Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-09-05T21:25:06Z No. of bitstreams: 1 GeomerezRaduanDeOliveiraBandeira_DISSERT.pdf: 2930861 bytes, checksum: b7311886e410f311c89413b3ca1e1fd4 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-09-18T21:03:44Z (GMT) No. of bitstreams: 1 GeomerezRaduanDeOliveiraBandeira_DISSERT.pdf: 2930861 bytes, checksum: b7311886e410f311c89413b3ca1e1fd4 (MD5) / Made available in DSpace on 2017-09-18T21:03:44Z (GMT). No. of bitstreams: 1 GeomerezRaduanDeOliveiraBandeira_DISSERT.pdf: 2930861 bytes, checksum: b7311886e410f311c89413b3ca1e1fd4 (MD5) Previous issue date: 2017-06-22 / Uma alternativa vi?vel para institui??es que possuem m?ltiplos usu?rios com necessidade de acessar aplica??es desktops ? o Desktop-as-a-Service (DaaS), que caracteriza-se pela entrega de um ambiente desktop que executa remotamente. A virtualiza??o de recursos em conjunto com o balanceamento de carga s?o amplamente utilizados em infraestruturas que hospedam servi?os com demandas sazonais, replicando inst?ncias e distribuindo as requisi??es entre elas para alcan?ar elasticidade. Entretanto o balanceamento de carga n?o ? a solu??o mais adequada para o DaaS, uma vez que sess?es nesse servi?o s?o de longa dura??o e n?o s?o migradas para um novo servidor que seja adicionado ao balanceador, permanecendo a lentid?o percebida pelos usu?rios j? conectados a um servidor sobrecarregado. Neste contexto, o redimensionamento din?mico de recursos em uma inst?ncia virtual se mostra como a abordagem mais apropriada. Contudo, solu??es tradicionais de virtualiza??o exigem a reinicializa??o do servidor afetado, e consequentemente, finalizando as sess?es DaaS com seus respectivos usu?rios. Por outro lado, virtualiza??o baseada em cont?ineres permitem tal redimensionamento, por?m exige interven??es manuais do administrador para ajustar a quantidade de recursos mediante ? demanda. Este trabalho apresenta o ConManager, um controlador autoadaptativo para ambientes baseados em cont?ineres, que tem como prop?sito o redimensionamento din?mico de recursos virtualizados para lidar com sobrecargas sazonais. A proposta foi aplicada como estudo de caso nos laborat?rios de inform?tica da Escola de Ci?ncias e Tecnologia da Universidade Federal do Rio Grande do Norte. O ConManager monitora a utiliza??o de recursos nos laborat?rios, detectando cen?rios de sobrecarga, e propondo planos de adapta??o que s?o aplicados na infraestrutura de suporte ao servi?o DaaS, efetivamente redistribuindo recursos de cont?ineres subutilizados para os sobrecarregados. A ferramenta se encontra em uso e isso trouxe ganhos percept?veis como diminui??o do tempo de adapta??o de recursos e a simplifica??o do gerenciamento do ambiente, beneficiando a equipe de tecnologia da informa??o da institui??o, respons?vel por manter o servi?o e ? comunidade acad?mica que desfruta de um ambiente computacional mais est?vel. / A viable alternative for institutions that have multiple users who need access to desktop applications is Desktop-as-a-Service (DaaS), which is characterized by the delivery of a desktop environment that runs remotely. Resource virtualization and load balancing are widely used techniques in infrastructures that host services with seasonal demands, replicating instances and distributing requests among them to achieve elasticity. However load balancing is not the most suitable solution for DaaS, since sessions in this service are long lasting and are not migrated to a new server that is added to the balancer, remaining the slowness perceived by users already connected to an overloaded server. In this context, the dynamic resizing of resources in a virtual instance is shown as the most appropriate approach. However, traditional virtualization solutions require a reboot of the affected server, and consequently, terminating DaaS sessions with their respective users. On the other hand, container-based virtualization allows such resizing, but requires manual administrator intervention to adjust the amount of resources on demand. This work presents ConManager, a self-adaptive controller for container-based environments, which aims to dynamically resize virtualized resources to handle seasonal loads. The proposal has been applied as a case study in the computer laboratories of the Escola de Ci?ncias e Tecnologia of the Universidade Federal do Rio Grande do Norte. ConManager monitors the use of resources in laboratories, detecting overhead scenarios, and proposing adaptation plans that are applied to the DaaS service support infrastructure, effectively redistributing resources from underutilized containers to overloaded ones. The tool is currently in use and has brought noticeable gains such as reduced time to adapt resources and simplified environmental management, benefiting the institution?s information technology team, responsible for maintaining the service and the academic community that enjoys a Stable computing environment.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-11-01T21:47:47Z No. of bitstreams: 1 DanniloMartinsCunha_DISSERT.pdf: 1409598 bytes, checksum: ba0a80abd8341353d6629fde5b97e659 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-11-08T19:02:46Z (GMT) No. of bitstreams: 1 DanniloMartinsCunha_DISSERT.pdf: 1409598 bytes, checksum: ba0a80abd8341353d6629fde5b97e659 (MD5) / Made available in DSpace on 2017-11-08T19:02:46Z (GMT). No. of bitstreams: 1 DanniloMartinsCunha_DISSERT.pdf: 1409598 bytes, checksum: ba0a80abd8341353d6629fde5b97e659 (MD5) Previous issue date: 2017-07-03 / Este trabalho tem o objetivo de apresentar a estrutura, a descri??o e a valida??o de uma arquitetura de software. Essa arquitetura tem a capacidade de possibilitar a constru??o de novas ferramentas. Essas novas ferramentas possuem o prop?sito de realizar a avalia??o cont?nua do desempenho do aluno no processo de ensino-aprendizagem. Atrav?s de uma pesquisa de car?ter explorat?rio e a fim de validar a arquitetura de software proposta, foi realizado um estudo de caso composto por tr?s situa??es. Esse estudo de caso foi realizado nas turmas do 1? ano do curso de inform?tica do Campus Avan?ado Lajes do Instituto Federal de Educa??o, Ci?ncia e Tecnologia do Rio Grande do Norte (IFRN). Esse estudo de caso abordou o assunto de fun??es exponenciais da disciplina de matem?tica 1. Logo ap?s o professor ministrar o assunto de fun??es exponenciais, uma avalia??o composta por apenas uma ?nica quest?o objetiva foi constru?da e disponibilizada para a turma durante uma aula expositiva. Em seguida, esses alunos responderam a avalia??o em quest?o, permitindo que o professor gerasse um breve relat?rio a respeito do desempenho da turma em rela??o ao conte?do abordado em sala de aula. Uma vez de posse desses dados, o professor teve condi??es de decidir se realizava uma revis?o a respeito do assunto ministrado ou se dava sequ?ncia ao desenvolvimento de sua disciplina. Em uma situa??o do estudo de caso, o professor observou que ele poderia dar sequ?ncia ao desenvolvimento de sua disciplina. No entanto, nas demais situa??es do estudo de caso, o professor percebeu que ele deveria realizar uma breve revis?o a respeito do conte?do abordado, visto que as turmas haviam apresentado um desempenho muito baixo. Esse processo se deu atrav?s da utiliza??o de um sistema esquel?tico desenvolvido com base na arquitetura de software proposta. O sistema constru?do foi implementado atrav?s da utiliza??o de tecnologias web a fim de disponibiliz?-lo na Internet. Dessa forma, esse sistema estaria mais acess?vel aos alunos, seja por um notebook, tablet, smartphone ou qualquer outro dispositivo que possibilitasse o acesso ? Internet. Pode-se dizer que essa ? uma maneira ?gil de fornecer um melhor direcionamento em rela??o aos assuntos ministrados durante as aulas dos professores. Ap?s a realiza??o do processo de valida??o da arquitetura de software proposta, os dados gerados foram coletados, analisados e apresentados. Por fim, tem-se as conclus?es extra?das a partir da constru??o deste trabalho e algumas propostas que poder?o ser desenvolvidas em trabalhos futuros. / This work has the objective of a structure, a description and a validity of a software architecture. This architecture has an ability to enable the construction of new tools. These new tools aim to perform a continuous assessment of performance throughout the teaching-learning process. Through a research of exploratory nature and in order to validate a proposed software architecture, a case study composed of three situations was carried out. This case study was carried out in the 1st year classes of the computer science course of the Lajes Advanced Campus of the Federal Institute of Education, Science and Technology of Rio Grande do Norte (IFRN). This case study addresses the subject of the exponential functions of the mathematics discipline 1. Soon after the teacher teaches the subject of exponential functions, an assessment composed of only a single objective question was constructed and made available to a class during an expository class. Then, these students responded to an assessment in question, allowing the teacher to generate a brief report on the performance of the class in relation to the content addressed in the classroom. Once in possession of data, the teacher was able to decide whether to carry out a revision regarding the matter given or to develop his discipline. In a case study situation, the teacher noted that he may have told the development of his discipline. However, in what concerns a study of the content addressed, since classes had a very low performance. This process is created through the use of a skeletal system developed based on the proposed software architecture. The built system was implemented through the use of web technologies on the Internet. In this way, this system is more accessible to students, through a notebook, tablet, smartphone or any other device that allows access to the Internet. It can be said that it is a way of providing a better direction in relation to those taught during teacher's classes. After the validation process of the software architecture, the generated data were collected, analyzed and described. Finally, we draw conclusions drawn from the construction of the work and some proposals and development materials developed in future works.

Submitted by PPG Odontologia (odontologia-pg@pucrs.br) on 2018-03-09T17:05:54Z No. of bitstreams: 1 ROSANGELA_MELLO_VIEIRA_DIS.pdf: 2509683 bytes, checksum: 029b2e55766a406fa01c070281169016 (MD5) / Approved for entry into archive by Tatiana Lopes (tatiana.lopes@pucrs.br) on 2018-03-14T12:03:02Z (GMT) No. of bitstreams: 1 ROSANGELA_MELLO_VIEIRA_DIS.pdf: 2509683 bytes, checksum: 029b2e55766a406fa01c070281169016 (MD5) / Made available in DSpace on 2018-03-14T12:12:44Z (GMT). No. of bitstreams: 1 ROSANGELA_MELLO_VIEIRA_DIS.pdf: 2509683 bytes, checksum: 029b2e55766a406fa01c070281169016 (MD5) Previous issue date: 2018-01-18 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / Introduction: The fracture of nickel titanium endodontic instruments may have a negative impact on the prognosis of the treatment, mainly because it blocks or prevents access to the root canal system in all its extension, compromising its modeling and sanification. Results from in vitro studies suggest that reciprocating motion can reduce the risks of torsion fracture and cyclic fatigue of NiTi instruments, compared to the continuous rotation movement. However, most of the studies that evaluate fracture resistance of instruments in reciprocating and rotational motion are in vitro studies, the generation of evidence of which is limited in comparison to the level of evidence generated by clinical studies in humans. Therefore, the present systematic review investigated whether the available evidence supports the hypothesis that reciprocating motion results in a lower clinical incidence of NiTi limb fracture as compared to rotational kinematics. Methodology: The PubMed, Embase, Isi Web of Science and Cochrane Library databases were searched until August 2017, without language restriction. In addition to the electronic searches, manual searches were made for additional references in specific chapters of relevant books in the area and also search in the gray literature. Based on the inclusion and exclusion criteria, two reviewers independently assessed the quality of each study based on the NewCastle Ottawa scale. The main exposure variable was the type of kinematics used to prepare the root canal (continuous or reciprocating) and the primary outcome variable was determined by the incidence of fracture of NiTi instruments in endodontic treatments. The incidence of fracture was recorded, having as unit of analysis: patients, teeth, instruments or channels. Other confounding variables collected included: country, year of publication, study design, type of system, group of teeth, number of sessions, operator and number of uses of NiTi instruments. The sources of heterogeneity were explored and the bi and multivariate meta logistic regression were performed to calculate the pooled estimates - odds ratios (OR) and 95% CI - for the incidence of instrument fracture, assessing the role of primary exposure and co- as moderators of the outcome. Results: Among the 737 articles initially identified, after the duplicates were removed, 39 comprised the final quantitative analysis, of which 32 reported the use of continuous rotation and 7 the use of reciprocating kinematics. Thirty-seven studies were included in the meta regression (N = 48,405 instruments). The aggregate clinical incidence of fracture of NiTi files was 2.43%, being 2.62% for continuous rotational movement and 0.4% for reciprocating kinematics. In the bivariate analysis, continuous rotational motion showed a greater incidence of fracture in relation to the reciprocating kinematics (OR = 6.39, 95% CI = 1.10-36.9), and the other associated covariates (p <0.05) with the incidence of fracture were: year of publication, operator and number of uses of the instruments. The multivariate models revealed that the number of uses of NiTi files in> 1 tooth (OR = 6.46, 95% CI = 1.42-29.3) and that general clinical operators (OR = 11.8, 95% CI = 1.49-93.5) were independently associated with a higher incidence of fracture of NiTi files, whereas kinematics was non-significant (OR = 1.56, 95% CI= 0.24-10, 0) after the settings. Conclusions: Available evidence from observational studies is limited but consistent, suggesting that reciprocating kinematics is associated with a lower incidence of fracture of NiTi files when compared to continuous rotation. In addition, the results revealed that other related clinical factors to the abilities of the operator,to the number of uses of the NiTi instruments, and to the advances in alloy composition as well as in the design of the files, have proved to be more relevant factors for fracture prevention than the type of kinematics employed. / Introdu??o: A fratura de instrumentos endod?nticos de n?quel tit?nio pode ter um impacto negativo no progn?stico do tratamento, sobretudo por bloquear ou impedir o acesso ao sistema de canais radiculares em toda sua extens?o, comprometendo a sua modelagem e sanifica??o. Resultados de estudos in vitro sugerem que o movimento reciprocante pode reduzir os riscos de fratura por tors?o e fadiga c?clica dos instrumentos de NiTi, comparado ao movimento de rota??o cont?nua. Ainda assim, a maioria dos estudos que avaliam a resist?ncia ? fratura de instrumentos no movimento reciprocante e rotat?rio s?o estudos in vitro, cuja gera??o de evid?ncias ? limitada em compara??o ao n?vel de evid?ncia gerada por estudos cl?nicos em humanos. Portanto, a presente revis?o sistem?tica investigou se a evid?ncia dispon?vel suporta a hip?tese de que o movimento reciprocante resulta em uma menor incid?ncia cl?nica de fratura de limas de NiTi, em compara??o com a cinem?tica rotat?ria. Metodologia: Foram pesquisadas as bases de dados PubMed, Embase, Isi Web of Science e Cochrane Library at? agosto de 2017, sem restri??o de idiomas. Al?m das buscas eletr?nicas foram realizadas buscas manuais por refer?ncias adicionais em cap?tulos espec?ficos de livros relevantes na ?rea e tamb?m busca na literatura cinza. Com base nos crit?rios de inclus?o e exclus?o, dois revisores avaliaram independentemente a qualidade de cada estudo com base na escala de NewCastle Ottawa. A principal vari?vel de exposi??o foi o tipo de cinem?tica empregada para o preparo do canal radicular (rotat?ria cont?nua ou reciprocante) e a vari?vel de desfecho prim?rio foi determinada pela incid?ncia de fratura de instrumentos de NiTi em tratamentos endod?nticos. A incid?ncia de fratura foi registrada, tendo como unidade de an?lise: pacientes, dentes, instrumentos ou canais. Outras vari?veis de confundimento coletadas incluiram: pa?s, ano de publica??o, desenho do estudo, tipo de sistema, grupo de dentes, n?mero de sess?es, operador e n?mero de usos dos instrumentos de NiTi. As fontes de heterogeneidade foram exploradas e a meta regress?o log?stica bi e multivariada foram realizadas para calcular as estimativas agrupadas ? odds ratios (OR) e 95%IC ? para a incid?ncia de fratura de instrumentos, avaliando o papel da exposi??o principal e das co-vari?veis, como moderadores do desfecho. Resultados: Entre os 737 artigos inicialmente identificados, ap?s remo??o das duplicatas, 39 compuseram a an?lise quantitativa final, dos quais 32 reportavam o uso de rota??o cont?nua e 7 o uso de cinem?tica reciprocante. Trinta e sete estudos foram inclu?dos na meta regress?o (N=48.405 instrumentos). A incid?ncia cl?nica agregada de fratura de limas de NiTi foi de 2,43%, sendo de 2,62% para o movimento rotat?rio cont?nuo e de 0,4% para a cinem?tica reciprocante. Na an?lise bivariada, o movimento rotat?rio cont?nuo demonstrou uma incid?ncia maior de fratura em rela??o ? cinem?tica reciprocante (OR=6,39, IC95%=1,10- 36,9), e as outras covari?veis associadas (p<0,05) com a incid?ncia de fratura foram: ano de publica??o, operador e n?mero de usos dos instrumentos. Os modelos multivariados revelaram que o n?mero de usos de limas de NiTi em >1 dente (OR=6,46, IC95%=1,42-29,3) e que operadores cl?nicos gerais (OR=11,8, IC95%=1,49-93,5) foram associados de modo independente com uma maior incid?ncia de fratura de limas de NiTi, enquanto que a cinem?tica demonstrou-se n?o-significante (OR=1,56, IC95%=0,24-10,0) ap?s os ajustes. Conclus?es: A evid?ncia dispon?vel, oriunda de estudos observacionais, ? limitada por?m consistente, sugerindo que a cinem?tica reciprocante est? associada com uma menor incid?ncia de fratura de limas de NiTi, quando comparada ao movimento de rota??o cont?nua. Al?m disso, os resultados revelaram que outros fatores cl?nicos relacionados ?s habilidades do operador, ao n?mero de usos dos instrumentos de NiTi, e aos avan?os na composi??o das ligas bem como no desenho das limas, demonstraram ser fatores mais relevantes para a preven??o da fratura do que o tipo de cinem?tica empregada.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Marcelo_Francisco_Nogueira.pdf: 1081308 bytes, checksum: bd40cd30b8296d10974165e6c52672e7 (MD5) Previous issue date: 2006-08-25 / The general objective of that work is to identify if there are noises to commit the process of the communication accounting judicial pericial. For so much, he/she came, for first, the allusive theoretical referencial to the characteristics of the communication process and their implications in the judicial expertise, with emphasis for the verifiable noises in each stage, and, at the end of that stage, the own expertise concept was discussed, to the light of the communication process. Soon afterwards, field research was accomplished in the city of Florian??polis / SC with magistrates, experts and lawyers with the purpose of verifying, indeed, there are noises in the process of communication accounting forensic accounting, regarding those issuing ones and addressees of the messages and where those noises ponder. The results revealed, among other aspects, that there are differences in relation to the expertise concept, their procedures and rites, on the part of the magistrates, lawyers and experts and that, probably, in function of the common repertoire, there is adult alignment among the lawyers' opinions and of the magistrates. Like this, the accounting judicial expertise can give his/her contribution, for the society, with the offer of more didactic and clear decisions, with larger quality of the information pericial generating better understanding conditions on the part of the users and users of decision, but so that that happens is necessary to know the communication process, to formulate appropriate messages to the addressees' repertoire, avoiding the noxious effects of the noises. / O objetivo geral desse trabalho ?? identificar se h?? ru??dos que possam comprometer o processo da comunica????o pericial judicial cont??bil. Para tanto, apresentou-se, por primeiro, o referencial te??rico alusivo ??s caracter??sticas do processo de comunica????o e suas implica????es na per??cia judicial, com ??nfase para os ru??dos verific??veis em cada etapa, sendo que, ao final dessa etapa, discutiu-se o pr??prio conceito de per??cia, ?? luz do processo de comunica????o. Em seguida, foi realizada pesquisa de campo na cidade de Florian??polis/SC com magistrados, peritos e advogados com a finalidade de verificar se, efetivamente, h?? ru??dos no processo de comunica????o pericial judicial cont??bil, referentes a esses emitentes e destinat??rios das mensagens e onde esses ru??dos se concentram. Os resultados revelaram, entre outros aspectos, que h?? diferen??as em rela????o ao conceito de per??cia, seus procedimentos e ritos, por parte dos magistrados, advogados e peritos e que, provavelmente, em fun????o do repert??rio comum, h?? maior alinhamento entre as opini??es dos advogados e dos magistrados. Assim, a per??cia judicial cont??bil pode dar sua contribui????o, para a sociedade, com a oferta de laudos mais did??ticos e claros, com maior qualidade da informa????o pericial gerando melhores condi????es de compreensibilidade por parte dos usu??rios e tomadores de decis??o, mas para que isso ocorra ?? necess??rio conhecer o processo de comunica????o, para formular mensagens adequadas ao repert??rio dos destinat??rios, evitando os efeitos nocivos dos ru??dos.

Made available in DSpace on 2015-12-03T18:35:13Z (GMT). No. of bitstreams: 1 Igor_Gabriel_Lima.pdf: 717019 bytes, checksum: 5662244b600e793af4d59d707996612b (MD5) Previous issue date: 2010-05-27 / The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them. This work has the aim of to study regulatory developments of Accounting on the world stage and, consequently, the reflections on disclosure of information's by Brazilian companies. Sought by a qualitative and quantitative study, exploratory and nature documentary, establish the link between the increase in the volume of disclosure in explanatory notes of Brazilian Companies for Air Transport and the compliance of such notes shown in relation to the Brazilian Accounting Legislation. Such compliance was gauged through an indicator, the model proposed by this study was called, Disclosure Compliance Index to the Pronouncements of the CPC (DCI), from the analysis of disclosures. Beyond disclosure compliance, the study found the increase in the level of disclosure by the companies studied in the period after the dissemination of Technical Pronouncements of CPC, proposing, for both a new indicator called Disclosure Evolution Level of Brazilian Companies for Air Transport (DELair). Data analysis and application of indicators proposed by the study gave the conclusion that the patent concern with increased disclosure ledger explanatory notes, since most Technical Pronouncements of CPC brings in its scope the ledger information request additional mandatory or voluntary. In a second time this study showed an increase in the disclosure level by companies' components of census, and finally found the Disclosure Compliance Index being 62,62% and 67,01% adherence to ledger mandatory disclosure by Technical Pronouncements of CPC to the companies TAM and GOL respectively. / A Contabilidade tem como uma de suas principais fun????es a comunica????o dos fatos ocorridos em determinado per??odo aos seus usu??rios. Para que essa fun????o seja realizada com ??xito, a Ci??ncia Cont??bil, constantemente, aprimora seus mecanismos documentais, padronizando relat??rios e adequando-se ??s realidades e necessidades dos usu??rios no que tange ?? mensura????o e divulga????o da informa????o relevante aos mesmos. O presente trabalho tem o intuito de estudar a evolu????o normativa da ci??ncia cont??bil no cen??rio mundial e, conseq??entemente, os reflexos na divulga????o de informa????es cont??beis pelas empresas brasileiras. Buscou-se, atrav??s de um estudo qualitativo e quantitativo, explorat??rio e de car??ter documental, apurar a liga????o entre o aumento do volume de evidencia????o em notas explicativas das empresas brasileiras de Transporte A??reo e a conformidade de tais notas evidenciadas em rela????o ?? Legisla????o Cont??bil Brasileira. Tal conformidade foi aferida atrav??s de um indicador, cujo modelo proposto por este estudo foi denominado, ??ndice de Conformidade de Evidencia????o (ICE), a partir do qual ?? feita a an??lise das evidencia????es cont??beis. Al??m da conformidade de evidencia????o o estudo verificou o aumento do volume de evidencia????o pelas empresas estudadas, no per??odo ap??s a divulga????o dos Pronunciamentos T??cnicos do CPC, propondo, para tanto, um novo indicador chamado de Evolu????o do N??vel de Evidencia????o das Empresas Brasileiras de Transporte A??reo (ENEva??reo). A an??lise dos dados e a aplica????o dos indicadores propostos pelo estudo proporcionaram a conclus??o de que ?? patente a preocupa????o com o aumento da evidencia????o cont??bil em notas explicativas, uma vez que a maioria dos Pronunciamentos T??cnicos do CPC traz em seu escopo a solicita????o de informa????es cont??beis adicionais obrigat??rias ou facultativas. Num segundo momento este estudo comprovou o aumento no n??vel de evidencia????o cont??bil pelas empresas componentes do censo, e, finalmente apurou o ??ndice de Conformidade de Evidencia????o, sendo 62,62% e 67,01% a ader??ncia ?? evidencia????o cont??bil obrigat??ria pelos Pronunciamentos T??cnicos do CPC das empresas TAM e GOL respectivamente.

Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Regis_Cesar_Cunha.pdf: 481756 bytes, checksum: 73c17b435048372f6cb838b14f4296e1 (MD5) Previous issue date: 2010-05-24 / This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we have used the studies of Verrecchia (2001), Dye (2001), Healy and Papely (2001), and Core (2001) to form the basis of the theoretical framework. Thus, we developed seven hypotheses related to the level of disclosure and business characteristics of such companies and four control variables, as follows: (i) hypotheses: profitability, debt, size, stock control, securities issued, size of the audit company and opportunity growth and (ii) control variables: the identity of the controlling shareholder, corporate governance, ADR, and shares on BOVESPA. This research can be classified as descriptive-explanatory, since it is a description of the evolution of the level of disclosure of companies and seeks to find explanations for the motives of these levels of disclosure. The sample used was 25 publicly traded companies in the electricity sector in the period from 2003 to 2007. Regression was used with panel data for the empirical test. The result was that level of disclosure of companies surveyed suffer little evolution over the years studied in connection with the reasons that explain the level of disclosure, only variables related to size and shares listed on BOVESPA proved positive relationship. / Este trabalho teve como objetivo avaliar os motivos que levam ?? divulga????o de informa????es pelas empresas de energia el??trica brasileiras. Para tal, utilizaram-se os estudos foram utilizados de Verrecchia (2001), Dye (2001), Healy e Papely (2001) e Core (2001) como base do referencial te??rico. Foram elaboradas sete hip??teses relacionadas ao n??vel de disclosure e ??s caracter??sticas das empresas em rela????o ??s seguintes vari??veis: rentabilidade, endividamento, tamanho, controle acion??rio, emiss??o de t??tulos, tamanho da empresa de auditoria e oportunidade de crescimento e mais quatro vari??veis de controle: identidade do acionista controlador, governan??a corporativa, ADR e a????es na BOVESPA. A classifica????o metodol??gica desta pesquisa enquadra-se como descritiva-explicativa, pois faz uma descri????o da evolu????o do n??vel de disclosure das empresas e procura encontrar explica????es para os motivos desses n??veis de divulga????o. A amostra utilizada contemplava 25 empresas de capital aberto do setor de energia el??trica no per??odo de 2003 a 2007. Utilizou-se regress??o com dados em painel para o teste emp??rico. Os resultados obtidos pela estat??stica descritiva demonstram que o ??ndice de disclosure m??dio das empresas pesquisadas se mativeram praticamente inalterados no per??odo desta pesquisa; outro fato foi que nenhuma empresa nos anos pesquisados divulgou informa????es sobre proje????es.Os resultados da an??lise em painel evidenciam que o n??vel de disclosure das empresas pesquisadas sofreu uma pequena evolu????o durante os anos pesquisados. Com refer??ncia aos motivos que explicam o n??vel de disclosure, encontrou-se rela????o positiva com as vari??veis tamanho e a????es listadas na BOVESPA.

Made available in DSpace on 2015-12-03T18:35:18Z (GMT). No. of bitstreams: 1 Marta_Aparecida_Martins_Queiroz.pdf: 1595743 bytes, checksum: c9d541845000560043aa888a4f5a31fc (MD5) Previous issue date: 2011-02-25 / The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who have been facing several difficulties during the analysis of these reports, due to the diversity of models and information submitted. This situation got worse because of the increase of importance the accounting information has taken nowadays, as it has became a key source for decision taking in regard to the economic performance of companies. In this context, it was introduced in Brazil the process of convergence to international standards of accounting which has helped to end the asymmetry of accounting information. With Brazil's adherence to the convergence to these standards, one of the procedures is the realization of the impairment test, by means of CPC-01, issued by the Accounting Pronouncements Committee and approved by the Securities Commission with Resolution No. 527, which deals with the loss of the recoverability of assets. This rule provides that when an asset or group of assets is recorded by a value greater than the benefits it can provide, it should be recognized a value of loss in the income, denominating assets impairment loss. In this context the aim of this research is to analyze the compliance of impairment required by the CPC-01 and the position of the independent auditors in their assessments, in the absence of all or part of these requirements regarding the disclosure of the impairment loss on assets. From this on we build up the methodological procedures. First, we defined what are the requirements of the rule, founded upon the theoretical constructs of the research. We adopted a qualitative research. On that basis, we analyzed a sample composed of fifty-five companies which were listed in the IBOVESPA index over in the first quarter of 2010. Of these twelve showed impairment and measured. The Data collection took place by means of obtaining the financial statements of the years 2008 and 2009 published on websites of CVM, BOVESPA and also sites of the twelve companies which made the disclosure. The results show that six companies failed to comply with the requirements of disclosure asked by the CPC-01. In the reports of the independent auditors there are not reservations about this, because the auditors only point a Financial Statement if the omission is relevant to these criteria and varies according to the volume of a company's operations, concluding that there is still asymmetry in the accounting information despite efforts to standardize accounting. The results indicate that the compliance with the requirements for disclosure for the impairment loss laid in the CPC-01 occurred in a partial way in the majority of the companies surveyed. / O atual cen??rio mundial cujas bases se assentam no processo de globaliza????o econ??mica, resultou na necessidade de que as empresas elaborem suas Demonstra????es Cont??beis com base em normas uniformes, de modo a permitir relat??rios cont??beis padronizados e com a necess??ria homogeneidade, suprindo de forma mais eficiente ??s necessidades dos usu??rios da informa????o cont??bil, os quais t??m enfrentado diversas dificuldades durante a an??lise dos referidos relat??rios, em virtude da diversidade de modelos e informa????es apresentadas pelos mesmos. Tal situa????o agravou-se diante da import??ncia que a informa????o cont??bil passou a ter na atualidade, quando se tornou uma fonte fundamental para a tomada das decis??es referentes ao desempenho econ??mico das empresas. Nesse contexto, foi introduzido no Brasil o processo de converg??ncia aos padr??es internacionais de contabilidade, que tem contribu??do para acabar com a assimetria da informa????o cont??bil. Com a ades??o do Brasil ao processo de converg??ncia a estas normas, um dos procedimentos demandados ?? a realiza????o do impairment test, por meio do pronunciamento t??cnico CPC-01, emitido pelo Comit?? de Pronunciamentos Cont??beis e aprovado pela Comiss??o de Valores Mobili??rios com a Delibera????o n?? 527, que trata da perda de recuperabilidade dos ativos. Esta norma determina que quando um ativo, ou grupo de ativos est?? registrado por um valor maior que os benef??cios que ele pode proporcionar, devem-se reconhecer um valor de perda no resultado do exerc??cio, denominado perda por recuperabilidade dos ativos. Nesse contexto, o objetivo dessa pesquisa ?? analisar o cumprimento das normas de impairment exigidas pelo CPC-01 e a posi????o dos auditores independentes em seus pareceres, diante da aus??ncia, parcial ou total, do cumprimento dessas exig??ncias referentes ?? divulga????o da perda por recuperabilidade dos ativos. A partir disso, constru??ram-se os procedimentos metodol??gicos. Primeiramente, definiram-se quais as exig??ncias da norma, alicer??adas nos constructos te??ricos da pesquisa. Adotou-se a pesquisa qualitativa. Com essa base, analisou-se a amostra composta por cinquenta e cinco empresas que estavam listadas no ??ndice IBOVESPA no primeiro quadrimestre de 2010. Dessas, doze evidenciaram e mensuraram impairment. A coleta dos dados deu-se por meio de obten????o das Demonstra????es Cont??beis dos anos de 2008 e 2009 publicadas em sites da CVM, BM&FBOVESPA e tamb??m sites das doze empresas que realizaram a evidencia????o. Os resultados apontam que seis empresas n??o cumpriram com os requisitos de evidencia????o solicitados pelo CPC-01. Nos relat??rios dos auditores independentes n??o se encontram ressalvas sobre este assunto, pois os auditores somente ressalvam uma Demonstra????o Financeira se a omiss??o for relevante e estes crit??rios de relev??ncia variam de acordo com o volume de opera????es de uma empresa, concluindo-se que ainda h?? assimetria da informa????o cont??bil apesar dos esfor??os de padroniza????o cont??bil. Os resultados apontam que o atendimento ??s exig??ncias de divulga????o da perda por impairment dispostas no CPC-01 ocorreu de forma parcial na maioria das empresas pesquisadas.

Made available in DSpace on 2015-12-03T18:35:19Z (GMT). No. of bitstreams: 1 Paulo_Ricardo_Tardoque.pdf: 1187577 bytes, checksum: fdded0584294323dfabc733397bea651 (MD5) Previous issue date: 2011-12-14 / This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events not directly linked to heritage itself, but that have the potential to affect it, such as contracts and guarantees. The Brazilian Government Accounting provides the record of this type of information in the memorandum accounts, which are among the groups balance sheet account, and during the process of NBCASP creating, a process that aims at the convergence of Brazilian standards with international standards, among many other matters, was treated in the manner of disclosure of administrative acts, and records kept in memorandum accounts and these remained within the Balance Sheet of the Brazilian public administration, even at odds with the provisions of IPSAS. It was found that so far there is no consensus as to how disclosure of such information, so the paper started with the assumption that there is opportunity for improvement. The objective of this research was to provide a proposal for the disclosure of the administrative acts, which more adequately disclose this type of information. To do this proposed demonstrative, was investigated the perception of TCU's user and the quality of information. The research methodology was through a qualitative approach, and data collection relied on literature and documentary, and finally the data were analyzed by using content analysis. Compared with the literature presented, the analysis revealed that information from the administrative acts of the Brazilian public administration is relevant to the TCU's user, however the form of disclosure needs to be modernized. The goal was achieved, therefore the demonstrative proposal will help to improve the disclosure of administrative acts. Because there is also demand for this type of control in private entities, for-profit or nonprofit, it is suggested that the demonstrative proposed to be applied in this study also for private companies. / O presente trabalho estudou a divulga????o dos atos de gest??o na administra????o p??blica brasileira, sendo este o objeto da pesquisa. Os atos de gest??o s??o eventos n??o ligados diretamente ao patrim??nio, mas que t??m potencial de afet??-lo, como por exemplo, contratos e garantias. A Contabilidade governamental brasileira prev?? o registro deste tipo de informa????es nas contas de compensa????o, que est??o entre os grupos de contas do Balan??o Patrimonial, e durante processo de cria????o das NBCASP, processo este que objetivou a converg??ncia das normas brasileiras ??s normas internacionais, entre tantos outros assuntos, foi tratado da forma de divulga????o dos atos de gest??o, e manteve-se os registros nas contas de compensa????o e estas permaneceram dentro do Balan??o Patrimonial da administra????o p??blica brasileira, mesmo em diverg??ncia ao disposto nas IPSAS. Constatou-se que at?? o momento n??o h?? consenso quanto ?? forma de divulga????o deste tipo de informa????o, e por isso partiu-se do pressuposto que h?? oportunidade de melhorias. O objetivo da pesquisa foi oferecer uma proposta de evidencia????o dos atos de gest??o, que divulgue de forma mais adequada, tais informa????es. Para elaborar a proposta de demonstrativo, buscou-se conhecer a percep????o do usu??rio TCU quanto ?? qualidade da informa????o. A metodologia da pesquisa foi atrav??s de abordagem qualitativa, e para a coleta dos dados valeu-se de pesquisa bibliogr??fica e documental, por fim os dados foram analisados pelo m??todo de an??lise de conte??do. Em confronto com a literatura apresentada, a an??lise revelou que a informa????o dos atos de gest??o da administra????o p??blica brasileira ?? relevante ao usu??rio TCU, todavia a forma de divulga????o necessita ser modernizada. O objetivo foi alcan??ado, haja vista que o demonstrativo proposto auxiliar?? a melhorar a forma de divulga????o dos atos de gest??o. Por haver tamb??m a demanda deste tipo de controle nas entidades privadas, com ou sem fins lucrativos, sugere-se que seja aplicado o demonstrativo proposto na presente pesquisa, tamb??m para as empresas privadas.

Made available in DSpace on 2015-12-03T18:35:24Z (GMT). No. of bitstreams: 1 Marcia Aparecida Ferreira Schiavette.pdf: 1378664 bytes, checksum: e8d50c422aa34840a99144fb1eb9484b (MD5) Previous issue date: 2012-11-07 / A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon of these discoveries albeit distinctive is mankind s ability to communicate with each other via gestures, mime, and speech. Precisely thus rooted on this historical landmark is the entirety of this work based. In addition communication is the backdrop by which ideas, discoveries and goals are conveyed. Each objective is unique and peculiar, subject to communication evolution as required respectively not dissimilar however from accounting. Just as scientists and researchers identify historical milestones, the field of accounting science also experience and witness evolution by means of communicating facts naturally in terms of binding, relevance and timeliness. Regardless of the classification, the information is useful only if it contains the attributes of importance to be defined by different types of users. With the purpose of obtaining the compliance of disclosure index (ECI), this study chose to attribute measurement and disclosure required in notes issued by companies in the airline industry, for the year 2011, members at forty-one (414) pronouncements technical, fifteen (15) interpretations and two guidelines (02) issued by the Accounting Pronouncements Committee (CPC). The methodology of applied research is characterized as qualitative and quantitative and documentary character. As a result of our analysis, the Disclosure Compliance Index was calculated as 76,98% and 76,59% for the TAM and 74,21% and 76,19% for the GOL company, which had 187 and 194 items and 192 and 193 items of disclosure of a total of 252 items required for the years 2010 and 2011 respectively. This paper hopes to contribute to future studies on the adoption of a new index for evaluation of companies in the capital market in Brazil compared with foreign companies that adopted IFRS related to the CPC's policies adopted in Brazil, where companies with a high rate of compliance the disclosure (ICE) have a lower risk and there was a decrease or absence of items volunteers, as expected the increase of the items required / Quando analisamos a evolu????o do Ser Humano, ao longo de sua hist??ria, podemos elencar muitas descobertas importantes. Dentre as muitas registradas, a mais importante ?? aquela que fez com que os homens pudessem, atrav??s dos gestos, m??micas e da fala se comunicarem uns com os outros. ?? exatamente neste marco hist??rico que este trabalho tem a sua raiz. Atrav??s da comunica????o conseguimos transmitir nossas ideias, nossas descobertas, nossos desejos e objetivos. Para cada objetivo existe uma maneira diferente de se comunicar e esta comunica????o precisa evoluir conforme as necessidades, e n??o seria diferente para a Ci??ncia Cont??bil. Assim como os cientistas e pesquisadores identificam marcos na hist??ria, na ??rea de atua????o das ci??ncias cont??beis tamb??m vivenciamos e presenciamos a evolu????o na forma de comunicar os fatos, classificando-os em obrigat??rios, n??o obrigat??rios, relevantes, n??o relevantes, tempestivos ou n??o tempestivos, ou seja, independente da classifica????o, a informa????o s?? ser?? ??til se ela contiver os atributos de import??ncia a ser definida pelos diferentes tipos de usu??rios. Com o prop??sito de auferir o ??ndice de conformidade de evidencia????o (ICE), este trabalho escolheu como atributos a mensura????o e a evidencia????o obrigat??rias publicadas nas notas explicativas das empresas do setor a??reo, referentes aos anos de 2010 e 2011, aderentes aos quarenta e um (41) pronunciamentos t??cnicos (CPC), quinze (15) interpreta????es (ICPC) e duas (02) orienta????es (OCPC), emitidos pelo Comit?? de Pronunciamentos Cont??beis (CPC). A Metodologia da pesquisa aplicada caracteriza-se como quali-quantitativa e de car??ter documental. Como resultado da nossa an??lise, o ??ndice de Conformidade de Evidencia????o apurado foi de 76,98% e 76,59% para a empresa TAM e 74,21% e 76,19% para a empresa GOL, que apresentaram 187 e 194 itens e 192 e 193 itens de evidencia????o de um total de 252 itens obrigat??rios para o ano de 2010 e 2011 respectivamente. Este trabalho espera contribuir para futuros estudos sobre a ado????o de um novo ??ndice para avalia????o das empresas no mercado de capitais no Brasil em compara????o com empresas no exterior que adotaram as IFRS s correlacionadas aos CPC s adotados no Brasil, se as empresas com um alto ??ndice de conformidade de evidencia????o (ICE) possuem riscos menores e se houve uma diminui????o ou n??o dos itens volunt??rios, uma vez que se espera o aumento dos itens obrigat??rios

Made available in DSpace on 2015-12-03T18:35:25Z (GMT). No. of bitstreams: 1 Claudineia_Boaventura_de_Sousa.pdf: 1035768 bytes, checksum: 8a5ab56ab58fb67088df2de635ac7c91 (MD5) Previous issue date: 2013-06-17 / This study examined the relationship between the market value (measured by Tobin's Q) and voluntary disclosure economic, social and environmental sustainability reports of companies listed on the BM&FBovespa. We analyzed the Standardized Financial Statements (SFS), Annual Reports (AR) and Sustainability Reports (SR) in the period from 2007 to 2011. The results indicate the existence of significant and positive relationship between voluntary disclosure economic and market value of companies, the same is not true with regard to voluntary disclosure environment that has a significant relationship, but negative in relation to Tobin's Q, demonstrating a trade vision-off between the investor and the manager, as such disclosure is strategically important from the viewpoint of business management. No evidence of a significant relationship between social voluntary disclosure and market value of companies. The study could help to encourage companies to voluntarily disclose information of an economic, social and environmental both quantitative and qualitative, as a strategic, yet aligned their mission and values as a way to communicate with their stakeholders and through that channel as to obtain benefits efficiency in management and business continuity expectations, given the enforcement of regulatory bodies, society and other agents that interfere in business and have direct legitimate. This incentive represents compensatory and contingency measures can reduce risks and transmit corporate responsibility and follow a global trend, which considers factors involving actions of a social and environmental function as extensions of social enterprises / Este estudo analisou a rela????o existente entre o valor de mercado (mensurado pelo Q de Tobin) e a divulga????o volunt??ria de informa????es econ??micas, sociais e ambientais, em relat??rios de sustentabilidade das companhias listadas na BM&FBovespa. Foram analisados, as Demonstra????es Financeiras Padronizadas (DFPs), os Relat??rios Anuais (RA) e os Relat??rios de Sustentabilidade Empresarial (RSE), no per??odo de 2007 a 2011. Os resultados apontam a exist??ncia de rela????o significante e positiva entre a divulga????o volunt??ria econ??mica e o valor de mercado das empresas; o mesmo n??o se d?? em rela????o ?? divulga????o volunt??ria ambiental que possui rela????o significante, por??m negativa em rela????o ao Q de Tobin, demonstrando um trade-off entre a vis??o do investidor e do gestor, pois tal divulga????o ?? estrategicamente relevante do ponto de vista da gest??o dos neg??cios. N??o h?? evid??ncia de rela????o significante entre a divulga????o social volunt??ria e valor de mercado das companhias. O estudo poder?? contribuir para incentivar as companhias a divulgar informa????o volunt??ria de natureza econ??mica, social e ambiental tanto quantitativa como qualitativa, como medida estrat??gica, por??m alinhada ?? sua miss??o e valores como forma de se comunicar com seus stakeholders e atrav??s desse canal obter vantagens quanto ?? efici??ncia na gest??o e nas expectativas de continuidade dos neg??cios, atendendo ao enforcement de ??rg??os reguladores, da sociedade e de demais agentes que interferem nos neg??cios e possuem direitos leg??timos. Tal incentivo representa medidas contingenciais e compensat??rias capazes de reduzir riscos e transmitir responsabilidade corporativa e acompanham uma tend??ncia global, a qual entende os fatores que envolvem a????es de car??ter ambiental e social como extens??es da fun????o social das empresas