Submitted by Suelen Reis (suziy.ellen@gmail.com) on 2013-04-15T13:46:33Z No. of bitstreams: 1 Tese Wilton Silvaseg.pdf: 1759779 bytes, checksum: 37264123478b13ed492ae7a203fd179d (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-26T11:00:34Z (GMT) No. of bitstreams: 1 Tese Wilton Silvaseg.pdf: 1759779 bytes, checksum: 37264123478b13ed492ae7a203fd179d (MD5) / Made available in DSpace on 2013-05-26T11:00:34Z (GMT). No. of bitstreams: 1 Tese Wilton Silvaseg.pdf: 1759779 bytes, checksum: 37264123478b13ed492ae7a203fd179d (MD5) Previous issue date: 2010 / Nos debates acadêmicos e nas representações midiáticas sobre a problemática das drogas, se tende a centralizar a abordagem na relação entre tráfico, violência e exclusão, muitas vezes naturalizando o consumo de substâncias psicoativas como um fator de desequilíbrio nas configurações socioculturais contemporâneas. Tal perspectiva enfatiza menos o discurso emitido do lugar do usuário que o seu papel como elo mais vulnerável da rede de consumo – principalmente sendo o comércio das drogas ilícitas um dos mais rentáveis do mercado. Se, ao naturalizar a relação entre drogas e ilicitude, se estigmatiza a identidade e as marcas distintivas do usuário, esta pesquisa investiga o discurso identitário que perpassa representações de estudantes universitários usuários – em um momento histórico no qual estes são colocados em evidência pela ampla exibição do filme Tropa de elite, e das proibições da apresentação do filme Maconha/Grass (a verdadeira história da proibição da maconha) em uma universidade federal e da Marcha da Maconha em várias capitais do país. / Salvador

Os controles de produção e qualidade executados no canteiro de obras têm sido frequentemente associados a trâmites burocráticos, sendo limitados a tarefas administrativas, em lugar de adicionar valor para os clientes internos e externos. Por esta razão, diversas pesquisas propuseram abordagens e indicadores para a integração entre controles de produção e qualidade. Uma das abordagens apontadas na literatura como promissora consiste no uso de dispositivos móveis, para apoiar a implementação destes controles. Tais dispositivos permitem a gestão de grandes quantidades de informações, evitando retrabalhos e erros derivados da coleta manual no papel e transcrição posterior para dispositivos digitais. Outros esforços têm se focado na integração entre os modelos de processo e produto de forma que a informação possa ser utilizada de forma mais eficaz na fase de construção. Os modelos de processo são necessários para realizar o planejamento e controle da produção, enquanto os modelos do produto são relacionados a representações 2D e 3D das obras e, mais recentemente, a modelos BIM. No entanto, a literatura sobre o uso de tecnologia da informação para implementar sistemas integrados de controle da produção e da qualidade é escassa. O objetivo do presente trabalho consiste em desenvolver um modelo para a integração entre processos gerenciais, representados pelos sistemas de planejamento e controle da produção e de gestão da qualidade, e um modelo BIM do produto, buscando facilitar o acompanhamento da execução da obra, incluindo o desempenho em termos de qualidade e a ocorrência de perdas. Foram desenvolvidos dois estudos empíricos em diferentes empresas construtoras, sendo adotada a abordagem metodológica da design science research. A principal contribuição deste trabalho está relacionada à execução da integração entre os resultados de controles pró-ativos no canteiro e o modelo BIM do empreendimento de forma sistemática. Além disso, o modelo proposto tem a possibilidade de ser adaptado para usos diversos, podendo, assim, incorporar informações correspondentes a outras fases do ciclo de vida dos empreendimentos construtivos. / Production and quality controls undertaken in construction sites have often been associated to bureaucratic procedures, being limited to simple administrative tasks, instead of adding value for internal and external stakeholders. For that reason, some research studies have proposed approaches and indicators for the integration of production and quality controls. One of these approaches pointed out in the literature is the use of mobile devices, to support the implementation of those controls. Those devices allow the management of large information batches, reducing rework and errors derived from manual paper-based data collection and further transcription to digital media. Other efforts have focused on the integration between product and process models so that information can be more effectively used during the construction phase of the project. Process models are necessary for carrying out production planning and control, while product models are concerned with 2D or 3D design, and, most recently, with BIM models. Nonetheless, the literature on the use of information technology for implementing integrated production and quality control is scarce. The aim of this research work is to develop a model for the integration of management processes, composed by production planning, control and quality management processes, and a BIM product model, in order to facilitate the monitoring of project execution, including the performance in terms of quality and the occurrence of waste. Two empirical studies were carried out in different construction companies, using the design science research approach. The main contributions of this investigation are related to the integration between some proactive control results and the BIM model in a systematic way. Furthermore, the proposed model has the possibility to be adapted for diverse uses, such as incorporating information from different phases of the construction project life cycle.

O presente trabalho tem por objetivo identificar de que forma a auditoria interna pode contribuir com o atingimento dos objetivos da organização tendo em vista o seu papel atual dentro do contexto de instabilidade financeira que ocasiona o aumento dos riscos inerentes ao negócio fazendo com que este departamento seja desafiado a gerir os riscos presentes, futuros, juntamente com a pressão por reduzir custos e agregar valor à organização. A importância da auditoria interna é destacada como sendo uma área que possui alto potencial dentro da organização dados seu conhecimento acerca dos riscos e processos internos e que pode ampliar sua atuação em áreas que possuem relevância sob o ponto de vista da alta administração. / This final paper focus on identify how internal audit can contribute to the achievement of organizational goals with a view to its current role within the context of financial instability that causes the increase of inherent business risks and therefore this department is challenged to manage the present and future risks, along with the pressure to reduce costs and add value to the organization. The importance of internal audit is highlighted as an area that holds great potential within the organization given their risk knowledge and internal processes that can expand its activities in areas that are relevant from the point of view of top management.

A presente tese embasa-se na concepção de que a obtenção e a manutenção da estabilidade de preços na economia brasileira dependem não apenas da adoção de medidas pontuais de curto prazo, como também da contemplação da inflação, ao lado do crescimento econômico, como objetivos correlacionados no contexto de um projeto de desenvolvimento atinente a um horizonte ampliado de tempo. Em termos de políticas conjunturais de controles de preços, evidencia-se que, dado a inflação brasileira não consubstanciar-se em um fenômeno precipuamente de demanda, outras medidas, que não a mera elevação da taxa básica de juros, revelam-se necessárias; ademais, clarifica-se que aumentos nos juros, por seus significativos impactos contracionistas sobre a atividade econômica, comprometem a própria estabilidade futura de preços, consistindo, portanto, em uma conduta anti-inflacionária deveras ineficiente. No que tange ao longo prazo, argumenta-se que a inflação brasileira apresenta especificidades que a tornam variável dependente do processo de desenvolvimento econômico, social e institucional do País. Em assim sendo, entende-se que a dinâmica inflacionária brasileira vincula-se significativamente ao comportamento de determinados atributos intrínsecos ao setor produtivo nacional. Evidências empíricas obtidas neste trabalho a partir da estimação de um modelo SVAR concernente ao período que se segue a dezembro de 2009 mostram a existência de uma relação negativa entre inflação e produtividade na indústria de transformação, revelando-se tal relação, entretanto, inelástica, o que esclarece que o empresariado brasileiro tende a converter a maior parte dos ganhos de produtividade em expansões de mark-up, em vez de repassá-los primordialmente aos preços. Assim, constata-se que os problemas inflacionários enfrentados pela economia brasileira se mostram deveras complexos, e que sua resolução não depende apenas de vontade política. Desse modo, salta aos olhos a ineficiência do simplismo inerente ao Regime de Metas de Inflação no que tange à persecução da estabilidade de preços no Brasil. / The present thesis is based on the idea that obtaining and maintaining price stability in the Brazilian economy depends not only on the adoption of short-term measures, but also on the contemplation of inflation, alongside economic growth, as correlated objectives in the context of a development project related to an extended horizon of time. In terms of the cyclical policies of price control, it is evident that, given that Brazilian inflation is not mainly consubstantiated in a demand phenomenon, alternative measures, other than the mere increase of the benchmark interest rate, are necessary; in addition, it is clarified that increases in interest rates, due to their significant contractionary impacts on economic activity, jeopardize the future price stability, thus constituting an inefficient anti-inflationary behavior. With regard to the long-term, it is argued that Brazilian inflation shows specificities that make it a variable dependent of the economic, social and institutional development process of the Country. Accordingly, it is understood that the Brazilian inflationary dynamics is significantly linked to behavior of certain attributes intrinsic to the national productive sector. Empirical evidence obtained in this work from the estimation of a SVAR model concerning to the period after December 2009 shows the existence of a negative relationship between inflation and productivity in the manufacturing industry, revealing this relationship, however, inelastic, what clarifies that Brazilian businessmen tend to convert most of their productivity gains into mark-up expansions, instead of passing them along primarily to prices. So, it can be seen that the inflationary problems faced by the Brazilian economy are very complex, and that their resolution depends not only on political will. Therefore, the inefficiency of the simplicity inherent to the Inflation Targeting Regime in relation to the pursuit of price stability in Brazil is quite clear.

O principal objetivo deste estudo foi verificar a importância da gestão de riscos e controles internos como resposta a riscos empresariais. A relevância do assunto é respaldada na crescente necessidade apresentada pelas empresas para mitigar seus riscos empresarias com objetivo de enfrentar o mundo globalizado e a acirrada concorrência, além de buscar diferencial na qualidade de gestão empresarial e proporcionar maior valor agregado a seus acionistas. Adicionalmente, foram realizadas pesquisas de mercado, sobre assuntos afins ao tema principal, por meio de aplicação de questionários junto a Unidades de Relacionamento com investidores de grandes empresas brasileiras e a empregados de empresas de auditorias independentes com grande experiência de mercado, permitindo ao leitor visão panorâmica da situação atual dos referidos temas. A metodologia utilizada foi a pesquisa documental e bibliográfica, com utilização de documentos de trabalho e relatórios de consultorias privadas e uso de material acessível ao público em geral como livros, artigos, dissertações, seminários e legislações publicados. Como conclusão, é apresentada seleção contemplando 15 importantes lições. / The main purpose of this study was to verify the importance of risk and internal controls management as a response to corporate risks. The subject relevance is supported by the growing need presented by companies to mitigate corporate risks in order to face the globalized world and the fierce competition, seek distinction in corporate management and achieve a larger value added to its shareholders. Furthermore, market researches on topics related to the main theme have been carried out through the use of questionnaires alongside the Units for Relationship with major Brazilian companies investors and independent auditors companies employees who have great market experience thus leading the reader to a wider view of the present situation on the aforementioned themes. The methodology used in this thesis was the document and literature research, through the use of work documents and private consulting reports as well as information available to the general public such as published books, articles, theses, seminars and laws. As a conclusion, the selection is presented and brings about fifteen important lessons.

O objetivo desse trabalho é responder quatro perguntas centrais a partir da literatura sobre os controles de capitais no Brasil: Os controles de capitais foram e têm sido eficazes no Brasil? O Brasil tem seguido o seqüenciamento proposto pelo FMI ao adotar controles de capitais? Os controles de capitais no Brasil são endógenos? A liberalização econômica favorece o crescimento econômico de um país? Para tanto, foram estudados outros casos de adoção de controles de capitais em diferentes economias, a partir da literatura existente, e a experiência brasileira com controles de capitais. A literatura empírica foi analisada com o intuito de verificar se os controles de capitais são eficazes para objetivos de política econômica ou se deve sustentar o processo de liberalização financeira, como defendido por alguns economistas mais ortodoxos. / The main goal of this work is to answer four key questions related to the capital controls in Brazil from a literature perspective: Were capital controls effective, and have they been, in Brazil? Has Brazil followed the sequencing proposed by IMF when adopting capital controls? Are capital controls in Brazil endogenous? Does economic liberalization promote economic growth to a country? For that, experiences of capital controls adoption in different economies were studied, using the international literature, as well as the Brazilian experience with capital controls. The empirical literature has been analyzed in order to verify if capital controls are effective for the main goals of economic politics or if a financial liberalization should be applied, as supported by some orthodox economists.

Made available in DSpace on 2014-06-11T19:26:16Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-12-04Bitstream added on 2014-06-13T19:13:21Z : No. of bitstreams: 1 oliveira_ce_me_bauru.pdf: 583086 bytes, checksum: 9073a5e0f5401964a1b9b3790f8fde60 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A globalização da economia e da concorrência e a grande quantidade de empresas que fecham suas portas por ano no Brasil reforça a importância do empresário planejar as suas ações. O planejamento passa a ser um fator diferencial para a sustentabilidade das empresas e o orçamento seu instrumento de mensuração quantitativa. Esta pesquisa descritiva apresenta um estudo elaborado nas indústrias do Distrito Industrial I da cidade de Bauru - SP, cadastradas NO CIESP - Diretoria Regional Bauru. As perguntas do questionário estão organizadas em blocos relacionados aos objetivos específicos e investigando as características das indústrias. O orçamento é utilizado por 57% das indústrias pesquisadas, que indica que nem todas as empresas consideram do orçamento empresarial como instrumento de mensuração quantitativa e de gestão, buscando torná-lo um instrumento de integração, condução e um meio eficiente de atingir os objetivos da empresa. Em termos específicos, esta pesquisa apresenta os fatores relevantes para o desenvolvimento do planejamento orçamentário. Por outro lado, o estudo apresenta os principais motivos pelos quais algumas empresas não elaboram esta atividade. Contudo, o planejamento orçamentário é um importante instrumento de gestão empresarial, proporcionando a concentração dos esforços dos administradores nos pontos-chave, minimizando a tensão no processo de tomada de decisão... / The globalization of the economy - and of the competition - and the large number of companies which shut down every year in Brazil reinforces the importance of action planning for the businessman. Planning has become a differential factor for the sustainability of the companies, and the budget, their quantitative assessment instrument. This descriptive research presents a study made with the industries of the industrial estate I, in Bauru city, São Paulo state, registered at CIESP - Bauru regional board of directors. The questions in the questionnaire are organized in blocks related to the specific objectives of the research and investigating the characteristics of the companies. The budget is used by 57% of the companies surveyed, which indicates that not all the companies consider the use of the enterprise budget as an instrument for integration, direction, and an effective way to reach the company's goals. In specific terms, this research presents the relevant factors for the development of the budget planning. On the other hand, the study also presents the main reasons why some companies fail to fulfil this activity. Nevertheless, budget planning is an important instrument for enterprise management, leading to the concentration of managers' efforts on the key points, minimizing, thus, the strain in the decision making process.

The development of a robotic slit-lamp for remote ophthalmology is the primary purpose of this work. In addition to novel mechanical designs and implementation, it was also a goal to develop a control system that was flexible enough to be adapted with minimal user adjustment to various styles and configurations of slit-lamps. The system was developed with intentions of commercialization, so common hardware was used for all components to minimize the costs. In order to improve performance using this low-cost hardware, investigations were made to attempt to achieve better performance by applying control theory algorithms in the system software. Ultimately, the controller was to be flexible enough to be applied to other areas of human-robot interaction including pediatric rehabilitation via the use of humanoid robotic aids. This application especially requires a robust controller to facilitate safe interaction. Though all of the prototypes were successfully developed and made to work sufficiently with the control hardware, the application of advanced control did not yield notable gains as was hoped. Further investigations were made attempting to alter the performance of the control system, but the components selected did not have the physical capabilities for improved response above the original software implemented. Despite this disappointment, numerous novel advances were made in the area of teleoperated ophthalmic technology and pediatric physical rehabilitation tools. This includes a system that is used to remote control a slit-lamp and lens for examinations and some laser procedures. Secondly, a series of of humanoid systems suitable for both medical research and therapeutic modeling were developed. This included a robotic face used as an interactive system for ophthalmic testing and training. It can also be used as one component in an interactive humanoid robotic system that includes hands and arms to allow use of teaching sign language, social skills or modeling occupational therapy tasks. Finally, a humanoid system is presented that can serve as a customized surrogate between a therapist and client to model physical therapy tasks in a realistic manner. These systems are all functional, safe and low-cost to allow for feasible implementation with patients in the near future.

abstract: Accounting estimates are developed in a bottom-up fashion; subordinates generate estimates that are reviewed by managers. The anchoring heuristic suggests managers may be highly influenced by subordinates’ initial estimates. However, motivated reasoning theory predicts that reporting incentives will bias managers’ review in favor of estimates that are incentive consistent, and managers will selectively attend to information that supports their preferred conclusion, including their perceptions of the subordinate. Using experimental methods I manipulate the consistency of the subordinate estimate with management reporting incentives, and the narcissistic description of the subordinate. Consistent with motivated reasoning theory, I find that managers anchor on incentive consistent subordinate estimates, regardless of subordinate narcissism, but anchor less on incentive inconsistent subordinate estimates, especially when the estimate comes from a narcissistic subordinate. I also find evidence that managers believe narcissistic subordinates act strategically in their own self-interest, and selectively attend to this belief to adjust away from incentive inconsistent subordinate estimates, but not incentive consistent subordinate estimate. My results reveal two potential weaknesses in the management review process: susceptibility to subordinate anchors, and bias created by reporting incentives. / Dissertation/Thesis / Doctoral Dissertation Accountancy 2016

abstract: Transportation systems in the U.S. are in a poor state of disrepair. A significant investment is needed to replace or rehabilitate current transportation infrastructure. Currently, transportation investments are lackluster with the recession of 2008 heavily impacting transportation spending, inciting deficits and budgetary cuts at state and federal government levels. As a result, policy makers and public officials are increasingly looking for innovative financing and alternative delivery methods to supplement traditional financing and delivery for transportation projects. Subsequently, the number of public-private partnerships (PPP or P3) has increased substantially over the last two decades. There is a growing need to quantify the project performance and financial benefits of PPP. This dissertation fills this gap in knowledge by performing a comprehensive quantitative analysis of PPP project performance and financial sources for transportation projects in the U.S. This study’s specific research objectives are: (1) Develop a solid baseline for comparison, comprised of non-PPP projects; (2) Quantify PPP project cost and schedule performance; and (3) Quantify private versus public financing sources of PPP. A thorough literature review led to the development of a structured data collection process for PPP and comparable non-PPP projects. Financing data was collected and verified for a total of 133 ongoing and completed projects; while performance data was verified for a subset of 81 completed projects. Data analysis included regression analysis, descriptive statistics, inferential statistics and non-parametric statistical tests. The results provide benchmarks for PPP project performance and financing sources. For the performance results, non-PPP projects have an average cost change of 8.46 percent and an average schedule change of -0.22 percent. PPP projects have an average cost change of 3.04 percent and average schedule change of 1.38 percent. Statistical analysis showed cost change for PPP projects were superior to that of non-PPP; however, schedule change differences were not significant. For the financing results, private financing totaled 44.5 percent while public financing totaled 55.5 percent. This result shows private financing can be used to leverage public financing with close to a one-to-one ratio and that PPP has the potential to double the amount of infrastructure delivered to the public. / Dissertation/Thesis / Doctoral Dissertation Civil and Environmental Engineering 2016