Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-06-07T18:03:34Z No. of bitstreams: 2 HAMILTON CRUZ NEVES JUNIOR.pdf: 4080164 bytes, checksum: dcfca2a4598c2741282bf94fc30c3bde (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-06-07T18:03:34Z (GMT). No. of bitstreams: 2 HAMILTON CRUZ NEVES JUNIOR.pdf: 4080164 bytes, checksum: dcfca2a4598c2741282bf94fc30c3bde (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-07-27 / This research outlined a longitudinal view of Asset Backed Securities (in Brazilian version named FIDC) presenting evaluation events and problems that led to the early amortization and/or settlement by analyzing 44 ABS of a sample selected in the period between the years 2005 and 2014. It???s a descriptive and bibliographic research, with a qualitative approach and informative material content analysis related to such funds: regulations, prospectuses, rating reports and minutes of shareholders' meetings available on the websites of Brazilian Securities Commission (CVM) and Center for Custody and Financial Settlement of Securities (CETIP). The limitation of this research was that the document databases for the history of each existing fund with the CVM are not always complete. This study aimed to identify the main features of these ABS, the reasons that led to the evaluation events, and the presence of evidence to suggest "conflict of interest" from the perspective of agency theory in the management of these funds. On the one hand the results showed that many ABS who enjoyed high preliminary rating had operational problems that hampered receivables flows for these funds: only 20% of evaluated cases, ratings agencies could lower the ratings before evaluation events were announced . On the other hand, during biennium 2014/2015 CVM sought to improve legislation to prevent conflicts of interest among the participants of these operations, and to create mechanisms to ensure necessary information flows for credit rating agencies to carry out their monitoring work more effectively. / Essa disserta????o delineou um panorama longitudinal dos Fundos de Investimento em Direitos Credit??rios (FIDCs) que apresentaram eventos de avalia????o e problemas que levaram ?? amortiza????o e/ou liquida????o antecipada, analisando 44 FIDCs de uma amostra selecionada no per??odo que vai entre os anos de 2005 a 2014. Trata-se de uma pesquisa descritiva e bibliogr??fica, com abordagem qualitativa e an??lise de conte??do de material informativo referente a esses fundos: regulamentos, prospectos, relat??rios de rating e atas das assembleias de cotistas dispon??veis nas p??ginas da internet da Comiss??o de Valores Mobili??rios (CVM) e da Central de Cust??dia e Liquida????o Financeira de T??tulos (CETIP). A limita????o para a realiza????o desta pesquisa foi que os bancos de dados de documentos referentes ao hist??rico de cada fundo existente junto a CVM nem sempre s??o completos. Este trabalho objetivou identificar as principais caracter??sticas desses FIDCs, os motivos que levaram aos eventos de avalia????o e a presen??a de elementos que indiquem ???conflito de interesses??? sob a ??tica da Teoria da Ag??ncia na administra????o desses fundos. De um lado os resultados mostraram que diversos FIDCs que gozavam de elevado rating preliminar apresentaram problemas operacionais que prejudicaram o fluxo de receb??veis para esses fundos: somente em 20% dos casos avaliados, as ag??ncias puderam rebaixar os ratings antes que fossem acionados os eventos de avalia????o. Por outro lado, a CVM no bi??nio (2014/2015) procurou aprimorar a legisla????o para evitar conflitos de interesse entre os participantes dessas opera????es, bem como criar mecanismos que garantam o fluxo de informa????es necess??rias para que a ag??ncias de classifica????o de risco possam realizar seus trabalhos de monitoramento com mais efic??cia.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:06:18Z No. of bitstreams: 2 Fab??ola D???Agostini Peleias.pdf: 1095248 bytes, checksum: c2e855673f21c61c746dc10139ca07b2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-16T18:06:18Z (GMT). No. of bitstreams: 2 Fab??ola D???Agostini Peleias.pdf: 1095248 bytes, checksum: c2e855673f21c61c746dc10139ca07b2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-01-31 / The accounting professional who prepares financial statements, which must be clear and accurate, needs to consider the comprehension degree of the user of financial information. Therefore, they have to enhance the language quality necessary to prepare these statements. In this context, there has been an increase in readability studies and a need to increase the written language of financial information. The aim of this research was to verify the (un) favorable linguistic features in financial statements of companies listed in Brazilian capital market, in Brazilian Portuguese. In this regard, the Textual Linguistics was chosen as a basis theory, because it allows the study of grammatical, semantic and pragmatic features of the Language. Based on the proposed aim, a tool was designed ??? a checklist of (un) favorable linguistic features pointed in financial information literature. Two constructs were considered for this end: cohesion and coherence. The favorable linguistic features categorized in the tool are: pause, ellipsis, simple sentences, sentences up to two lines, connectors and substitution. And the unfavorable are: repetition of words, long sentences, complex sentences, lack of parallelism, lack of pause, confused text, words of more than three syllables and jargon. The financial statements of IBRX50 BOVESPA 2015 social year were researched, and, for each one, the Flesch test was applied. It was observed very little variability in Flesch results. Therefore, three companies with the highest Flesch results and three with the smallest were chosen and analyzed in Atlas TI Software, through the codes. For each code, a(n) (un) favorable feature was categorized and observed in the six selected financial statements. All (un) favorable features were detected in the financial statements, in higher or smaller quantity. However, when comparing these results with the Flesch ones, there was no relationship between them. It was expected that companies with higher Flesch for readability would present more favorable features, and companies with smaller Flesch, more unfavorable. Nonetheless, this was not found in the researched sample. In this sense, it could be said that the Flesch test alone is insufficient for Financial Statements readability. It is necessary to consider other qualitative features. / O profissional cont??bil que atua na prepara????o das demonstra????es financeiras, que devem ser claras, precisa considerar o grau de compreens??o do usu??rio que utiliza a informa????o cont??bil. Por isso, deve buscar melhorar a qualidade da linguagem que utiliza na prepara????o dessas demonstra????es. Nesse cen??rio, tem havido um aumento de estudos da readability e da necessidade de melhora na linguagem escrita das informa????es cont??beis. O objetivo deste trabalho foi verificar os mecanismos lingu??sticos (des)favor??veis nas demonstra????es financeiras de empresas listadas no mercado de capitais brasileiro, no idioma portugu??s brasileiro. Para isso, optou-se pela Lingu??stica Textual como teoria de base, pois ela permite estudar as caracter??sticas gramaticais, sem??nticas e pragm??ticas da l??ngua. Ao considerar o objetivo proposto, foi constru??do um instrumento, que ?? um checklist de mecanismos (des)favor??veis apontados na literatura para as demonstra????es financeiras. Para isso, dois constructos foram considerados: coes??o e coer??ncia. No instrumento, os mecanismos lingu??sticos favor??veis categorizados foram: pausa, elipse, estruturas simples, senten??as de at?? duas linhas, uso de conectores e a substitui????o. E os desfavor??veis foram: repeti????o de palavras, frases longas, estruturas complexas, quebra de paralelismo, falta de pausa, confus??o no texto, poliss??labas e jarg??o. Foram pesquisadas as demonstra????es financeiras do exerc??cio de 2015 das empresas do IBRX50 (BOVESPA) e para cada uma, foi aplicada a m??trica de Flesch. Observou-se pouca variabilidade na nota de Flesch nas empresas. Foram ent??o selecionadas tr??s com maior Flesch e tr??s com menor para an??lise no software Atlas TI, por meio dos c??digos. Para cada um, foi elencado um mecanismo (des)favor??vel. Esses mecanismos foram observados nas seis demonstra????es financeiras selecionadas. Todos os mecanismos favor??veis e desfavor??veis do instrumento foram observados nas demonstra????es financeiras, em maior ou menor grau. Contudo, ao comparar esses resultados com as notas de Flesch, n??o se verificou rela????o entre eles. Esperava-se que empresas com maior Flesch para readability apresentariam mais mecanismos favor??veis, e empresas com menor Flesch, mais desfavor??veis. Entretanto, isso n??o ocorreu na amostra pesquisada. Assim, entende-se que a m??trica de Flesch, sozinha, ?? insuficiente para a readability das Demonstra????es, sendo necess??rio observar outros atributos qualitativos.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-17T16:16:38Z No. of bitstreams: 2 Sidnei Gomes de Avelar.pdf: 503633 bytes, checksum: 795c78f00786fce33104d54a1120051d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-17T16:16:38Z (GMT). No. of bitstreams: 2 Sidnei Gomes de Avelar.pdf: 503633 bytes, checksum: 795c78f00786fce33104d54a1120051d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2007-10-23 / This research deals with the accounting of the Liability in concession contracts of highways in the State of Sao Paulo in according to national and international regulations. Its main objective is to check the perception of experts in the subject, under a vision of the power of both the grantor and concessionaires, regarding the subject and the repercussions of the monetary correction in highway concession contracts with payable liability. Methodologically, this research is divided in 3 steps. The first step consisted of an exploratory research through review of the existing literature, which was very poor in terms of specific accounting of the liability of highways in the State of Sao Paulo. The second step consisted of the search of various opinions on the issue, both the regulatory agencies and the concessionaires. The third step consisted of interviews with experts in the subject and the projection of the effects of monetary correction in the long term. The survey revealed the lack of national regulatory agencies??? definition on the accounting treatment of road concessions, the difficulties of applying international standards to concession contracts in Brazil because its specificity and the effect of the monetary correction applied to both forms of liability registration. / Esta pesquisa trata da contabiliza????o do ??nus Fixo nos contratos de concess??o de rodovias no Estado de S??o Paulo frente ?? regulamenta????o nacional e internacional. Tem como objetivo principal verificar a percep????o de especialistas da ??rea, tanto numa vis??o do poder concedente quanto das concession??rias, a respeito do tema e os reflexos da atualiza????o monet??ria em concess??o de rodovia com ??nus Fixo a pagar. Metodologicamente, esta disserta????o divide-se em 3 etapas. Na primeira, houve uma pesquisa explorat??ria por meio de revis??o da literatura existente, que se revelou bastante escassa no que tange ao aspecto da contabiliza????o espec??fica do ??nus Fixo das rodovias paulistas. Uma segunda etapa consistiu da busca dos diversos posicionamentos a respeito do tema, tanto dos ??rg??os reguladores como das concession??rias. A terceira etapa consistiu de entrevistas com especialistas da ??rea e proje????o dos efeitos da atualiza????o monet??ria no longo prazo. A pesquisa revelou a indefini????o dos ??rg??os reguladores nacionais sobre o tratamento cont??bil das concess??es rodovi??rias, as dificuldades de aplica????o das normas internacionais aos contratos de concess??o no Brasil dada sua especificidade e o efeito da atualiza????o monet??ria aplicada as duas formas de registro do ??nus Fixo.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-06-05T20:44:27Z No. of bitstreams: 2 Antonio Carlos Ferreira da Silva.pdf: 1044121 bytes, checksum: 52e18db88557f93675efb3efb710e7d0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-06-05T20:44:27Z (GMT). No. of bitstreams: 2 Antonio Carlos Ferreira da Silva.pdf: 1044121 bytes, checksum: 52e18db88557f93675efb3efb710e7d0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-09-05 / In order to safeguard civil rights, the citizens require State intervention to enforce the law in the composition of controversies. Justice applies the Civil Procedure Law ??? CPC/15, to give reason to whomever has it. The forensic accounting report, as an evidence admitted in Court, seeks to shed light on the truth, when proof requires technical-scientific knowledge. In this context, the aim of this study was to ascertain the contribution of such a report to the judges of the Central Civil Court in S??o Paulo city, to support their convictions when passing a sentence. The research is descriptive and qualitative, and it was carried out through documentation survey, content analysis of judge preliminary decisions, forensic accounting reports and sentences of twelve lawsuits in the civil law area. The findings of the forensic accounting report, additional explanation forensic accounting report and additional forensic accounting report are based on the contribution to the motivations of the judges, as to the reasons for their conviction, when passing their sentences. The guidelines of the accounting literature were applied to forensic accounting expertise, CFC standards, and art. 473 of CPC / 15 law with the forensic accounting reports. The quality score of these reports was checked; as well as their use in convincing judges, using keywords relevant to the forensic accounting expertise. The quality score and the degree of reports use are in line with the rates presented in the literature, supporting the fact that reports need improvements, as well as emphasis on continuing professional education programs for forensic accountants; and the interaction between the Regional Accounting Councils (CRC) and the State Schools of the Judiciary. It was found that quality reports contribute with the formation of the judges' convictions and decisions. / O cidad??o, na salvaguarda dos seus interesses, requer a interven????o do Estado, com a aplica????o da lei na composi????o das controv??rsias. A justi??a utiliza o C??digo de Processo Civil, para dar a raz??o a quem efetivamente a tem. O laudo cont??bil como prova admitida em ju??zo busca dar luz ?? verdade, quando a prova requer conhecimento t??cnico-cient??fico. Nesse cen??rio, o objetivo deste estudo ?? conhecer a contribui????o do laudo para os ju??zes do Foro Central C??vel da Capital Paulista, no processo de fundamenta????o de suas convic????es ao proferirem as senten??as. A pesquisa ?? descritiva e qualitativa, e efetivou-se a partir do levantamento documental, pela an??lise de conte??do das decis??es de saneamento, laudos cont??beis e senten??as de 12 processos da ??rea do direito civil de diferentes varas e peritos. Buscou-se nos achados reportados no laudo cont??bil, laudo de esclarecimentos e laudo complementar a contribui????o para as fundamenta????es dos ju??zes, quanto ??s raz??es do seu convencimento, ao proferirem suas senten??as. Foram trianguladas as diretrizes da literatura aplicada ?? per??cia cont??bil, normas do CFC, e o art. 473 do CPC/15, com os laudos cont??beis. Aferiu-se o n??vel de qualidade dos laudos e o seu grau de utiliza????o na forma????o de convencimento dos ju??zes, com o uso de palavras-chave pertinentes ?? per??cia. A nota de qualidade e o grau de utiliza????o dos laudos obtidos est??o em linha com os ??ndices apresentados na literatura, corroborando que melhorias s??o necess??rias nos laudos, al??m de maior ??nfase nos programas de educa????o profissional continuada para os peritos cont??beis. Ainda, a intera????o entre os Conselhos Regionais de Contabilidade e as Escolas Estaduais da Magistratura. Encontrou-se que laudos realizados com qualidade contribuem para a forma????o das convic????es e decis??es dos ju??zes.

Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2018-12-06T15:03:52Z No. of bitstreams: 1 2011 - Jo?o Victor da Paschoa Manh?es.pdf: 1280902 bytes, checksum: 9e5b2c0f40ea398aa5676bc9410c7963 (MD5) / Made available in DSpace on 2018-12-06T15:03:52Z (GMT). No. of bitstreams: 1 2011 - Jo?o Victor da Paschoa Manh?es.pdf: 1280902 bytes, checksum: 9e5b2c0f40ea398aa5676bc9410c7963 (MD5) Previous issue date: 2011-04-15 / The sea transport is the main modal used in brazilian's international commerce, responsible for 93,76%, in 2008, of the whole internacional freight in Brazil, which highlights the importance of the sector for either national exports or imports. The containerization of the load has been quickly growing throughout the years. In 2010, 75% of all loads transported in the world were keep in containers. The main goal of this study was to indentify the most relevant factors that lead to a more competitive port according to the users of the ports of brazilian South-east region. A mainly quantitative assessment reaching descriptive and exploratory subjects has been executed. The Factorial Analysis was chosen as the statistic tool to analyze data. That analysis was driven by 31 variables and identified 8 factors that together explani 75% of the variance found among the 31 studied variables. The identified factors and the percentage of variance were explainde by: Factor 1: Support Infrastructure (15,90%); Factor 2: Customs efficiency (11,97%); Factor 3: Public Power Endorsement (10,04%); Factor 4: Container specialization (9,23%); Factor 5: Port Image (7,68%); factor 6: Speed and security in the operation (7,28%); Factor 7: Audit flexibility (6,67%); Factor 8: Land Acess (6,21%). / O transporte mar?timo ? o principal modal utilizado no com?rcio exterior brasileiro, respons?vel, em 2008, por 93,76% da movimenta??o do com?rcio internacional do Brasil, o que evidencia a import?ncia do setor, tanto para as exporta??es quanto para as importa??es nacionais. O processo de conteineriza??o de carga vem crescendo ao longo dos anos. No ano de 2010, aproximadamente, 75% das cargas movimentadas no mundo foram armazenadas em cont?ineres. O objetivo principal do estudo foi identifica??o dos fatores mais relevantes para a competitividade portu?ria, segundo a percep??o dos usu?rios de portos da regi?o Sudeste brasileira, atrav?s de uma pesquisa de car?ter predominantemente quantitativo de cunho descritivo e explorat?rio. Foi utilizada a An?lise Fatorial (AF) como ferramenta estat?stica para an?lise dos dados. A an?lise fatorial final foi realizada com 31 vari?veis e identificou-se oito fatores que, juntos, explicam 75% da vari?ncia das 31 vari?veis do estudo. Os fatores identificados e o percentual de vari?ncia explicada foram: Fator 1: Infraestrutura de apoio (15,90%); Fator 2: Efici?ncia Aduaneira (11,97%); Fator 3: Participa??o do Poder P?blico (10,04%); Fator 4: Especializa??o em Cont?iner (9,23%); Fator 5: Imagem do Porto (7,68%); Fator 6: Rapidez e Seguran?a na Opera??o (7,28%); Fator 7: Flexibilidade na Fiscaliza??o (6,67%); e Fator 8: Acesso terrestre (6,21%).

Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2018-12-06T15:33:47Z No. of bitstreams: 1 2013 - Tatiane Pinto de Oliveira.pdf: 9317541 bytes, checksum: 679ad8a2ef29c5f4173b89c71984becf (MD5) / Made available in DSpace on 2018-12-06T15:33:47Z (GMT). No. of bitstreams: 1 2013 - Tatiane Pinto de Oliveira.pdf: 9317541 bytes, checksum: 679ad8a2ef29c5f4173b89c71984becf (MD5) Previous issue date: 2013-01-31 / The objective of this dissertation was to propose, implement and validate a tool for managing continuous process improvement through integration of two well-known tools in the market, the Omega 8 Orca, aimed to assess the maturity of processes, and the BSC, as manager of the results, in order to give these organizations a more targeted tool for the Brazilian. From an integrated view of these methods was designed Iris - Manager of Organizational Process Maturity. In general, this tool proposes to assess the maturity levels of six strategic elements - top management commitment, organization and structure, training, performance indicators, customer relationship and integration of information system - representing the management structure of organizations, mapping the current levels of maturity and realizing the projected future levels, desired by companies. To address the gap between the company's current stages and the stages desired are proposed action plans, which designate what measures, should be taken to ensure that the objectives are achieved. To follow up the evolution of these maturity levels, it was proposed to use the method of measuring the BSC, which has its four perspectives linked to the strategic elements of the 8 Omega ORCA. Action research was chosen as the implementation methodology of this study, to propose a suitable method of preparation and implementation of organizational studies. Thus, this methodology allowed the study objectives were achieved in the implementation of the tool in the two selected companies. The development of the research took place in two stages to validate the proposed tool. In this study validated the phases of implementation, regarding the evaluation of the maturity of organizational processes. The validation step of measuring the evolution of the elements was not possible in this study because tracking the development of maturity of the companies? demand more time than willing to complete this survey. However, the results of the three phases, related to the maturity of the companies studied were validated through interviews with their representatives, and the issues raised were arranged in a conceptual map, which summarizes the perceptions of companies about the proposed tool. The tool was considered an ally to the strategic decisions of firms and organizational development. / O objetivo desta disserta??o foi propor, implantar e validar uma ferramenta para gerenciamento da melhoria cont?nua de processos por meio da integra??o de duas ferramentas conhecidas no mercado, o Omega 8 Orca, voltada para avaliar a maturidade de processos, e o BSC, como gerenciador dos resultados, de modo a dotar essas organiza??es de uma ferramenta mais direcionada ? realidade brasileira. A partir de uma vis?o integrada destes m?todos foi idealizado o ?ris - Gerenciador de Maturidade de Processos Organizacionais. De um modo geral, esta ferramenta prop?e avaliar os n?veis de maturidade de seis elementos estrat?gicos - comprometimento da alta dire??o, organiza??o e estrutura, treinamento, indicadores de desempenho, relacionamento com os clientes e integra??o do sistema de informa??o - que representam a estrutura gerencial das organiza??es, mapeando os n?veis atuais de maturidade e realizando a proje??o dos n?veis futuros, desejados pelas empresas. Para solucionar a dist?ncia, entre os est?gios atuais da empresa e os est?gios desejados, s?o propostos planos de a??o, que designam quais medidas devem ser tomadas para que os objetivos sejam alcan?ados. Para realizar o acompanhamento da evolu??o de maturidade desses n?veis, foi proposta a utiliza??o do m?todo de mensura??o do BSC, que possui as suas quatro perspectivas atreladas aos elementos estrat?gicos do 8 Omega ORCA. A pesquisa-a??o foi escolhida como metodologia de implanta??o deste estudo, por propor um m?todo adequado de elabora??o e implanta??o de estudos organizacionais. Assim, essa metodologia permitiu que os objetivos do estudo fossem alcan?ados na implanta??o da ferramenta nas duas empresas selecionadas. O desenvolvimento da pesquisa se deu em dois momentos para a valida??o da ferramenta proposta. Neste trabalho foram validadas as fases de implanta??o, referentes ? avalia??o da maturidade dos processos organizacionais. A etapa de valida??o da mensura??o da evolu??o dos elementos n?o foi poss?vel neste estudo, pois o acompanhamento do desenvolvimento de maturidade das empresas demanda mais tempo do que o disposto para a conclus?o desta pesquisa. Por?m, os resultados das tr?s fases, referentes ? maturidade das empresas estudadas, foram validados atrav?s de entrevistas com os seus representantes, e os temas levantados foram dispostos num mapa conceitual, que resumiu as percep??es das empresas sobre a ferramenta proposta. A ferramenta foi considerada como uma aliada ?s decis?es estrat?gicas das empresas e ao desenvolvimento organizacional.

Made available in DSpace on 2014-12-17T14:58:25Z (GMT). No. of bitstreams: 1 GustavoAB.pdf: 2461248 bytes, checksum: 0536be02b6961005820ca67a7e2765de (MD5) Previous issue date: 2007-01-19 / Fillers are often added in composites to enhance performance and/or to reduce cost. Fiberglass pipes must meet performance requirements and industrial sand is frequently added for the pipe to be cost competitive. The sand is added to increase pipe wall thickness, thus increase pipe stiffness. The main goal of the present work is to conduct an experimental investigation between pipes fabricated with and without de addition of sand, to be used in the petroleum industry. Pipes were built using E-glass fibers, polyester resin and siliceous sand. The fabrication process used hand lay up and filament winding and was divided in two different parts: the liner and the structural wall. All tested pipes had the same liner, but different structural wall composition, which is the layer where siliceous sand may be added or not. The comparative investigation was developed considering the results of longitudinal tensile tests, hoop tensile tests, hydrostatic pressure leak tests and parallel-plate loading stiffness tests. SEM was used to analyze if the sand caused any damage to the glass fibers, during the fabrication process, because of the fiber-sand contact. The procedure was also used to verify the composite conditions after the hydrostatic pressure leak test. The results proved that the addition of siliceous sand reduced the leak pressure in about 17 %. In the other hand, this loss in pressure was compensated by a stiffness increment of more than 380 %. MEV analyses show that it is possible to find damage on the fiber-sand contact, but on a very small amount. On most cases, the contact occurs without damage evidences. In summary, the addition of sand filler represented a 27.8 % of cost reduction, when compared to a pipe designed with glass fiber and resin only. This cost reduction combined to the good mechanical tests results make siliceous sand filler suitable for fiberglass pressure pipes / Cargas de adi??o s?o utilizadas com freq??ncia, em materiais comp?sitos, para atingir propriedades mec?nicas requeridas por normas e para redu??o de custos. As tubula??es em pl?stico refor?ado com fibras de vidro (PRFV), utilizadas para aplica??es com altas press?es, devem atender a requisitos m?nimos de projeto estabelecidos em normas. Para tanto, a areia vem sendo utilizada como carga de adi??o, no sentido de manter os tubos em PRFV competitivos no mercado. A areia ? adicionada para aumentar a espessura da parede, aumentando com isso a rigidez. Este trabalho teve como principal objetivo analisar a influ?ncia da areia nas propriedades mec?nicas de tubula??es de PRFV, visando sua aplica??o na ind?stria do petr?leo e do g?s, atrav?s de ensaios comparativos entre tubos com e sem a adi??o de areia. Os tubos foram fabricados com fibras de vidro tipo E na forma de fios cont?nuos e manta, resina poli?ster ortoft?lica e areia quartzosa. A fabrica??o foi realizada em duas etapas distintas, sendo a primeira camada do tubo denominada de barreira qu?mica (processo de lamina??o manual) e a segunda camada denominada estrutura (fabricada pelo processo de filamento cont?nuo). A areia ? adicionada no tubo juntamente com as camadas de filamento cont?nuo e, portanto, ? um constituinte da estrutura do tubo. A an?lise comparativa foi conduzida atrav?s de ensaios de tra??o axial e ircunferencial, press?o hidrost?tica e rigidez, al?m de an?lises com microsc?pio eletr?nico de varredura (MEV). Foram avaliadas as for?as resultantes de ruptura e o m?dulo de elasticidade circunferencial, al?m da rigidez. As an?lises com MEV foram conduzidas para verificar a presen?a de danos causados as fibras, durante o processo de fabrica??o, e para verificar as condi??es do laminado ap?s os ensaios de press?o hidrost?tica. Os resultados mostraram que a adi??o de areia causou uma redu??o na press?o de ruptura do tubo de 17 %. Por?m esta perda foi compensada pelo grande acr?scimo na rigidez que foi da ordem de 380 % . As an?lises no MEV mostraram que ocorrem danos durante o processo de fabrica??o, mas em quantidades muito pequenas. Na maioria dos casos o contato areia/fibras ocorre sem evid?ncias de danos. Em resumo, a areia representa uma redu??o de 27,8 % no custo final do tubo, que somado aos bons resultados obtidos nos ensaios mec?nicos, faz deste material uma excelente op??o de carga de adi??o para tubula??es de PRFV utilizadas com altas press?es

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2018-02-15T14:53:05Z No. of bitstreams: 1 EdsonMenesesDaSilvaFilho_DISSERT.pdf: 1071828 bytes, checksum: 66af333e048ec8dc3d85d5abd30c9a47 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2018-02-20T00:13:34Z (GMT) No. of bitstreams: 1 EdsonMenesesDaSilvaFilho_DISSERT.pdf: 1071828 bytes, checksum: 66af333e048ec8dc3d85d5abd30c9a47 (MD5) / Made available in DSpace on 2018-02-20T00:13:34Z (GMT). No. of bitstreams: 1 EdsonMenesesDaSilvaFilho_DISSERT.pdf: 1071828 bytes, checksum: 66af333e048ec8dc3d85d5abd30c9a47 (MD5) Previous issue date: 2017-12-12 / O v?rus da Chikungunya (CHIK) ? uma epidemia no Brasil com 170.000 casos no primeiro semestre de 2016. Mais de 60% dos pacientes apresentam rea??o e remiss?o de artralgia cr?nica com dor debilitante que dura anos. N?o existem agentes terap?uticos espec?ficos para tratar e reabilitar pessoas infectadas com CHIK. Dor persistente pode levar ? incapacita??o exigindo tratamento farmacol?gico de longo prazo. Os avan?os nos tratamentos n?o farmacol?gicos s?o necess?rios para promover o al?vio da dor sem efeitos colaterais e restaurar a funcionalidade. Aqui, n?s demonstramos que a Estimula??o Transcraniana com Corrente Cont?nua (ETCC) sobre o c?rtex motor prim?rio reduz significativamente a dor na fase cr?nica da CHIK. Nossos achados sugerem que a ETCC pode ser uma terapia eficaz, barata e implant?vel em ?reas que n?o possuem recursos e que apresentam um grande n?mero de pacientes com dor cr?nica persistente gerada pela CHIK. / The Chikungunya (CHIK) virus is epidemic in Brazil, with 170,000 cases in the first half of 2016. More than 60% of patients present relapsing and remitting chronic arthralgia with debilitating pain lasting years. There are no specific therapeutic agents to treat and rehabilitee infected persons with CHIK. Persistent pain can lead to incapacitation, requiring long-term pharmacological treatment. Advances in non-pharmacological treatments are necessary to promote pain relief without side effects and to restore functionality. Here, we demonstrate that the transcranial direct current stimulation (tDCS) across the primary motor cortex significantly reduces pain in the chronic phase of CHIK. Our findings suggest tDCS could be an effective, inexpensive and deployable therapy to areas lacking resources with a great number of patients with chronic CHIK persistent pain.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-06-05T18:15:26Z No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-06-12T20:02:22Z (GMT) No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) / Made available in DSpace on 2017-06-12T20:02:22Z (GMT). No. of bitstreams: 1 CeciliaMariaMedeirosDantasDeMelo_DISSERT.pdf: 1373911 bytes, checksum: 0b5059e6a28df228fafad46f8f5cc835 (MD5) Previous issue date: 2017-03-10 / Os estudos sobre remunera??o de executivos t?m sido foco de bastante discuss?o no meio acad?mico e no mercado. Esta pesquisa busca analisar se a remunera??o dos executivos exerce influ?ncia na persist?ncia do desempenho das empresas listadas na BM&FBOVESPA. Para atingir este objetivo, foi utilizado um modelo econom?trico com as vari?veis ? lucro operacional, remunera??o fixa, b?nus, participa??o nos lucros, pagamento baseado em a??es, tamanho, alavancagem e grau de responsabilidade social, para uma amostra de cento e quatro empresas abertas, no per?odo de 2011 a 2015, cujas informa??es est?o dispon?veis na base de dados da Bloomberg. Utilizou-se, como ferramenta estat?stica, uma abordagem de painel din?mico por estima??o pelo M?todo dos Momentos Generalizados de Sistema (GMM-SYS), de Arellano e Bover (1995) e Blundell e Bond (1998). Os resultados mostram que apenas as empresas de controle governamental n?o apresentaram resultados persistentes. Quanto ? remunera??o, observou-se que a parcela fixa contribui para o aumento da persist?ncia no desempenho das companhias de controle institucional, familiar e difuso. Al?m disso, verificou-se, em todos os tipos de controle, a n?o signific?ncia do pagamento de b?nus, apesar de ter apresentado coeficientes relevantes. Por outro lado, a participa??o nos lucros apresentou uma rela??o positiva com o lucro operacional no ano anterior nas companhias de controle governamental. J? o pagamento baseado em a??es influencia na gera??o de lucros mais persistentes apenas quando o controle ? do tipo difuso, divergindo dos achados de Baber, Kang e Kumar (1998) e Ashley e Yang (2004), em que n?o foi observada signific?ncia de tal vari?vel. Constatou-se, ainda, que vari?veis como tamanho e alavancagem contribuem para elevar a persist?ncia dos lucros, enquanto a responsabilidade social contribui para a sua redu??o. / Studies on business executives? compensation have been the focus of much discussion in academia and in the market. This research seeks to analyze whether executive compensation influences the performance persistence of the companies listed on BM&FBOVESPA. To achieve this objective, an econometric model was used with the variables - operating profit, fixed compensation, bonus, profit sharing, share-based payment, size, leverage and social responsibility level - for a sample of one hundred and four open companies, in the period from 2011 to 2015, whose information are available in the Bloomberg database. As a statistical tool, a dynamic panel approach was used by Arellano and Bover (1995) and Blundell and Bond (1998) to estimate the system Generalized Moments of Time (GMM-SYS) method. The results show that only the governmental control companies did not present persistent results. Regarding the compensation, it was observed that the fixed compensation contributes to increase the performance persistence on institutional, family and diffuse controlled companies. In addition, it was found, in all types of control, the non-significance of the payment of bonuses, despite the relevant coefficients. On the other hand, profit sharing had a positive outcome with operating profit in the previous year in government-owned companies. The stock-based payment influences the generation profit in a more persistent way only when the control is diffuse, differing from the findings of Baber, Kang and Kumar (1998) and Ashley and Yang (2004), in which there was no significant variable change. It was also observed that variables such as size and leverage contributes to increase the persistence of profits, while social responsibility contributes to their reduction.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T14:43:30Z No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T13:59:34Z (GMT) No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) / Made available in DSpace on 2017-07-14T13:59:34Z (GMT). No. of bitstreams: 1 FernandaNunesDantas_DISSERT.pdf: 3317619 bytes, checksum: 0b72fbcf250a561dcbb44cbe53001767 (MD5) Previous issue date: 2017-03-27 / As quest?es sociais e ambientais t?m impulsionado a sociedade moderna na busca por um novo modelo de gest?o no qual as empresas procurem definir estrat?gias que estejam alinhadas a aspectos de sustentabilidade empresarial que n?o sejam meramente financeiros. Associado a esta nova realidade, o Governo Federal editou em 2016 a Lei n? 13.303 que torna obrigat?ria a ado??o de pr?ticas de sustentabilidade empresarial e Responsabilidade Social Corporativa pelas empresas estatais brasileiras, situa??o que deve ser implantada pelos Portos P?blicos no Brasil. Face ao exposto, a presente pesquisa busca contribuir neste sentido, objetivando avaliar o desempenho empresarial das Companhias Docas brasileiras em rela??o aos aspectos que permeiam a sustentabilidade empresarial. Para tanto, foram selecionados indicadores de desempenho que permitem avaliar a performance das Companhias Docas brasileiras em rela??o a esses aspectos, que foram analisados atrav?s do m?todo multicrit?rio PROMETHEE II, aos quais foram atribu?dos pesos de import?ncia pelos gestores das Companhias investigadas, de forma a agregar menos subjetividade ? an?lise dos dados. Os resultados encontrados sugerem que empresas com melhores indicadores econ?mico-financeiros n?o necessariamente possuem os melhores ?ndices sociais e ambientais, o que permite inferir que, no geral, as companhias necessitam implantar um sistema de acompanhamento voltado para a gest?o da sustentabilidade alicer?ada na tr?ade ambiental, social e econ?mico-financeira. Os achados da pesquisam apontam, ainda, que a Companhia Docas do Par? possui a gest?o mais sustent?vel, apresentando boa coloca??o para as tr?s vertentes de sustentabilidade. Em seguida, tem-se a Companhia Docas do Cear?, que obteve um ?timo desempenho ambiental, ocupando a primeira posi??o para esse aspecto no per?odo analisado. Por outro lado, a Companhia Docas do Rio Grande do Norte ocupou a ?ltima posi??o no ranking final influenciada pelos fracos desempenhos nas gest?es social e econ?mico-financeira. / Social and environmental issues have driven modern society to seek a new management model in which companies look for strategies that join aspects related to Managerial Sustaintability. The Law 13303/16 makes practices of corporate sustainability and Corporate Social Responsibility mandatory by Brazilian state-owned companies, including Brazilian Public Ports. The present research aims to evaluate the business performance of Brazilian Docks Companies in relation to the aspects that permeate the area of business sustainability. We selected performance indicators that allow us to evaluate the performance of the Brazilian Docks Companies in relation to these aspects, to which weightings were assigned by the managers of the Companies investigated, in order to add less subjectivity in the data analysis. The results suggest that companies with better economic and financial indicators do not necessarily have the best social and environmental indexes, which makes it possible to infer that, in general, companies need to implement a monitoring system focused on sustainability management based on the environmental, social and financial triad. The findings also point out that Para Dock Company has the most sustainable management, presenting a good placement for the three sustainability strands. Next, we have Ceara Dock Company, which have obtained a good environmental performance, occupying the first position for this aspect in the analyzed period. On the other hand, Rio Grande do Norte Dock Company has occupied the last position in the final ranking influenced by the poor performance in social and financial management.