nÃo hà / A Nota Fiscal EletrÃnica (NF-e) torna-se cada vez mais uma realidade. Desde o final de 2011, praticamente todas as operaÃÃes interestaduais estÃo sendo acobertadas com o documento eletrÃnico. Essa ferramenta nasce com vistas a minimizar fraudes nas operaÃÃes fiscais, trazendo a possibilidade de criaÃÃo de controles em tempo real, acarretando diversos efeitos benÃficos à administraÃÃo tributÃria. Este trabalho se propÃs a abordar esse assunto, tendo por objetivo geral analisar a utilizaÃÃo da NF-e no controle da arrecadaÃÃo tributÃria sob a Ãtica dos gestores da Secretaria da Fazenda do Estado do Cearà (SEFAZ-CE). Para alcance desse objetivo, buscou-se primeiramente a verificaÃÃo do nÃvel de confiabilidade desses gestores em relaÃÃo aos dados extraÃdos da NF-e. Em seguida, procurou-se tanto identificar os controles utilizados, quanto investigar os que estÃo sendo desenvolvidos na SEFAZ-CE com base nessa ferramenta. Por fim, pretendeu-se observar os efeitos da utilizaÃÃo desses controles na Ãtica dos gestores fazendÃrios. Como amparo teÃrico, fez-se uma revisÃo literÃria, tendo como foco a administraÃÃo tributÃria e a nota fiscal eletrÃnica. Um estudo de caso na SEFAZ-CE foi a metodologia adotada, sendo coletadas informaÃÃes quanto à percepÃÃo dos gestores fazendÃrios por meio de questionÃrios e entrevistas, analisados atravÃs do software ATLAS.ti versÃo 6.2 e por escala Likert. De posse dos resultados obtidos na pesquisa, conclui-se que os gestores fazendÃrios, responsÃveis por controlar as receitas advindas dos tributos estaduais, possuem bom nÃvel de confiabilidade em relaÃÃo à utilizaÃÃo dos dados extraÃdos da NF-e. Com efeito, vÃrios controles, com base nessas informaÃÃes, foram otimizados, implementados ou estÃo em implantaÃÃo; e, de uma maneira geral, a utilizaÃÃo desses controles trazem efeitos positivos ao acompanhamento da arrecadaÃÃo tributÃria cearense. / The Electronic Invoice becomes increasingly a reality. Since late 2011, virtually all interstate operations are being covered up with the electronic document. This tool is born with a view to minimize frauds in fiscal operations, bringing the possibility of creating real-time controls, resulting several beneficial effects on tax administration. This study aimed to address this issue, having as main purpose to analyze the use of Electronic Invoice control of tax collection from the perspective of managers of the Department of Finance of the State of CearÃ. To achieve this goal, this research searched first to verify the managers level of reliability related to the data extracted from the Electronic Invoice. And then, tried to identify as many controls that are currently being used and to investigate those that are being developed at the State of Cearà Secretary of Treasury based on this tool. Finally, this study sought to observe the effects of using these controls in the view of tax managers. As a theoretical support the study used a literature review, focusing on tax administration and electronic invoices. A case study about State of Cearà Secretary of Treasury was the methodology adopted with collected information regarding the perception of tax managers through questionnaires and interviews, analyzed using ATLAS.ti version 6.2 and Likert scale. The results obtained in the research concluded that tax managers, responsible for controlling the state revenues from taxes, have a good level of confidence regarding the use of data extracted from Electronic Invoice. As well, various controls, based on this information, have been optimized, implemented or are under implementation, and, in general, the use of these controls bring positive effects to the monitoring of tax collection of Cearà State.

nÃo hà / A AdministraÃÃo PÃblica Gerencial và a sociedade como contribuinte de impostos e cliente dos seus serviÃos. Os resultados da aÃÃo do Estado sÃo considerados bons porque os processos administrativos estÃo sobre controle. Na AdministraÃÃo PÃblica, portanto, a funÃÃo controle està associada ao plano de organizaÃÃo e a todos os mÃtodos e procedimentos que estÃo afetando, principalmente a eficiÃncia das operaÃÃes e a observÃncia das polÃticas administrativas a gestÃo, ou seja, o controle à a avaliaÃÃo dos resultados decorrentes da execuÃÃo em relaÃÃo ao que foi planejado, apurando-se os desvios e providenciando a sua correÃÃo. Na AdministraÃÃo PÃblica, à de alÃada relevÃncia a existÃncia de um ÃrgÃo para exercer o controle interno, com o intuito de assegurar o cumprimento da missÃo e o alcance dos objetivos dos ÃrgÃos e entidades da AdministraÃÃo PÃblica. Nesse Ãmbito, a Controladoria surge como elemento imprescindÃvel para a gestÃo pÃblica, ou seja, no apoio ao cumprimento das legislaÃÃes que regem a mÃquina administrativa ou no suporte mediante informaÃÃes que contribuem para a tomada de decisÃes. A Controladoria Governamental à um ÃrgÃo que auxilia a conduÃÃo da gestÃo organizacional de forma eficaz, eficiente e efetiva. De tal sorte, o objetivo geral deste estudo à analisar o perfil das controladorias estaduais brasileiras. Com relaÃÃo à metodologia, o estudo parte de uma abordagem qualitativa. Quanto aos fins, a natureza da pesquisa à descritiva, cujo mÃtodo possibilitou conhecer, desde de uma anÃlise documental, o perfil das controladorias estaduais brasileiras. Desenvolveu-se um estudo nas 15 controladorias estaduais brasileiras, que utilizam em sua denominaÃÃo oficial o nome controladoria. Quanto aos meios ou procedimentos tÃcnicos, utilizou-se da pesquisa bibliogrÃfica. A pesquisa replicou o estudo realizado por Suzart et al (2011) para verificar as funÃÃes e atividades desempenhadas por essas instituiÃÃes e a sua evoluÃÃo ao longo dos anos. Concluiu-se que, no perfil das controladorias estaduais brasileiras, o setor mais representativo à o de AdministraÃÃo e FinanÃas e a atividade mais desempenhada à a de acompanhar e fiscalizar a gestÃo contÃbil, financeira e orÃamentÃria; contudo, a inovaÃÃo foi a implantaÃÃo da atividade de ouvidoria e de expedientes de transparÃncia dos atos de governo e do exercÃcio do controle social; e a funÃÃo de controle interno se sobressai em relaÃÃo Ãs demais tÃpicas de controladoria.

O Risco Operacional nas instituições financeiras foi normatizado com a Resolução nº 3.380 em 29 de junho de 2006, emitida pelo Conselho Monetário Nacional. Desde então, entidades autorizadas a funcionar pelo Banco Central do Brasil tiveram de adequar suas estruturas e procedimentos com o intuito de aumentar os controles sobre eventos internos e externos à instituição, com a finalidade de reduzir perdas financeiras a partir da mitigação deste tipo de risco. Dessa forma, a presente dissertação tem como objetivo apresentar como um banco comercial precisa agir para adequar seus processos às novas exigências legais diante de um assunto com uma importância tão significativa. Este trabalho, além de apresentar os procedimentos de gestão de riscos em uma entidade, procura também elucidar como o risco operacional, no departamento de Call Center da instituição financeira escolhida, pode afetá-la, no caso da inobservância dos procedimentos a serem adotados com vistas à mitigação das falhas já identificadas e de possíveis ocorrências que possam comprometer a continuidade da organização. Os resultados obtidos na pesquisa mostram que o banco em estudo, em relação a outras instituições financeiras pesquisadas, ainda apresenta-se em uma etapa de desenvolvimento da sua área de gestão de riscos, trabalhando em conformidade com a legislação vigente e buscando aperfeiçoar suas técnicas de identificação e mensuração dos riscos operacionais. / Operational risk in financial institutions was normalized with Resolution No. 3380 on June 29, 2006, issued by the National Monetary Council. Since then, entities authorized to operate by the Central Bank of Brazil had to adapt its structures and procedures in order to tighten controls on internal and external events to the institution, in order to reduce financial losses from this type of risk mitigation. Thus, this paper aims to present as a commercial bank must act to adjust its processes to the new legal requirements before a subject with a very significant importance. This paper, besides presenting the procedures for managing risks in an entity, also seeks to clarify how operational risk, the department's Call Center financial institution chosen may affect it, in the case of a failure of procedures to be adopted in order mitigating the flaws already identified and possible events that could endanger the continuity of the organization. The results obtained from the survey show that the bank under study in relation to other financial institutions surveyed, still comes in a stage of development of their area of risk management, working in accordance with current legislation and seeking to improve their techniques identification and measurement of operational risks.

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.

Submitted by Roman Goossens (roman.goossens@gmail.com) on 2013-08-23T21:08:57Z No. of bitstreams: 1 Roman Goossens Do Capital Controls Boost Reslience to Crises 20130823.pdf: 704128 bytes, checksum: 6f940315e4f866fbc901872143770b70 (MD5) / Rejected by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br), reason: Prezado Roman, A ficha catalográfica na não tem o número e seu nome da segunda página subiu par a primeira página. Att. Suzi 3799-7876 on 2013-08-27T13:04:32Z (GMT) / Submitted by Roman Goossens (roman.goossens@gmail.com) on 2013-08-27T14:22:16Z No. of bitstreams: 1 Roman Goossens Do Capital Controls Boost Reslience to Crises 20130823.pdf: 731111 bytes, checksum: 751d28a481a97d4776e7d5bd503e9d88 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2013-08-27T14:45:42Z (GMT) No. of bitstreams: 1 Roman Goossens Do Capital Controls Boost Reslience to Crises 20130823.pdf: 731111 bytes, checksum: 751d28a481a97d4776e7d5bd503e9d88 (MD5) / Made available in DSpace on 2013-08-27T15:00:38Z (GMT). No. of bitstreams: 1 Roman Goossens Do Capital Controls Boost Reslience to Crises 20130823.pdf: 731111 bytes, checksum: 751d28a481a97d4776e7d5bd503e9d88 (MD5) Previous issue date: 2013-07-26 / Capital controls are back in vogue and a number of emerging markets reintroduced these measures in recent years in the face of a 'flood' of international capital. Policymakers argue that these tools buttress their economies from the risk of a 'sudden stop' in capital flows. We show that capital controls seem to make emerging market economies (EMEs) more resistant to financial crises (i.e. that output loss following a crisis is lower when controls are higher). However that they also seem to make EMEs more crisis-prone, increasing the probability of crises. Policymakers should hence carefully evaluate whether the benefits of capital controls outweigh the costs before implementing them. / Os controles de capitais estão novamente em voga em razão dos países emergentes reintroduzirem essas medidas nos últimos anos face a abundante entrada de capital internacional. As autoridades argumentam que tais medidas protegem as economias no caso de uma 'parada abrupta' desses fluxos. Será demonstrado que os controles de capitais parecem fazer com que as economias emergentes (EMEs) fiquem mais resistentes diante de uma crise financeira (por exemplo, uma queda na atividade econômica seguida de uma crise é menor quando o controle é maior). No entanto, os controles de capitais parecem deixar as economias emergentes (EMEs) também mais propícias a uma crise. Deste modo, as autoridades devem ser cautelosas na avaliação quanto aos riscos e benefícios relativos a aplicação das medidas dos controles de capitais.

IT- och informationssäkerhet är ett ständigt aktuellt ämnesområde. ITsäkerhetsarbetei små organisationer framstår som ett underforskat område. Föratt göra en kartläggning av hur arbete med risk, hot och säkerhet kan se ut i småorganisationer har vi genomfört en explorativ intervjustudie med representanterför små organisationer om deras arbete med IT- och informationssäkerhet. Vihar dessutom genomfört intervjuer med experter på området för att få ettbredare perspektiv. Tolkningen och analysen av intervjusvaren har utförtsgenom att först tolka svaren utifrån Security Controls och därefter analyserasvaren utifrån fem temaområden som vi funnit i materialet. Vi går däreftervidare med en diskussion kring hur vi funnit att de studerade organisationernaser på hot, risk och säkerhet och hur de arbetar med Security Controls settgenom de tre säkerhetsdimensionerna. Avslutningsvis föreslår vi fortsattforskning inom området. / IT and information security is a recurring theme. IT security in smallorganizations appear to be an under-researched area. To make a survey of thework on risk, threat and security might look like in small organizations, weconducted an exploratory interview with representatives of small organizationsabout their work with IT and information security. We also conducted interviewswith experts in the field to get a broader perspective. The interpretation andanalysis of the interview responses have been carried out by first interpret theresponses based Security Controls, and then analyze the responses on fivethematic areas which we found in the material. We will then continue with adiscussion of how we have found that the studied organizations, look at threats,risk and safety and how they work with the Security Controls seen through thethree security dimensions. Finally, we suggest further research in this area.

Rescued from Japanese colonization after 36 years, Korea resumed independence as The Republic of Korea in 1948 grounded on liberal democracy. The democratic institution promised a system of separation of power, democratic rights and freedom for all people. In this context, local autonomy was experimented with but soon ceased due to internal instability and local government was suspended until the 1990s. Institutionally Korean central government undertook a steady shift toward decentralization over the past two decades or so, but that shift has more recently been tempered by the exercise of stronger central controls facing fiscal crises. This thesis argues that centralism is still a predominant ideology in intergovernmental relations despite the implementation of local autonomy. Central controls exhibited democratic change in some cases but the core nature of controlling local government has survived through institutional change appearing in different modes since the introduction of local autonomy. The democratic change in central control is declared to increase local autonomy. From this viewpoint, the democratic change in central control is assumed to improve the performance of local government based on the theory that the growth of local autonomy motivates local government to improve its performance. Financial crises were used to justify the revival of pervasive central controls. So this thesis is concerned with the relationship between central control and local performance in the context of fiscal crisis, whose focus is driven by the experience of fiscal crises over recent years in Korea. An extensive statistical analysis, drawing on a unique data base, reveals that, despite the local autonomy rhetoric, overall current central controls have a negative link with local government performance. Democratic change of central controls has not significantly improved the performance of local government. This evidence supports the view that even after the revival of local autonomy in Korea; central control plays a role of regulator rather than a role of constructive engagement with local government and emphasises institutional stability. Thus central government has not yet developed the creative potential of democratic local government and should more positively make an effort to establish democratic central-local government relations.

Additive manufacturing involves the layer-wise patterned addition of material to create 3D parts, allowing for parts with complex geometries that traditional subtractive manufacturing processes cannot create, while offering good value for low run production parts by eliminating the cost of tooling. Large Area Sintering is a form of powder based additive manufacturing where entire layer cross sections are heated and fused in a single continuous exposure process. This layer by layer powder sintering process is similar to selective laser sintering, but by heating the cross section at a slower and controllable rate there is an opportunity to achieve tighter control over thermal history. This thesis discusses the design, construction, and validation of a large area sintering test platform, as well as a preliminary study on feature resolution. A key component of this system was the integration of an infrared camera, allowing point-wise temperature control of the sintering cross section. There is a hypothesis that longer and controlled heating rates in Large Area Sintering (in comparison to Selective Laser Sintering) would allow the capability to process a wider range of materials, and give more control over the resulting final part properties. The test platform created a repeatable test environment, and successfully demonstrated the capability for point wise temperature control of the sintering cross section, enabling the ability to examine the effects of slower controlled heating rates. Available power on the system was 2.22 W/cm2 for heating, with a temperature control loop time of 160 – 180 ms. The results of the preliminary study on feature resolution also suggested a positive correlation between point wise closed loop temperature control and improved feature resolution, giving motivation for further study.

Master of Science / Department of Architectural Engineering and Construction Science / Raphael A. Yunk / The DALI (Digital Addressable Lighting Interface) protocol has set forth the requirements for a digital fluorescent ballast that out performs its predecessors with respect to flexibility and functionality. The advantages of a DALI lighting control system range from advanced dimming capabilities and daylight sensing to saving money in energy and maintenance costs. A DALI lighting control system can also be beneficial to designers when trying to meet the requirements of code or recommended practices. The information in this report will help designers decide when to consider using a DALI lighting control system. This report covers topics such as the advantages of digitally addressable lighting, the equipment required to make a DALI system work, the limitations and drawbacks of DALI, cost information on installing and using a DALI system, and how DALI can help meet code and recommended practices, and concludes with a case study demonstrating how a DALI system has the potential to save money in energy costs.

Background: While pain is essential for physiological functioning, chronic or pathologic pain is responsible for a major burden of disease in society. Novel approaches to treating acute and chronic pain have employed neuromodulatory tools to target the central and peripheral neural structures that mediate pain. Transcranial direct current stimulation (tDCS), for example, is a safe, non-invasive brain stimulation technique that has been shown in preliminary studies to reduce chronic pain when applied to the primary motor cortex. In contrast to this exogenous neuromodulatory approach, diffuse noxious inhibitory controls (DNIC) refers to endogenous pain regulatory mechanisms that decrease pain following introduction of heterotopic noxious stimuli. This thesis explores whether combining these exogenous and endogenous pain modulation approaches synergistically increases the threshold at which pain is perceived. Methods: We conducted a double-blinded, randomized, placebo-controlled trial with a crossover design to investigate the effects of tDCS and DNIC on pain thresholds in 15 healthy human subjects. Pain thresholds were assessed prior to and following administration of active tDCS, sham tDCS, cold-water-induced DNIC, and combined active tDCS and DNIC. Using magnetic resonance spectroscopy, we examined whether baseline concentrations of brain metabolites such as N-acetylaspartate in pain-related regions of interest were associated with responses to the varying neuromodulatory conditions. Results: Pain thresholds significantly increased following both active tDCS and the DNIC paradigm. These modulatory approaches appeared to have additive effects when combined. Pain threshold increases after active tDCS were positively correlated with baseline levels of N-acetylaspartate, a marker of good neural function, in the anterior cingulate cortex and negatively correlated with baseline levels of glutamine in the thalamus. Conclusions: Combining endogenous pain regulatory mechanisms with exogenous stimulation of the motor cortex can more effectively increase pain thresholds in healthy humans. Future studies should examine whether existing pain therapies may be enhanced with noninvasive brain stimulation and activation of DNIC. They should also assess whether brain metabolite levels can be utilized to predict clinical response to therapeutic interventions.