Made available in DSpace on 2015-12-03T18:35:23Z (GMT). No. of bitstreams: 1 Erasmo_Aparecido_Piccolo.pdf: 1376633 bytes, checksum: e1caf1219ae76bbc8c1e8dd1273f1aa4 (MD5) Previous issue date: 2012-09-05 / The court appointed expertise in the judicial exerts an important social function, to assist the court with explanations of technical and / or scientific, helping make decisions in the course of civil proceedings. This requires that the work of the expert, the expert report materialized accounting, is quality. The number of lawsuits related to financial institutions leads the top of the list of the Courts of Justice, which provided the opportunity to investigate the performance of professional experts in this environment. The eim of this study was to investigate the procedures used by experts appointed by the judges in the region of Bauru-SP in civil operations with overdraft. The research is descriptive, qualitative and documentary analysis. The raised the necessary procedures to work in the literature and expert in the rules of the CFC - Federal Accounting Council. In the sequel, began the field research, in an exploratory way, through the analysis documents obtained from six cases to civil courts in the region of Bauru-SP, in which we investigated the performanced of experts and sentences handed down by judges. The assessment was made by triangulation of existing procedures in the literature and in the CFC rules with the reports of the experts, accountants, administrators and economists, with the sentences handed down by judges. The model developed allowed gouge the quality of expert advice through compliance procedures and expert Degree Award of Use - GUL - by judges, with the use of keywords. The results showed that the accounting expertise is required in civil operations with overdraft and also the studies analyzed are good quality. It was found that increasing the quality and/or compliance with existing procedures in the literature and in the CFC rules are reflected in the GUL, causing its increase. The research revealed that the higher the quality of forensic work, the greater its use in their sentencing judges / A per??cia cont??bil no ??mbito judicial exerce uma fun????o social relevante, ao auxiliar o juiz com esclarecimentos de natureza t??cnica e / ou cient??fica, ajudando-o tomar decis??es no curso do processo civil. Isso requer que o trabalho do perito, materializado no laudo pericial cont??bil, seja de qualidade. A quantidade de a????es judiciais relacionadas ??s institui????es financeiras lidera o topo da lista dos Tribunais de Justi??a, o que ofereceu a oportunidade para investigar a atua????o profissional dos peritos neste ambiente. O objetivo do estudo foi investigar os procedimentos adotados por peritos nomeados pelos ju??zes na regi??o de Bauru-SP em processos c??veis de opera????es com cheque especial. A pesquisa ?? descritiva, qualitativa e com an??lise documental. Foram levantados os procedimentos necess??rios ao trabalho pericial existentes na literatura e nas normas do CFC - Conselho Federal de Contabilidade. Na sequencia, iniciou-se a pesquisa de campo, de forma explorat??ria, por meio da an??lise documental de seis processos obtidos junto ??s varas c??veis da regi??o de Bauru-SP, nos quais foram investigadas as atua????es dos peritos e as senten??as proferidas pelos ju??zes. A aprecia????o se deu pela triangula????o dos procedimentos existentes na literatura e nas normas do CFC com os laudos dos peritos, contadores, administradores e economistas, com as senten??as proferidas pelos ju??zes. O modelo elaborado permitiu aferir a qualidade do laudo pericial por meio do cumprimento dos procedimentos periciais e o Grau de Utiliza????o do Laudo - GUL - pelos ju??zes, com o uso de palavras-chave. Os resultados evidenciaram que a per??cia cont??bil ?? necess??ria nos processos c??veis de opera????es com cheque especial e, ainda, os trabalhos analisados s??o de boa qualidade. Constatou-se que o aumento da qualidade e/ou a concord??ncia dos procedimentos existentes na literatura e nas normas do CFC refletem-se no GUL, provocando seu aumento. A pesquisa revelou que, quanto maior a qualidade do trabalho pericial, maior a sua utiliza????o nas senten??as proferidas pelos ju??zes

Made available in DSpace on 2015-12-03T18:35:32Z (GMT). No. of bitstreams: 1 Erotides_Rocha_Guimaraes.pdf: 1104687 bytes, checksum: b9261fd97edeb2da0dfbac411492304b (MD5) Previous issue date: 2014-10-28 / Many times, the entrance to higher education is the moment when students start to have contact with their future careers, aiming to graduate and become professionals in their chosen area. Nowadays, the future accountant professional will find a globalized and competitive job market, with many types of demands. Graduating is not a guarantee for professional success, because students will need opportunities for starting a career, aiming to update and stand out. Such students, whose academic and professional life usually conflict, may have certain behaviors that may lead to the Burnout Syndrome. In this context, the aim of this research was to verify the prevalence of social demographic, work and academic patterns in last year students of Accountancy undergraduate courses in S??o Paulo city, exposed to the Burnout Syndrome. This was an analytical empirical research, involving 419 Accountancy students from seven private universities from S??o Paulo city. It was used the MBI-HSS (Maslach Burnout Inventory-Human Services Survey) questionnaire, adapted by Carloto and C??mara (2006). It was possible to verify socio demographic, work and academic patters, and significant divergences among the groups who work in external auditing companies, in accountancy area in other companies, interns and the ones who were not working during the research. After changing three dimensions concerning the research variables, the following results were stated: 194 students (46,30%) showed changes in the dimension Emotional Exhaustion (EE), 47 (11,22%) in Disbelief (DE) and 131 (31,26%) in Professional Efficiency (PE). The subjects were divided in three groups, according to the number of dimensions that showed changes. In Group 1, 276 subjects (67%) showed changes in EE. In Group2, 67 subjects (16%) showed changes in EE and in one of the other dimensions. In Group 3, 17 subjects (4,05%) showed a degree of exposure in those three dimensions at the same time. Moreover, it was possible to verify the following results. For subjects in Group 1, working in auditing companies and studying at Centro Universit??rio Assun????o (UNIFAI) permit more exposure. The subjects from Universidade Mackenzie showed, in all groups, bigger chances of exposure to the Burnout Syndrome. The same goes for subjects in Group 3, who study at Universidade S??o Judas Tadeu. To sum up, It was identified that, for all subjects from the three groups, the feeling of not being skilled can enhance the chances of exposure to the Burnout Syndrome / Muitas vezes a entrada no ensino superior ?? o momento em que os estudantes iniciam o aprendizado profissional, para concluir o curso escolhido e tornarem-se profissionais atuantes na ??rea escolhida. O futuro contador encontrar?? um mercado com exig??ncias de toda ordem. O fim da gradua????o, n??o garante o sucesso profissional; o estudante deve ter uma oportunidade para a inser????o na carreira, buscando se atualizar e se destacar. Esse estudante, cujas vidas acad??mica e profissional por vezes conflitam, poder?? apresentar comportamentos que denunciam o adoecimento pela S??ndrome de BURNOUT. Este estudo busca verificar a preval??ncia de fatores s??cio-demogr??ficos, laborais e acad??micos em ultimoanistas do curso de Ci??ncias Cont??beis expostos ?? S??ndrome de BURNOUT. A pesquisa ?? emp??rico anal??tica, com 419 estudantes de Ci??ncias Cont??beis de sete Institui????es de ensino Superior privadas da cidade de S??o Paulo. Foi usado o question??rio MBI-HSS (Maslach Burnout Inventory-Human Services Survey), adaptado por Carloto e C??mara (2006). Foram constatados fatores s??cio-demogr??ficos, laborais e acad??micos e as diferen??as significativas entre os grupos que trabalham em empresas de auditoria externa, de contabilidade, que atuam na ??rea cont??bil das demais empresas, estagi??rios e os que n??o trabalhavam ?? ??poca da pesquisa. A aferi????o das altera????es tr??s dimens??es relativas ??s vari??veis de pesquisa revelou os seguintes resultados: 194 estudantes (46,30%) demonstraram altera????o na dimens??o Exaust??o Emocional (EE), 47 (11,22%) na Descren??a (DE), e 131 (31,26%) na Efic??cia Profissional (EP). Os sujeitos foram divididos em 3 grupos conforme o n??mero de dimens??es que apresentou altera????es. O grupo 1 possui 276 sujeitos (67%) que mostraram altera????o na EE. O grupo 2, com 67 sujeitos (16%) mostrou altera????es na EE e em alguma outra das dimens??es. O grupo 3, com 17 sujeitos (4,06%) mostrou um grau de exposi????o nas tr??s dimens??es de forma concomitante. ?? poss??vel apresentar os seguintes resultados: Para os sujeitos do grupo 1, trabalhar em empresas de auditoria externa e estudar no Centro Universit??rio Assun????o (UNIFAI), possibilita maior exposi????o. Os sujeitos da Universidade Mackenzie apresentaram em todos os grupos maiores chances de exposi????o ?? S??ndrome. Isto tamb??m ?? real para os sujeitos do grupo 3 que estudam na Universidade S??o Judas Tadeu. Identificou-se que, para todos os sujeitos dos tr??s grupos a sensa????o de n??o estarem capacitados aumenta as chances de exposi????o ?? S??ndrome de BURNOUT

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T18:34:52Z No. of bitstreams: 2 Carlos_Henrique_Pilleggi_Cotrim.pdf: 10713733 bytes, checksum: 45d575515233c4b974f51a451fce2dfd (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-27T18:34:52Z (GMT). No. of bitstreams: 2 Carlos_Henrique_Pilleggi_Cotrim.pdf: 10713733 bytes, checksum: 45d575515233c4b974f51a451fce2dfd (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2012-03-29 / The participation of individual investors in the Brazilian capital market increased about 85,000 in 2002 to over 600,000 in 2011. The BMF&BOVESPA has the goal to reach about 5 million individual investors by the end of 2018 and in this context are inherent risks of investment in shares which the Brazilian investor is little used, due to the complexity of this market. As it is essential a careful evaluation of accounting and financial reporting and the prospects of the company to ensure the investors a most appropriate decision for their investments, this study aims to know the investor perception, as a user, about the understandability of accounting and financial reporting, of publicly traded companies listed on BMF&BOVESPA, investigating possible explanations and comparing user perceptions individual investors to other groups involved. From retrospective studies on accounting and financial reporting, as well as general aspects of comprehensibility and language, was created an electronic research tool accessible via the internet. This instrument was made available to an estimated audience of about 14,600 people and had a return of 413 questionnaires of which 300 were validated. The sample had 97% of respondents with higher education and the results showed a high importance of accounting and financial reporting in decision-making investment in shares by the respondents. However, meeting the expectations related to the understandability of the reports had intermediate scores in most segments analyzed and found that the CLOZE test scores were low for most individual investors. The publicly traded companies, especially in the perception of individual investors, are not easily accessible, do not involve the public in the processes related to the development of accounting and financial reporting and does not seek to know your ideas. These results were in line with the perceptions on the availability of instruments segmented for specific audiences that proved to be low as evidenced by the preference of 81.3% of respondents that preferred separate reports, one conventional and one simplified, more accessible to the user less specialized. For the sample evaluated it is concluded from this study that there are opportunities to improve communication between public companies listed on BM&FBOVESPA and the segments of capital markets, involved in the accounting and financial reporting, from the use of plain language and objective to develop targeted instruments to specific audiences, by the companies that should be attentive to the preferences of investors. / A participa????o dos investidores pessoas f??sicas no mercado de capitais brasileiro mostrou-se crescente nos ??ltimos dez anos com evolu????o de cerca de 85 mil em 2002 para mais de 600 mil em 2011. A BM&FBOVESPA tem a meta de chegar a cerca de 5 milh??es de investidores pessoas f??sicas at?? o final de 2018 e nesse contexto est??o intr??nsecos os riscos do investimento em a????es aos quais o investidor brasileiro recente est?? pouco acostumado, em raz??o da com-plexidade desse mercado. Sendo indispens??vel uma avalia????o criteriosa dos relat??rios cont??-beis e financeiros e das perspectivas da empresa para se assegurar ao investidor uma decis??o mais adequada para seus investimentos, este trabalho tem como objetivo conhecer a percep????o dos usu??rios investidores sobre a compreensibilidade dos relat??rios cont??beis e financeiros, de companhias de capital aberto listadas na BM&FBOVESPA, investigando poss??veis fatores explicativos e comparando as percep????es do usu??rio investidor pessoa f??sica com a percep????o de outros grupos envolvidos. A partir do retrospecto de estudos sobre relat??rios cont??beis e financeiros, bem como de aspectos gerais sobre compreensibilidade e linguagem, foi criado um instrumento de pesquisa eletr??nico acess??vel por meio da internet. Esse instrumento foi disponibilizado a um p??blico estimado de cerca de 14.600 pessoas e teve um retorno de 413 question??rios dos quais foram validados 300. A amostra teve 97% dos participantes com n??vel superior e os resultados demonstraram alta import??ncia dos relat??rios cont??beis e financeiros no processo decis??rio de investimentos em a????es pelos respondentes. Entretanto, o atendimento das expectativas relacionadas ?? compreensibilidade desses relat??rios tiveram notas intermedi??rias na maioria dos segmentos analisados e o teste CLOZE verificou que a compreensibilidade foi baixa para a maioria dos respondentes investidores pessoas f??sicas. As companhias de capital aberto, principalmente na percep????o do investidor pessoa f??sica, n??o s??o de f??cil acesso, n??o envolvem esse p??blico nos processos relacionados ao desenvolvimento dos relat??rios cont??beis e financeiros e n??o buscam saber suas ideias. Esses resultados estavam alinhados ??s percep????es sobre a falta de oferta de instrumentos segmentados para p??blicos espec??ficos que se mostrou baixa, comprovada pela prefer??ncia de 81,3 % dos respondentes de que fossem apresentados relat??rios distintos, um convencional e outro simplificado, mais acess??vel ao usu??rio menos especializado. Conclui-se com este estudo, para a amostra avaliada, que h?? oportunidades de aprimoramento da comunica????o entre as companhias de capital aberto listadas na BM&FBOVESPA e os segmentos do mercado de capitais envolvidos com os relat??rios cont??beis e financeiros, com a utiliza????o de linguagem clara e objetiva at?? a cria????o de instrumentos segmentados para p??blicos espec??ficos, passando pelas companhias estarem atentas ??s prefer??ncias dos investidores.

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

Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2016-10-14T19:08:52Z No. of bitstreams: 1 2015 - Cristiane Alves de Lima Cardoso.pdf: 8436046 bytes, checksum: 76fe2df07bae2428df9c3861219f6c5e (MD5) / Made available in DSpace on 2016-10-14T19:08:53Z (GMT). No. of bitstreams: 1 2015 - Cristiane Alves de Lima Cardoso.pdf: 8436046 bytes, checksum: 76fe2df07bae2428df9c3861219f6c5e (MD5) Previous issue date: 2015-07-20 / CAPES / This paper aims to present a pedagogical intervention proposal for the study of variable rule verbal agreement of the 1st person plural in the 6th grade of Elementary School, based on the diagnosis done in 2014, in a public school of Duque de Caxias. Three aspects were taken into consideration in the composition of this diagnosis: (1) a study based on the Labovian Variationist Sociolinguistic (WEINREICH; LABOV; HERZOG, 1968) concerning the verbal agreement of the 1st person plural produced by 6th graders, (2) a survey carried out through a questionnaire of the beliefs and attitudes of Portuguese teachers of the school as to the use and study of this linguistic phenomenon and (3) an analysis of the pedagogical approach proposed by the coursebook chosen by the school. The results of the sociolinguistic study showed a considerable variation of the 1st person plural agreement in the student?s speaking and writing. The answers to the beliefs and attitudes test indicated that the pedagogical action around this variable phenomenon has concentrated on correction and reading practices. The analyzed coursebook does not consider the verbal agreement phenomenon explicitly, but presents an extensive grammatical study of verbs from which it can be concluded that it is up to the school teaching the explicit realization of bending 1st person plural. In developing the proposal itself, the theoretical methodological foundation was based on association between the Model of Continuous (BORTONI-RICARDO, 2004), with an emphasis on the continuous stylistic monitoring and didactic-pedagogic approach of the collaborative apprenticeship (BEHRENS, 2013). / Este trabalho tem como objetivo apresentar uma proposta de interven??o pedag?gica para o estudo da regra vari?vel de concord?ncia verbal de 1? pessoa do plural no 6? ano do Ensino Fundamental, elaborada a partir do diagn?stico realizado no ano de 2014, em uma escola da Rede Municipal de Duque de Caxias. Tr?s aspectos foram considerados na composi??o desse diagn?stico: (1) um estudo com base na Sociolingu?stica Variacionista Laboviana (WEINREICH; LABOV; HERZOG, 1968) sobre o estatuto da concord?ncia verbal de 1? pessoa do plural produzida por alunos do 6? ano, (2) uma sondagem, por meio de um question?rio, das cren?as e atitudes dos professores de L?ngua Portuguesa da escola quanto ao uso e ao estudo desse fen?meno lingu?stico e (3) uma an?lise da abordagem pedag?gica proposta pelo livro did?tico adotado na unidade escolar. Os resultados obtidos no estudo sociolingu?stico revelaram uma acentuada varia??o da concord?ncia de 1? pessoa do plural na fala e na escrita dos estudantes. As respostas ao teste de atitudes e cren?as indicaram que a a??o pedag?gica em torno desse fen?meno vari?vel tem se concentrado em pr?ticas de corre??o e de leitura. O livro did?tico analisado n?o contempla explicitamente o fen?meno da concord?ncia verbal, mas apresenta um extenso estudo gramatical sobre verbos a partir do qual se conclui que ? escola cabe o ensino da realiza??o expl?cita da flex?o de 1? pessoa do plural. Para a elabora??o da proposta propriamente dita, procedeu-se, como fundamenta??o te?rico-metodol?gica, ? associa??o entre o Modelo dos Cont?nuos (BORTONI-RICARDO, 2004), com ?nfase no cont?nuo de monitoramento estil?stico, e a abordagem did?tico-pedag?gica de aprendizagem colaborativa (BEHRENS, 2013).

Les progrès des technologies de l'information et de la communication, des MEMS, des capteurs, actionneurs, etc. ont permis l’émergence de différents dispositifs biomédicaux. Ces nouveaux dispositifs, souvent embarqués, contribuent considérablement à l'amélioration du diagnostic et du traitement de certaines maladies, comme le diabète par exemple. Des dispositifs embarqués encore plus complexes sont en cours d’élaboration, leur mise en œuvre nécessite des années de recherche et beaucoup d’expérimentation. Le cœur artificiel, encore en phase de réalisation, est un exemple concret de ces systèmes complexes. La question de la fiabilité, du test de fonctionnement et de sureté de ces dispositifs reste problématique et difficile à résoudre. Plusieurs paramètres (patient, évolution de la maladie, alimentation, activité, traitement, etc.) sont en effet à prendre en compte et la conséquence d’une erreur de fonctionnement peut être catastrophique pour le patient. L'objectif de cette thèse est de développer des outils et des approches méthodologiques permettant la validation et le test au niveau système de ce type de dispositifs. Il s’agit précisément d’étudier la possibilité de modéliser et simuler d’une manière conjointe un dispositif médical ainsi que son interaction avec le corps humain, du moins la partie du corps humain concernée par le dispositif médical, afin de mesurer les performances et la qualité de services (QoS) du dispositif considéré. Pour atteindre cet objectif notre étude a porté sur plusieurs points. Nous avons d’abord mis en évidence une architecture simplifiée d’un modèle de corps humain permettant de représenter et de mieux comprendre les différents mécanismes du corps humain. Nous avons ensuite exploré un ensemble de métriques et une approche méthodologique générique permettant de qualifier la qualité de service d’un dispositif médical donné en interaction avec le corps humain. Afin de valider notre approche, nous l’avons appliquée à un dispositif destiné à la régulation du taux de sucre pour des patients atteints du diabète. La partie du corps humain concernée par cette pathologie à savoir le pancréas a été simulé par un modèle simplifié que nous avons implémenté sur un microcontrôleur. Le dispositif de régulation de l’insuline quant à lui a été simulé par un modèle informatique écrit en C. Afin de rendre les mesures de performances observées indépendantes d’un patient donné, nous avons étudiés différentes stratégies de tests sur différentes catégories de patients. Nous avons pour cette partie mis en œuvre un générateur de modèles capable de reproduire différents états physiologiques de patients diabétiques. L’analyse et l’exploitation des résultats observés peut aider les médecins à considérablement limités les essais cliniques sur des vrai patients et les focaliser uniquement sur les cas les plus pertinent. / A Biomedical research seeks good reasoning for solving medical problems, based on intensive work and great debate. It often deals with beliefs or theories that can be proven, disproven or often refined after observations or experiments. The problem is how to make tests without risks for patients, including variability and uncertainty on a number of parameters (patients, evolution of disease, treatments …). Nowadays, medical treatment uses more and more embedded devices such as sensors, actuators, and controllers. Treatment depends on the availability and well-functioning of complex electronic systems, comprising thousands of lines of codes. A mathematical representation of patient or device is presented by a number of variables which are defined to represent the inputs, the outputs and a set of equations describing the interaction of these variables. The objective of this research is to develop tools and methodologies for the development of embedded systems for medical fields. The goal is to be able to model and jointly simulate the medical device as well the human body, at least the part of the body involved in the medical device, to analyze the performance and quality of service (QoS) of the interaction of the device with the human body. To achieve this goal our study focused on several points described below. After starting by defining a prototype of a new global and flexible architecture of mathematical model of human body, which is able to contain required data, we begin by proposing a new global methodology for modeling and simulation human body and medical systems, in order to better understand the best way to model and simulate these systems and for detecting performance and the quality of services of all system components. We use two techniques that help to evaluate the calculated QoS value. The first one calculates an index of severity which indicates the severity of the case studied. The second one using a normalization function that represents the simulation as a point in order to construct a new error grid and use it to evaluate the accuracy of value measured by patients. Using Keil development tools designed for ARM processors, we have declared a new framework in the objective to create a new tester model for the glucose-insulin system, and to define the basic rules for the tester which has the ability to satisfy well-established medical decision criteria. The framework begins by simulating a mathematical model of the human body, and this model was developed to operate in the closed loop of the glucose insulin. Then, the model of artificial pancreas has been implemented to control the mathematical model of human body. Finally a new tester model was created in order to analyze the performance of all the components of the glucose-insulin system.. We have used the suitability of partially observable Markov decision processes to formalize the planning of clinical management.

Made available in DSpace on 2014-12-17T14:44:17Z (GMT). No. of bitstreams: 1 GertrudesNM_DISSERT.pdf: 3164686 bytes, checksum: e4de9859908d8c6840498816188878f8 (MD5) Previous issue date: 2013-02-28 / The fluctuacion force has been increasingly used in studies with elderly as a good predictor of performance and functionality of the motor. However, most analyzes the fluctuation of force in one session. Thus, identifying the minimum amount of sessions needed for familiarization with the fluctuation strength in isometric exercise become relevant. Furthermore, to investigate the effects of applying transcranial direct current stimulation (tDCS) associated with regular exercise on rates fluctuation task force is extremely important. In the first experiment, volunteers were subjected to a protocol marked by a familiarization session to establish the parameters of VCM and eight sessions with intensity of 30% MVC in office. It was observed that two familiarization sessions are required so there is a fluctuation stabilizing force. In experiment II, subjects performed an isometric contraction before and after applying tDCS (cathode, anode and sham) applied to M1. ETCC anodic effectively contributed to reducing the fluctuation of force during isometric exercise in the elderly, while the cathodic caused the increased levels of strength fluctuation. It was concluded that there is a need to implement a familiarization protocol with at least two sessions to avoid possible misunderstandings of measurements in tests of fluctuacion force. Besides that tDCS interfered with the behavior of the oscillations of force, with cathodic promoting increased fluctuation strength and anodic contributed to greater stability, demonstrating the potential of this technique neuromodulation associated with exercise as rehabilitation tools / A flutua??o de for?a tem sido cada vez mais utilizada em estudos com idosos como um bom preditor de desempenho e funcionalidade da motricidade. No entanto, a maioria analisa a flutua??o de for?a em sess?o ?nica. Assim, identificar a quantidade de sess?es m?nimas necess?rias para a familiariza??o ao teste de flutua??o de for?a em exerc?cio isom?trico tornar-se pertinente. Al?m disso, investigar os efeitos da aplica??o da Estimula??o Transcraniana por Corrente Cont?nua (ETCC) associada ? pr?tica regular de exerc?cio sobre os ?ndices de flutua??o de for?a ? tarefa de extrema relev?ncia. No experimento I, volunt?rias foram submetidas a um protocolo de familiariza??o marcado por uma sess?o para estabelecer os par?metros de CVM e oito sess?es com intensidade de 30%CVM em exerc?cio. Observou-se que duas sess?es de familiariza??o s?o necess?rias para que haja uma estabiliza??o da flutua??o de for?a. No experimento II, volunt?rias realizaram uma contra??o isom?trica antes e ap?s a aplica??o de ETCC (cat?dica, an?dica e sham) aplicada ao M1. ETCC an?dica contribuiu efetivamente para a redu??o da flutua??o de for?a em idosos durante exerc?cio isom?trico, enquanto que a cat?dica provocou o aumento dos ?ndices de flutua??o de for?a. Concluiu-se que h? a necessidade de aplica??o de um protocolo de familiariza??o com pelo menos duas sess?es para que sejam evitados equ?vocos de mensura??es em testes de avalia??o da flutua??o de for?a. Al?m de que a ETCC interferiu no comportamento das oscila??es de for?a, com cat?dica promovendo aumento da flutua??o de for?a e a an?dica contribuiu para uma maior estabilidade, demonstrando o potencial dessa t?cnica de neuromodula??o associada ao exerc?cio como ferramentas de reabilita??o

Made available in DSpace on 2014-12-17T14:53:20Z (GMT). No. of bitstreams: 1 LidiaMB_DISSERT.pdf: 1859804 bytes, checksum: af7e1b4a2d7c7c22a24e0cc27e056f01 (MD5) Previous issue date: 2014-03-28 / O n?mero de institui??es de ensino superior no Brasil vem crescendo bastante nos ?ltimos anos. Com isso a preocupa??o com a qualidade dos cursos ofertados tamb?m tem aumentado. Para avaliar essa qualidade do ensino o governo instituiu formas de avalia??o e vem aperfei?oando a cada ano. As institui??es, por sua vez, buscam bons resultados nessas avalia??es a fim de utilizar como item de vantagem competitiva, uma vez que as notas obtidas por elas chamam aten??o de novos clientes. Dessa forma, o presente trabalho buscou analisar as principais estrat?gias acad?micas utilizadas na avalia??o de desempenho dos cursos de Ci?ncias Cont?beis, da regi?o de Natal-RN, no ENADE. Trata-se de uma pesquisa de abordagem qualitativa e quantitativa, e foi aplicado um estudo de caso complementado por um survey. A parte qualitativa foi obtida atrav?s de entrevistas semiestruturadas realizadas com os coordenadores dos cursos e a quantitativa foi obtida atrav?s da aplica??o de um question?rio fechado aos alunos aptos a participarem do ENADE no ano de 2012. Foram estudadas todas as institui??es em Natal que possuem o curso de Ci?ncias Cont?beis, modelo presencial, sendo ao todo 10 (dez) institui??es identificadas. Os dados foram analisados por meio da an?lise de conte?do (entrevistas) e do software SPSS? 18 (survey). Foram utilizados os m?todos de an?lise fatorial, atrav?s da an?lise de componentes principais, com rota??o Varimax e normaliza??o Kaiser. Em rela??o ? an?lise da import?ncia do ENADE sob a perspectiva dos estudantes, foi utilizado o teste n?o param?trico de Mann-Whitney. Como resultados da pesquisa, foi identificado que tanto os discentes como os coordenadores de curso entendem a import?ncia do ENADE, tamb?m observou-se que a satisfa??o dos discentes com a institui??o refletiu nos resultados obtidos por esta, bem como, o momento em que foi iniciada a prepara??o para o exame tamb?m refletiu nas notas recebidas pelas institui??es

Submitted by Celso Magalhaes (celsomagalhaes@ufrrj.br) on 2017-06-08T14:19:32Z No. of bitstreams: 1 2015 - Viviane Mendes da Cunha.pdf: 9118947 bytes, checksum: b33e6b4db67ab4e500e4703d51240b75 (MD5) / Made available in DSpace on 2017-06-08T14:19:32Z (GMT). No. of bitstreams: 1 2015 - Viviane Mendes da Cunha.pdf: 9118947 bytes, checksum: b33e6b4db67ab4e500e4703d51240b75 (MD5) Previous issue date: 2015-08-20 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / This work aims to present a proposal for a pedagogical intervention for the study and use of relative pronouns and relative sentences - traditionally considered adjective subordinate clauses. This proposal was drafted from a diagnosis made in 2014 in an elementary public school in the municipality of Itagua? / RJ, with three segments: teacher, student and textbook. Compared to the first segment, we relied on responses from a questionnaire applied to the school teachers, to get to know their beliefs and attitudes regarding the use and study of this linguistic phenomenon; with the students, all of them ninth graders, we proceeded to the analysis of essays produced by them in 2014 to verify the actual use made of these pronouns and clauses; regarding the textbook of Portuguese, adopted by the school unit, we examined the methodological basis underlying the didactic proposal offered by this feature with regard to pronouns and mentioned sentences. The results obtained from the diagnosis showed that teachers recognize that among the sentences prescribed by the standard norm, students use frequently in speech and writing, the structures that do not require preposition, such as "The book which I bought is torn" and "I know the guy who appeared in the newspaper," but they do not know, and therefore do not use constructs such as "That's the teacher whom I like best", in whose place they produce sentences like "This is the teacher I like best" and "This is the teacher that I like better him", which diverge from this idealized standard. The essays used for the diagnosis confirm this teachers? intuition, not occurring, in these texts, just the kind of relative of the last example. The analysis of textbooks has shown that this teaching resource hardly explores the actual use of such syntactic structures, focusing on normative precept. As for pedagogical intervention itself, we relied on the model of Bortoni-Ricardo continuous (2004 e 2005), with emphasis on continuous monitoring stylistic, situated in the perspective of the language in use (Mollica and Roncarati, 2014; Oliveira and Coelho, 2003; Melo, Cyranka and Silva, 2010; Martins and Moura, 2014; Bortoni-Ricardo, 2005), and in the didactic proposal for collaborative learning of Moran, Masetto and Behrens (2013). / Este trabalho tem como objetivo apresentar uma proposta de interven??o pedag?gica para o estudo e uso dos pronomes relativos e das senten?as relativas ? consideradas tradicionalmente ora??es subordinadas adjetivas. Tal proposta foi elaborada a partir de um diagn?stico realizado no ano de 2014, em uma escola p?blica de ensino fundamental do munic?pio de Itagua? / RJ, com tr?s segmentos: professor, aluno e livro did?tico. Em rela??o ao primeiro segmento, baseamo-nos nas respostas de um question?rio, aplicado aos docentes da referida escola, para conhecer as cren?as e atitudes deles quanto ao uso e estudo desse fen?meno lingu?stico; com os discentes, todos do nono ano, procedemos ? an?lise de reda??es produzidas por eles em 2014, para verificar o real uso que fazem desses pronomes e dessas ora??es; no tocante ao livro did?tico de L?ngua Portuguesa, adotado pela unidade escolar, examinamos a fundamenta??o metodol?gica que subjaz ? proposta did?tica oferecida por esse recurso no que se refere aos pronomes e senten?as mencionados. Os resultados obtidos a partir do diagn?stico mostraram que os professores reconhecem que, entre as senten?as prescritas pela norma padr?o, os alunos usam com frequ?ncia, na fala e na escrita, as estruturas que n?o exigem preposi??o, como ?O livro que comprei est? rasgado? e ?Conhe?o o rapaz que apareceu no jornal?, mas n?o conhecem, e, por isso, n?o utilizam constru??es como ?Esse ? o professor de que / do qual mais gosto?, no lugar da qual produzem per?odos do tipo ?Esse ? o professor que mais gosto? e ?Esse ? o professor que mais gosto dele?, que destoam dessa norma idealizada. As reda??es usadas para o diagn?stico confirmam essa intui??o dos professores, n?o ocorrendo, nesses textos, apenas o tipo de relativa do ?ltimo exemplo. A an?lise do livro did?tico mostrou que esse recurso did?tico pouco explora o uso real de tais estruturas sint?ticas, privilegiando a prescri??o normativa. Quanto ? interven??o pedag?gica propriamente dita, apoiamo-nos no modelo dos cont?nuos de Bortoni-Ricardo (2004 e 2005), com ?nfase no cont?nuo de monitora??o estil?stica, situado na perspectiva da linguagem em uso (Mollica e Roncarati, 2014; Oliveira e Coelho, 2003; Melo, Cyranka e Silva, 2010; Martins e Moura, 2014; Bortoni-Ricardo, 2005), e na proposta did?tica de aprendizagem colaborativa de Moran, Masetto e Behrens (2013).

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-04-04T21:36:02Z No. of bitstreams: 2 Paulo Rog??rio Gomes Gon??alves.pdf: 5642577 bytes, checksum: deb01b20b62885c60e71197343469d33 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-04-04T21:36:02Z (GMT). No. of bitstreams: 2 Paulo Rog??rio Gomes Gon??alves.pdf: 5642577 bytes, checksum: deb01b20b62885c60e71197343469d33 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-03-17 / This study sought to investigate how the strategic positioning of Accounting Organizations with the implementation of the Public Digital Bookkeeping System - SPED. For this carried out a quantitative classification, descriptive and survey, in which a questionnaire was applied to obtain the data. The results showed that 83.30% of survey participants accounting organizations opted for the generic strategy of "differentiation" (PORTER, 2004), that is, they positioned themselves in order to provide services with higher quality and invest in their organizational structures, seeking to offer superior benefits those of competitors. / Este trabalho procurou investigar qual o posicionamento estrat??gico das organiza????es cont??beis com a implanta????o do Sistema P??blico de Escritura????o Digital - SPED. Para isso realizou-se uma pesquisa de classifica????o quantitativa, descritiva e de levantamento (survey), no qual foi aplicado um question??rio para a obten????o dos dados. Os resultados demonstraram que 83,30% das organiza????es cont??beis participantes da pesquisa optaram pela estrat??gia gen??rica de "Diferencia????o" (PORTER, 2004), ou seja, se posicionaram visando prestar servi??os com maior qualidade e investir nas suas estruturas organizacionais, procurando oferecer benef??cios superiores aos dos concorrentes.