conceptual models and providing a robust and shared understanding of the domain. This thesis presents OntoStanD, a comprehensive ontology-based standards development methodology, which utilises the best practices of the existing ontology creation methods. The potential value of OntoStanD is in providing a comprehensive, clear and unambiguous method for developing robust information standards, which are more test friendly and of higher quality. OntoStanD also facilitates standards conformance testing and change management, impacts interoperability and also assists in improved communication among the standards development team. Last, OntoStanD provides an approach that is repeatable, teachable and potentially general enough for creating any kinds of information standard.
3

The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

Giunti, Giulia January 2015 (has links)
Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. At the same time several studies claim that heterogeneity in countries’ environmental factors will not lead to harmonized accounting practices and that important differences will remain even though there is common international accounting system. This study contributes to the literature regarding a shift toward more principles-based standards by investigating the effect of increased requirements’ flexibility on disclosure practices in an international environment characterized by harmonized accounting regulations but heterogeneous disclosure practices. The standards that are used are IFRS 8 Operating segment and its predecessor IAS 14R Segment Reporting. IFRS 8 took effect from January 1 2009. The countries included in the study represent the four largest economies in Europe, namely the UK, Germany, France and Italy. The methodology used is quantitative and follows a positivistic research approach. This study investigates the impact that a regulatory change has on disclosure practices by observing data reported in the annual reports and asserts the eventual differences between the two standards and across the four countries. The study provides evidence of only a marginal change in segment disclosure practices after the introduction of IFRS 8. The change is mostly characterized by a loss of key information indicating that more flexible requirements negatively impact accounting practices. This implies that if the purpose of a regulatory change is to assure a certain level of information, more rigid requirements are to be preferred. Further, this study shows that, opposed to expectations; disclosure practices are more heterogeneous under more rules-based standards. However, there is indication that the reason for increased homogeneity is that companies listed in the UK and Germany, presenting a higher amount of segment information under IAS 14R, have decreased the information under IFRS 8. It seems thus that standard enforceability decreases under more flexible disclosure requirements.
4

Microeconomic reform of the building and development process: the development and outcomes of building regulation reform in Australia 1990-2003

Wallace, Gabrielle, not supplied January 2006 (has links)
As a component of the regulatory structure controlling building construction and land development in Australia, the system of building regulation was reformed during a period of significant restructuring of the Australian economy. The microeconomic reforms aimed to find efficiencies in government and industry sectors, and with respect to the latter, facilitate the development of competitive trade structures across national and global markets. The research provides a critical narrative account of the development and outcomes of the microeconomic reform of building regulation between 1990 and 2003. The microeconomic reform process is examined in the context of the vastly differing approaches of two Australian states, Victoria and New South Wales, with respect to the national reform agenda which was initiated and led by the Commonwealth government in response to the increasing globalization of the national economy. An understanding of what happened and why and how t he states differed with respect to the national reform agenda enabled the outcomes of the reforms to be examined for their impact upon government, industry and the community. The regulation of building construction is a constitutional responsibility of the state governments and has traditionally been controlled by local government. However, control is increasingly being centralized at the national level, in response to international pressures to adopt performance-based regulations, standards and governance systems that accord to neoliberal ideology. This has resulted in a reduction of state and local government involvement in certain building control functions with a commensurate increased role for the private sector; an increase in the complexity and quantity of regulatory instruments; a reduction in government accountability for the standard of building construction; the development of structures to facilitate competitive intranational and international trade in construction-related goods and services and a reduction in the quality and standard of buildings. The principal benefits of the reforms have accrued to industry and to government and the least benefits have accrued to the community/consumer.
5

Principbaserade och regelbaserade redovisningsstandarder : En komparativ innehållsanalys av IFRS och GRI

Hansson, Julia, Johansson, Pernilla January 2017 (has links)
Syfte: Syftet med denna studie var att jämföra redovisningsstandarderna IFRS och GRI samt granska och analysera i vilken utsträckning de är principbaserade. Studien syftade även till att undersöka i vilken utsträckning standarderna är regelbaserade.   Metod: Denna studie utgår från en hermeneutiks vetenskapstradition med en deduktiv ansats och en kvalitativ metod. Studiens empiriska material har hämtats från redovisningsstandarderna IFRS och GRI. Det insamlade materialet jämfördes mot tidigare forskning och teorier samt presenterades under kapitlet ”Resultat och analys”. Det insamlade materialet analyserades även, med hjälp av en komparativ innehållsanalys och en kodningsmanual, för att avgöra i vilken utsträckning standarderna är princip- och regelbaserade.   Resultat och slutsats: Studiens resultat visar att alla standarder innehåller både principer och regler. De finansiella redovisningsstandarderna tenderar att i större utsträckning vara regelbaserade och hållbarhetsredovisningsstandarderna tenderar att i större uträckning vara principbaserade. Studiens slutsats lyder således att det inte går att kategorisera standarderna som antingen princip- eller regelbaserade. Båda standarderna befinner sig i en gråskala, där de i viss utsträckning, är både principbaserade och regelbaserade.   Uppsatsens bidrag: Det teoretiska bidraget ger ytterligare belägg för att debatten huruvida standarderna kan anses vara princip- eller regelbaserade inte längre bör fortgå som tidigare. Det praktiska bidraget ger företag och standardanvändare en bättre förståelse för att standarderna inte är antingen princip- eller regelbaserade. Vilket skapar en medvetenhet i hur de bör tillämpa standarderna beroende på om de tenderar att vara mer eller mindre princip- eller regelbaserade.   Förslag till fortsatt forskning: Ett förslag till fortsatt forskning inom detta ämnesområde är att tillämpa denna studies tillvägagångssätt och forskningsfrågor på andra standarder, både inom IFRS och GRI men även inom andra normgivningsorgan. / Aim: The aim of this study was to compare the IFRS and GRI accounting standards as well as review and analyze to what extent they are principles-based. The study also aims to examine to what extent the standards are rules-based. Method:This study is based on a hermeneutic science tradition with a deductive approach and aqualitative method. The study's empirical data are collected from the IFRS and GRI accounting standards. The collected material was compared to previous research and theories and presented in the chapter “Results and analysis” The empirical data were also analyzed, using a comparative content analysis and coding manual, to determine to which extent the standards are principles-based and rules-based. Results and Conclusion: Our results show that all standards contain both principles and rules. The financial accounting standards tend to be rules-basedin greater occurrence, whereas sustainability reporting standards tend to be principles-based, in greater occurrence.The study therefore concludes that it isnot possible to categorize the standards as either principles or rules. Both standards are in a gray scale, where they, to some extent ,both are principles- and rules-based. Contributions of the thesis: The theoretical contribution provides further evidence that the debate whether the standards can be considered principles- or rules-based no longer should be continued as before. The practical contribution gives companies and standards users a greater understanding regarding that standards are not either principles- or rules-based. That creates an awareness of how they should apply the standards depending on if they tend to be more or less principles- or rules-based. Suggestions for further research: A proposal for further research in this subject is to apply this study’s approach and research questions on other standards, both in IFRS and GRI but also in other standards organizations.
6

Normernas karaktär i K2 och K3 : Är principbaserade normer förenliga medlegalitetsprincipen? / Characteristic of the standards in K2 and K3 – Are principal-based standardsconsistent with the principle of legality?

Fors, Emma, Tälth, Natalie January 2016 (has links)
Principbaserade standarder ger vag vägledning om hur standarder ska följas och de lämnarstort utrymme för tolkning och bedömning. I inkomstskattelagens 14 kap. 2 § uttrycks det attresultatet ska beräknas enligt bokföringsmässiga grunder samt att beskattningstidpunkten skafastställas i enlighet med god redovisningssed. Skatterättens legalitetsprincip uttrycker iregeringsformen att det måste finnas stöd i lag för att ett brott ska ha begåtts och inget straffkan annars påvisas. Det uttrycks därmed att ingen skatt får tas ut om det inte finns lagliggrund. Då företag ska fastställa beskattningstidpunkten i enlighet med god redovisningssed,kan det ge upphov till redovisningsmässiga skillnader. God redovisningssed som begrepp, ärsvårtolkat och kräver kompletterande normgivning för att skapa dess innebörd.Problematiken som återfinns då principbaserade normer påverkar ett företags beskattningtydliggörs främst då ett materiellt samband råder mellan redovisning och beskattning. Ettmateriellt samband innebär att redovisningsregler görs gällande även vid beräkning av detskattemässiga resultatet. Det materiella sambandet återfinns i inkomstskattelagen dåhänvisning görs till god redovisningssed. Enligt bokföringslagen är det Bokföringsnämndensansvar att utveckla god redovisningssed. Bokföringsnämnden har därför tagit framallomfattande regelverk som ska ge vägledning åt företag som upprättar redovisning efter godredovisningssed. K-regelverken ska gälla för företag i olika kategorier, beroende på dessstorlek. Studien undersöker de två vanligaste regelverken, K2 och K3.Syftet med studien är att undersöka om principbaserade normer är förenliga medlegalitetsprincipen. För att besvara studiens syfte genomförs en komparativ innehållsanalys avBokföringsnämndens K-regelverk, K2 och K3. Vi ämnar avgöra till vilken grad normernaskaraktär i K2 och K3 bör anses vara regel- respektive principbaserade samt dess förenlighetmed legalitetsprincipen och regeringsformen. Vid inledningen av denna studie kunde interelevant och tillräcklig forskning hittas inom området, varpå studien syftar till att bidra medkunskap. Vi vill även uppmärksamma problematiken då skatterätten hänvisar tillredovisningens god redovisningssed när tidpunkten för redovisning av intäkter och kostnaderska ske.Genom en modell har vi tydliggjort vår analys avseende normernas karaktär i K2 och K3.Modellen innefattar två dimensioner, dels till vilken grad normerna anses regel- respektiveprincipbaserade och dels till vilken grad normerna bör anses förenliga medlegalitetsprincipen. För att besvara studiens syfte har vi undersökt följande normer somåterfinns i båda regelverken: grundläggande principer, definitioner av tillgångar, skulder,intäkter och kostnader, materiella anläggningstillgångar, immateriella anläggningstillgångar,varulager, avsättningar och periodiseringar. Studiens slutsats är att principbaserade normer tillstörre grad bör anses som icke förenliga med legalitetsprincipen då de tillåter att analogislutkan tillämpas i redovisningen. Principbaserade normer i redovisningen skapar storttolkningsutrymme, vilket kan medföra att likartade företag upplever skillnader iredovisningen och följaktligen även skattemässiga skillnader. Således ska normerna i K3 inteanses vara förenliga med legalitetsprincipen och därmed anses grundlagsstridiga. / Principal-based standards give few guidelines of how the standards should be followed andthey give room for interpretations. The income tax act expresses that the income statementshould be calculated through accrual basis and the taxation time should be determined bygenerally accepted accounting principles. On the other hand, the tax law expresses a principleof legality in the governmental law that states that there has to exist a legal support for a crimeto be committed and no penalty can otherwise be addressed. When generally acceptedaccounting principles should determine the time of taxation it generates accountingdifferences. The term of generally accepted accounting principles is difficult to interpret andrequires additional standards to create its meaning.The problem that exists when principle-based standards affect a company’s taxation, clarifieswhen there is a material relationship between accounting and taxation. A material relationshipmeans that the accounting rules are applicable even for the taxable income. The material linkexists when the income tax act refers to generally accepted accounting principles, when thetaxation time should be determined. The Swedish Accounting Standards Board has thereforeestablished comprehensive framework’s that aims to guide companies when accountaccording to generally accepted accounting principles. The K-regulations shall apply forcompanies in different categories depending on their sizes. The study examines the two mostcommon frameworks, K2 and K3.The purpose of this study is to examine if principle-based standards are consistent with theprinciple of legality. To achieve the purpose of this study, a comparative content analysis ofthe The Swedish Accounting Standards Boards K-regulations, K2 and K3, is conducted. Wewish to evaluate to what extent the standards characteristics are rule- or principle-based and toevaluate the extent of the standards consistency with the principle of legality and thegovernmental law. In the beginning of this study we did not find enough relevant literature inthe field of study and we therefore want to contribute with knowledge. We also want toobserve the problems that the tax law contributes when it refers to the term of generallyaccepted accounting principles.We have clarified our analysis of the standards in K2 and K3 in a model. The modelincorporates two dimensions, partly to what extent the standards should be considered as ruleorprinciple-based and partly to what extent the standards should be considered consistentwith the principle of legality. To achieve the purpose of this study we examined standards thatoccur in both frameworks: fundamental principles, definition of assets, liabilities, incomesand costs, tangible fixed assets, intangible fixed assets, inventories, provisions and accruals. The conclusion of the study is that principle-based standards in a large extent should beconsider non consistent with the principle of legality due to that an analogy is permitted inaccounting. Principle-based standards create room for interpretation, which leads todifferences between similar companies both in accounting and in taxation. The standards inK3 should accordingly not be considered consistent with the principle of legality.This study is further on written in Swedish.
7

Padrões baseados em metas: uma abordagem quantitativa aplicada à emissão de gases por veículos marítimos e automotivos. / Goal based standards: a quantitative approach applied to gases emissions of marine and automotive

Coitinho, Marcos 09 February 2012 (has links)
Este trabalho propõe um método com base no planejamento estatístico de testes de confiabilidade para proporcionar um tratamento quantitativo aos dois primeiros níveis da abordagem de padrões baseados em metas (Goal-Based Standards). O uso do método é demonstrado em dois exemplos práticos, através da sua aplicação na meta de confiabilidade dos componentes do sistema de pós-tratamento de gases de exaustão, em motores a diesel de veículos automotivos e marítimos. Os fundamentos do trabalho incluem a teoria do planejamento estatístico de testes de confiabilidade, os princípios do GBS, tipos e características de metas de confiabilidade, a ferramenta de avaliação de segurança formal (FSA), e da análise do modo e efeito da falha (FMEA). A originalidade da contribuição do trabalho está na combinação das técnicas de planejamento de testes de confiabilidade com os princípios do GBS para quantificar o nível de atendimento das metas de confiabilidade. Dessa forma, é possível ajustar o programa de testes na verificação das metas de segurança, aumentando o conhecimento sobre o desempenho do sistema. O método é de simples aplicação permitindo a sua aplicação expedita e integrada aos processos de desenvolvimento de sistemas. / This research proposes a probabilistic method based on reliability test planning in order to provide a quantitative approach to the Tier I and II of the Goal-Based Standards (GBS). The use of the method is exhibited through its application in the reliability goal of the components of the exhaust gases post-treatment system in diesel engines for automotive and marine vehicles. The fundamentals of this work includes the theory of statistical design of reliability tests, the GBS principles, a brief description of the types and characteristics of reliability goals, the tool of Formal Safety Assessment (FSA) recommended for marítima projects, and the risk qualitative methodology based on Failure Mode Effect Analysis (FMEA). This theoretical framework was applied to two practical examples, one in the automotive industry and the other in the shipbuilding sector. The originality of this research lies in the combination of the reliability test planning techniques with the principles of GBS, in order to verify, from the whole project tests planning, the reliability goals of the basic components as a fundamental step in the assessment of system safety. The testing program can be adjusted to focus on verifying the safety goals, so that the level of knowledge about the product performance before it is delivered to the client. This work also offers the benefit of providing an easy method of system safety assessment, which allows a large number of companies to use it and to integrate it into their product development process.
8

IFRS 13 inverkan på finansiell rapportering av förvaltningsfastigheter : En komparativ studie mellan svenska börnoterade fastighetsbolag / The effect of IFRS 13 on financial reporting of investment properties : A comparative study between listed real estate companies in Sweden

Andersson, Jimmy, Jellhag, Robin January 2018 (has links)
I januari år 2013 införde IASB en ny standard (IFRS 13) med syftet att ge vägledning i hur verkligt värde bör beräknas och redovisas. Förvaltningsfastigheter är ett tillgångsslag som skall redovisas till verkligt värde antingen i värderingssyfte eller i upplysningssyfte. Förvaltningsfastigheter är fastigheter som innehas av ägaren för att generera hyresinkomster och/eller värdestegring. Den här studien syftar till att undersöka hur IFRS 13 har påverkat både värderingen och redovisningen av förvaltningsfastigheter hos svenska fastighetsbolag noterade på OMX Stockholm, Mid & Large Cap. I studien undersöks räkenskapsåren 2011–2014 för att försöka fånga utvecklingen och de förändringar som implementeringen av standarden givit upphov till. Syftet med IASB:s arbete är att harmonisera redovisningen globalt och därmed underlätta jämförelse av och förståelse för redovisning från olika delar av världen. Resultatet från vår studie indikerar att IFRS 13 inte har haft någon större inverkan på redovisningen av förvaltningsfastigheter samt att värderingstekniker och tillvägagångssätt vid värdering inte påverkats överhuvudtaget. Ett tydligt mönster som kan skönjas i studien är att fastighetsbolagen gärna väljer att värdera sina fastigheter baserat på en kassaflödesmodell som bygger på icke observerbara data i form av uppskattningar och egna antaganden. Detta trots att man i första hand skall använda information från tidigare transaktioner från likartade objekt när man uppskattar en förvaltningsfastighets värde. Icke observerbara data är något som bör undvikas i största möjliga utsträckning vid värdering till verkligt värde då det tillhör den lägsta nivån i den värderingshierarki som finns för verkligt värde i IFRS 13. Anledningen till detta är att data på de högre nivåerna (nivå 1&2) bygger på faktiska händelser och transaktioner. Icke observerbara data (nivå 3) bygger på bästa tillgängliga information då marknadsuppgifter från tidigare händelser och transaktioner saknas. För att undersöka hur bolagen har efterföljt IFRS 13 har ett par av upplysningskraven i standarden valts ut. Fastighetsbolagens årsredovisningar har sedan studerats och analyserats med dessa upplysningskrav som utgångspunkt. För att genomföra studien har all väsentlig information från bolagens årsredovisningar för samtliga räkenskapsår (2011-2014) sammanställts och jämförts. Därefter har insamlat material analyserats med hjälp av den teoretiska referensram som ligger till grund för studien. IFRS 13 är principbaserat vilket gör att standarden är öppen för tolkning. Det har medfört att den data som samlats in från fastighetsbolagens årsredovisningar också är öppen för tolkning. Enligt vår mening är det inte alltid en självklarhet exakt vad som krävs för att uppfylla kraven i en principbaserad standard. Enligt vår bedömning följer alla bolag som ingår i studien de upplysningskrav som finns att tillgå i IFRS 13. Hur standarden följs skiljer sig dock en del mellan bolagen. Den största skillnaden sedan införandet av standarden är att bolagen generellt lämnar mer information som rör värdering till verkligt värde. Studien har bidragit till insikt både i vad som påverkar värdering av förvaltningsfastigheter och hur varierande tolkningen av principbaserade standarder kan vara. En standard kan enligt vår studie uppfyllas på fler än ett sätt. / In January 2013 IASB introduced a new standard (IFRS 13) with the intention to give guidance on how to account for and calculate fair value. Investment property is an asset class that must be reported at fair value either for valuation purposes or for disclosure purposes. Investment properties are estates held by the owner to generate rental income and/or increase in value. This study aims at investigate how IFRS 13 has affected both the valuation and accounting of investment properties of Swedish real estate companies listed on OMX Stockholm, Mid & Large Cap. The study examines the fiscal years 2011-2014 in order to try to capture the development and the changes that the implementation of the standard has given rise to. The purpose of the IASB's work is to harmonize the financial reporting globally and thus facilitate comparison of understanding of accounting from different parts of the world. The results of our study indicate that IFRS 13 has not had a major impact on the reporting of investment properties and that valuation techniques and valuation procedures have not been affected at all. An obvious pattern that can be seen in the study is that real estate companies prefer to value their investment properties based on a cash flow model based on unobservable inputs like estimates and own assumptions. This in spite of the fact that information from previous transactions from similar items should be used primarily when estimating the value of an investment property. Unobservable inputs should be avoided to the greatest extent possible when fair value are calculated because it belongs to the lowest level in the hierarchy for fair value in IFRS 13. The reason for this is that data on the higher levels (levels 1&2) are based on actual events and transactions. Unobservable data (Level 3) are based on best available information as market data from past events and transactions are missing. To investigate how companies have applied IFRS 13, a pair of disclosure requirements in the standard have been sorted out. The real estate companies’ annual reports have been studied and analyzed with these disclosure requirements as a root. To complete the study, all essential information from the company's annual reports for all fiscal years (2011–2014) has been compiled and compared. Afterwards, collected material has been analyzed using the theoretical reference frame on which the study is based. Subseque IFRS 13 is principle based, which makes the standard open to interpretation. As a result, the data collected from the annual reports are also open to interpretation. In our opinion, it is not always clear exactly what is required to meet the requirements of a principle-based standard. According to our assessment, all companies included in the study follows the disclosure requirements in IFRS 13. However, the compliance of the standard differs between the companies. The main IV difference since the introduction of the standard is that the companies generally provide more information about fair value measurement. The study has provided insight into both what factors affecting valuation of investment properties and how different interpretation of principle-based standards can be. According to our study, a standard can be met in more than one way.
9

Padrões baseados em metas: uma abordagem quantitativa aplicada à emissão de gases por veículos marítimos e automotivos. / Goal based standards: a quantitative approach applied to gases emissions of marine and automotive

Marcos Coitinho 09 February 2012 (has links)
Este trabalho propõe um método com base no planejamento estatístico de testes de confiabilidade para proporcionar um tratamento quantitativo aos dois primeiros níveis da abordagem de padrões baseados em metas (Goal-Based Standards). O uso do método é demonstrado em dois exemplos práticos, através da sua aplicação na meta de confiabilidade dos componentes do sistema de pós-tratamento de gases de exaustão, em motores a diesel de veículos automotivos e marítimos. Os fundamentos do trabalho incluem a teoria do planejamento estatístico de testes de confiabilidade, os princípios do GBS, tipos e características de metas de confiabilidade, a ferramenta de avaliação de segurança formal (FSA), e da análise do modo e efeito da falha (FMEA). A originalidade da contribuição do trabalho está na combinação das técnicas de planejamento de testes de confiabilidade com os princípios do GBS para quantificar o nível de atendimento das metas de confiabilidade. Dessa forma, é possível ajustar o programa de testes na verificação das metas de segurança, aumentando o conhecimento sobre o desempenho do sistema. O método é de simples aplicação permitindo a sua aplicação expedita e integrada aos processos de desenvolvimento de sistemas. / This research proposes a probabilistic method based on reliability test planning in order to provide a quantitative approach to the Tier I and II of the Goal-Based Standards (GBS). The use of the method is exhibited through its application in the reliability goal of the components of the exhaust gases post-treatment system in diesel engines for automotive and marine vehicles. The fundamentals of this work includes the theory of statistical design of reliability tests, the GBS principles, a brief description of the types and characteristics of reliability goals, the tool of Formal Safety Assessment (FSA) recommended for marítima projects, and the risk qualitative methodology based on Failure Mode Effect Analysis (FMEA). This theoretical framework was applied to two practical examples, one in the automotive industry and the other in the shipbuilding sector. The originality of this research lies in the combination of the reliability test planning techniques with the principles of GBS, in order to verify, from the whole project tests planning, the reliability goals of the basic components as a fundamental step in the assessment of system safety. The testing program can be adjusted to focus on verifying the safety goals, so that the level of knowledge about the product performance before it is delivered to the client. This work also offers the benefit of providing an easy method of system safety assessment, which allows a large number of companies to use it and to integrate it into their product development process.

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