Thesis (PhD)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: Efficient process design commonly relies on equation-of-state (EOS) models to provide reliable estimates of thermodynamic properties. The accuracy of EOS models, in turn, depends on the extent to which they account for intermolecular forces. The aim of this project was to improve the simplified Perturbed Chain - Statistical Associating Fluid Theory (sPC-SAFT), enabling it to account more accurately for complex molecular interactions. The more simple SAFT-based Cubic-Plus-Association (CPA) model was evaluated along similar lines for comparative purposes. A literature review showed that both sPC-SAFT and CPA have been widely applied in phase equilibria problems, but not extensively for the prediction of other thermodynamic properties. Consequently, an initial evaluation was performed on the ability of sPC-SAFT and CPA to predict first- and second-order thermodynamic properties. The properties of non-polar, polar and hydrogen bonding fluids were considered, showing that: a) sPC-SAFT and CPA generally predict first-order properties with the same accuracy, but sPC-SAFT provides improved predictions of second-order properties. Significant errors are, however, still observed with sPC-SAFT. b) A parameter regression study with sPC-SAFT, using model parameters obtained by including second-order properties in the regression function, results in poor predictions of the saturated vapour pressure and liquid density. c) Treating strong polar and dispersive forces together as Van der Waals forces results in many properties being poorly predicted by both sPC-SAFT and CPA. d) The major limitation of the association term in both CPA and sPC-SAFT is its inability to account for the influence of bond co-operativity, especially in alcohol/water mixtures. Based on these findings, the following improvements could be made: a) The development of a new association scheme for 1-alcohols, denoted the 2C association scheme. b) The extension of sPC-SAFT with the polar theories of Jog & Chapman (JC) and Gross & Vrabec (GV) to obtain sPC-SAFT-JC and sPC-SAFT-GV. c) The extension of CPA with modified versions of the aforementioned polar theories to obtain CPA-JC and CPA-GV. d) The development of a new ‘universal’ cross-association approach. The new 2C association scheme consists of one bipolar association site and one negative electron donor site and is a combination of the 1A and 2B/3B association schemes. Modelling 1-alcohols with the 2C scheme in sPC-SAFT results in improved VLE predictions of alcohol/water and alcohol/alcohol mixtures, but alcohol/alkane VLE is predicted less accurately compared to the 2B and 3B association schemes. sPC-SAFT-JC and sPC-SAFT-GV provide improved VLE predictions of mixtures with non-associating polar components compared to sPC-SAFT. VLE of polar/alkane and polar/polar systems can be represented accurately with no or only very small binary interaction parameters (BIPs). CPA-JC and CPA-GV also enable improved VLE predictions of the polar/alkane and polar/polar mixtures compared to CPA. sPC-SAFT-GV and sPC-SAFT-JC were also applied to several mixtures of associating components including alcohol/alkane, alcohol/alcohol and alcohol/water systems. New alcohol model parameters for both sPC-SAFT-GV and sPC-SAFT-JC based on the 2C, 2B and 3B association schemes were determined. The predictions of both sPC-SAFT-GV and sPC-SAFT-JC, based on any of the three association schemes, provide similar alcohol/alkane and alcohol/alcohol VLE representations, but the best phase equilibria predictions of water/alcohol systems are obtained when alcohols are modelled with the newly proposed 2C association scheme. The usefulness of a new ‘universal’ cross-association approach was demonstrated with both sPC-SAFT-GV and sPC-SAFT-JC. The philosophy behind the new approach is to set the association volume value of the solvating component equal to the cross-associating volume value of the 1-alcohol of the same molecular size and to determine an association energy value from binary VLE data. This approach aims to characterize the solvating behaviour of the cross-associating component. Preliminary results are demonstrated with systems containing acetone, propyl formate and ethyl acetate. Other thermodynamic properties, such as excess enthalpy and excess volume can be described with the new polar sPC-SAFT and CPA models. In the majority of cases, improvements are observed compared to the normal sPC-SAFT and CPA models, but BIPs are still required to obtain accurate correlations. However, these BIPs cannot be used in phase equilibria calculations and are generally property-specific. To summarise: Through the development of the 2C scheme, and the incorporation of polar terms into the sPC-SAFT model structure, notable improvement in the VLE predictions of polar (nonhydrogen bonding)/alkane, alcohol/alkane, alcohol/water and polar/alcohol systems could be obtained if compared to the original sPC-SAFT EOS. As such, the research pesented in this thesis encapsulates some significant novel contributions, viz.: a) A systematic evaluation of sPC-SAFT and CPA, providing better insight into their ability to predict thermodynamic properties. b) The development of the new 2C association scheme for 1-alcohols, as published in Ind. Eng. Chem. Res. 2011, 50, 8711–8725. c) The extension of sPC-SAFT with the polar theories of JC and GV, with application to non-associating components, as published in Fluid Phase Equilib. 2011, 305, 174–184. d) The extension of CPA with the JC and GV polar theories, as published in Fluid Phase Equilib. 2011, 312, 66–78. e) The application of sPC-SAFT-GV and sPC-SAFT-JC to associating components, including results with the new 2C association scheme. f) The development of the new ‘universal’ cross-association approach. / AFRIKAANSE OPSOMMING: Doeltreffende prosesontwerp steun grotendeels op toestandvergelykings (EOS) om goeie skattings van vloeistofeienskappe te voorspel. Die akkuraatheid van hierdie modelle word bepaal deur hoe goed hulle die invloed van molekulêre kragte kan naboots. Die doel van hierdie projek was dus om die ‘simplified Perturbed Chain-Statistical Associating Fluid Theory’ (sPC-SAFT) te verbeter, sodat dit komplekse molekulêre kragte beter kan beskryf. Die meer vereenvoudigte SAFT-gebaseerde ‘Cubic-Plus-Association’ (CPA) model was ook geëvalueer vir vergelykende doeleindes. 'n Literatuurstudie het getoon dat beide sPC-SAFT en CPA reeds wyd toegepas is in fase ewewig probleme, maar nie vir ander termodinamiese eienskappe nie. Gevolglik, is 'n aanvanklike ondersoek uitgevoer waarin die vermoë van sPC-SAFT en CPA om eerste- en tweede-orde termodinamiese eienskappe te voorspel, geëvalueer is. Die eienskappe van nie-polêre, polêre en waterstof-bindinde komponente is oorweeg en die hoof bevindinge uit hierdie ondersoek is: a) sPC-SAFT en CPA voorspel oor die algemeen eerste-orde eienskappe met dieselfde akkuraatheid, maar sPC-SAFT bied verbeterde voorspellings van tweede-orde eienskappe. Beduidende foute is egter steeds teenwoordig in die voorspellings van sPC-SAFT. b) 'n Model parameter regressie studie met sPC-SAFT het getoon dat deur tweede-orde eienskappe ook in die regressie-funksie in te sluit, swak skattings van die eienskappe wat nodig is vir 'n goeie fase-ewewig voorspellings, verkry word. c) Die gesamentlike behandeling van sterk polêre en dispersie kragte as Van der Waals kragte, lei tot swak voorspellings van baie eienskappe deur sPC-SAFT en CPA. d) Die hoof beperking van die assosiasie term wat gebruik word deur beide CPA en sPC-SAFT, is die term se onbekwaamheid om die invloed van verbinding-samewerkings te beskryf, veral in mengsels van alkohole met water. Hierdie bevindings het as basis gedien om die volgende verbeterings aan te bring: a) Die ontwikkeling van 'n nuwe assosiasie skema vir 1-alkohole: die 2C-assosiasie skema. b) Die uitbreiding van sPC-SAFT met die polêre teorieë van Jog & Chapman (JC) en Gross & Vrabec (GV) om sPC-SAFT-JC en sPC-SAFT-GV onderskeidelik te kry. c) Die uitbreiding van CPA met gewysigde weergawes van die polêre teorieë om CPA-JC en CPA-GV te kry. d) Die ontwikkeling van ʼn nuwe ‘universele’ kruis-assosiasie benadering. Die nuut-voorgestelde 2C assosiasie skema bestaan uit een bipolêre assosiasie sone en een negatiewe elektron skenker sone en is ʼn kombinasie van die 1A en 2B/3B assosiasie skemas. Die modellering van 1-alkohole met die 2C skema in sPC-SAFT lei tot 'n verbetering in damp-vloeistof ewewig (VLE) voorspellings van alkohol/water en alkohol/alkohol sisteme, maar vir alkohol/alkaan sisteme is minder akkurate voorspellings verkry in vergelyking met die 2B en 3B assosiasie skemas. sPC-SAFT-JC en sPC-SAFT-GV lewer beter VLE voorspellings van mengsels met nie-assosiërende polêre komponente in vergelyking met sPC-SAFT. Die VLE van polêre/alkaan en polêre/polêre stelsels kan akkuraat beskryf word deur beide modelle wanneer geen of baie klein binêre interaksie parameters (BIPs) gebruik word. CPA-JC en CPA-GV lewer ook verbeterde VLE voorspellings van polêre/alkaan en polêre/polêre mengsels in vergelyking met CPA. sPC-SAFT-GV en sPC-SAFT-JC is ook toegepas op verskeie assosiërende mengsels, insluitend: alkohol/alkaan, alkohol/alkohol en alkohol/water stelsels. Nuwe alkohol parameters is vir beide sPC-SAFT-GV en sPC-SAFT-JC bepaal gebaseer op die 2C, 2B en 3B assosiasie skemas. Die voorspellings van sPCSAFT- GV en sPC-SAFT-JC, gebaseer op enigeen van die drie assosiasie skemas, lewer soortgelyke alkohol/alkaan en alkohol/alkohol VLE voorspellings, maar die beste fase-ewewig voorspellings vir water/alkohol sisteme is verkry wanneer alkohole gemodelleer word met die 2C assosiasie skema. Die nuwe ‘universele’ kruis-assosiasie benadering is gedemonstreer met beide sPC-SAFT-GV en sPC-SAFT-JC. Die filosofie agter die nuwe benadering is om die assosiasie volume waarde van die solverende komponent gelyk te stel aan die kruis-assosiasie volume waarde van die 1-alkohol met dieselfde molekulêre massa. Die assosiasie energie waarde word dan bepaal vanaf binêre VLE data. Hierdie benadering poog om die solverende gedrag van die kruis-assosiërende komponent meer akkuraat te karakteriseer. Voorlopige resultate met mengsels van asetoon, propiel formaat en etiel asetaat dui aan dat merkwaardige verbeterings in VLE voorspellings gekry word. Ander termodinamiese eienskappe, soos oortollige entalpie en oortollige volume, is ook ondersoek met die nuwe polêre sPC-SAFT en CPA-modelle. In meeste gevalle word verbeterde resultate gekry in vergelyking met die oorspronklike sPC-SAFT en CPA modelle, maar groot BIPs word steeds benodig om aanvaarbare korrelasies te kry. Hierdie BIPs kan egter nie gebruik word vir fase-ewewig voorspellings nie en is eienskap-spesifiek. Om op te som: deur die ontwikkeling van die 2C skema, en insluiting van die polêre terme in die sPC-SAFT model struktuur, is merkwaardige verbeterings in die VLE voorspellings van polêre/alkaan, alkohol/alkaan, alkohol/water en polêre/alkohol sisteme gekry in vergelyking met die oorspronklike sPC-SAFT EOS. Die navorsing voorgelê in hierdie tesis het dus gelei tot die volgende nuwe bydraes: a) Die sistematiese evaluering van die vermoë van sPC-SAFT en CPA om termodinamiese eienskappe te voorspel. b) Die ontwikkeling van die nuwe 2C assosiasie skema vir 1-alkohole soos gepubliseer in Ind. Eng. Chem. Res. 2011, 50, 8711–8725. c) Die uitbreiding van sPC-SAFT met die polêre teorieë van JC en GV soos gepubliseer in Fluid Phase Equilib. 2011, 305, 174–184. d) Die uitbreiding van CPA met die polêre teorieë van JC en GV soos gepubliseer in Fluid Phase Equilib. 2011, 312, 66–78. e) Die toepassing van hierdie nuwe modelle op assosiërende komponente, insluitend resultate met die nuwe 2C skema. f) Die ontwikkeling van ʼn nuwe kruis-assosiasie benadering.

本論文共一冊，分五章。 第一章：乃就研究動機與目的、研究架構與範圍、研究問題與假設，及研究限制予以 扼要說明。 第二章：係有關文獻之探討。首先就工作士氣之重要性、定義、測量、理論基礎及影 響工作士氣因素等予以闡述，其次工作環境知覺之定義、測量及其與工作士氣之關係 加以介紹，俾作為事後本研究結果分析說明之理論依據。 第三章：釗敘述本論文之研究方法，包括研究對象，施測及資料收集程序、測量工具 及分析方法等。 第四章：為結果與討論，乃將實際調查所得資料，依據前述方法予以分析，列示結果 ，並討論之。 第五章：為結論與建議，乃簡略彙述本研究之重要發現，並根據研究結果提出一些建 議，俾作為我國會計師事務所重視員工工作環境知覺，以提高員工工作士氣之參考。

本論文旨在探討當前我國會計人員角色壓力的情形，並想瞭解角色壓力與各個變項的 關係，以便管理當局能據此採取因應措施，以減輕或消除角色壓力所帶來的不利影響 而增進管理目的的達成。 本論文計一冊五萬餘言，共分為五章二十節。 第一章為前言，說明研究動機、目的、研究假設及論文架構。 第二章為文獻探討，說明角色、角色壓力的意義、角色模型的介紹、角色壓力與各前 因變項後果變項的關係等。 第三章為研究方法，說明樣本的選擇、量表的類型及各量表的構面、信度、效度的測 試等。 第四章為研究結果，應用變異數分析、t 考驗、迴歸、相關、典型相關等統計方法以 求得各變項間的關係。 第五章為結論及建議，彙總前面各章節的結果做成結論，並提出建議以供外界參考。

本論文以會計師事務所二一０名在職員工及六十四名已離職員工為研究對象，分析（ １）我國會計師事務所員工之離職意願，其與組織規模、個人基本變項、工作滿足感 、工作壓迫感及人格特質之相關情形暨目前常用之人事作業政策對離職意願之影響。 （２）我國會計師事務所離職員工離職時點之選擇、離職後之工作去向、主要離職原 因、對工作合約之信守情形等，其與個人基本變項、工作滿足感、工作壓迫感、人格 特質及離職意願之相關情形。（３）人格特質、工作滿足感、工作壓迫感、離職意願 及離職行為之因果模式驗證。 本論文共一冊，陸萬餘字、分七章廿四節，第一章緒論，第二章為有關理論文獻之探 討，第三章為本文實證研究方法之說明，第四、五、六章為實證研究結果之分析及討 論，第七章為結論與建議。

自民國七年北京政府頒行「會計師暫行章程」迄今，我國會計師專業發展日益蓬勃， 對我國經濟成長發揮正面功能。為期對七十年來的會計師制度之演變有所紀錄，故撰 寫本論文。 本論文共壹冊，計分八章。第一章為緒論。第二章為我國會計師取得資格之發展。第 三章為我國會計師業務與品質管制之發展。第四章為我國會計師管理機構之發展。第 五章為我國法令對會計師專業之影響。第六章為美、日兩國會計師制度現況。第七章 為如何改進我國會計師制度。第八章為結論。

會計師專業的公信力係建立在執行審計時，會計師超然獨立，無偏私的態度上，欠缺 超然獨立之會計師所簽發的審計報告，亳無價值，除影響會計師專業的地位及信譽外 ，且不利於現代經濟之活動與發展。 要維持會計師專業的公信力，財務報表使用者對會計師事務所形式上超然獨立的認知 ，與實質上超然獨立同等重要，各界對會計師事務所的超然獨立迭有批評，建議解決 之方法亦多。本文即先就有關文獻等次級資料，探討影響會計帥獨立性問題之不利因 素，及各界所提之改進解決方法作介紹；繼則對上述解決會計師獨立性問題的方法作 實證研究，俾為建議之基礎藉以提昇專業之地位。 茲將各章內容扼要說明如下： 第一章為導論，乃就本文研究之動機、目的、範圍、方法與限制及論文結構等，加以 扼要說明。 第二章旨在敘述會計師專業之特質，獨立性之意義及有關規定。 第三章探求會計師獨立性危害之因素，共提出獨立性認知因果模式暨有關實證結果作 介紹。 第四章探討各界提出強化會計師獨立性問題之方法。 第五章對強化會計師獨立性之認知，作實證研究。 第六章為結論及建議。

由於會計師事務所的查帳工作，有極明顯的淡、旺季之分，因此乃對查帳人員形成本 極大的工作壓力，本文即在於探討事務所工作壓力的來源，及員工對於工作壓力的因 應行為。全文一冊，共分五章，二十節，五萬餘言，茲將各章內容扼要說明如下： 第一章緒論，就研究動機及目的、研究限制、研究假設，加以說明。 第二章文獻探討，旨在闡述理論基礎及前人研究結果。 第三章研究方法，說明研究對象、測量工具及統計方法。 第四章結果與討論，就各種統計分析結果加以解釋。 第五章結論與建議。

本論文共一冊，約五萬字，分為五章十五節。 第一章緒論： 一、研究動機：重要性之準則建立，忽視了會計師之重要性決策負有風險，欲對會計 師之風險態度，規模大小及職位高低，對判斷決策之影響做一研究。 二、研究目的：研究個人間、事務所間之重要性鄰斷的一致性，且對風險態度加以衡 量及分析事務所間之一致性，驗證Deangelo之理論，以經濟觀點檢查審計判斷行為。 三、研究方法：以問卷為測試工具，以會計師務所之審計人員為對象。 四、研究限制：效用理論下最大化效用值之假設。問題限於假設性的有價證券，或有 事項。 五、定義名詞：風險追求者，風險中立者，風險迴避者，重要性。效用為個人偏好程 度之衡量。 六、假設：規模大小、職位高低，風險態度均會影響重要性及揭露判斷之行為。 第二章理論與假設： 一、理論：分為重要性之實證研究。專業性之判斷及規模大小，職位高低和風險態度 對重要性判斷方面之研究。 二、假設：同前一章第六節。 第三章研究方法： 一、受試者，將事務所分為大、中、小三層，將事務所之會計人員分為高、低兩層， 大事務抽出六家，按職位兩層各抽出六人，其化中、小事務所抽出十二家，各層次職 位均抽出十二人，總共之受試者有六十人。 二、風險態度之衡量：以效用理論之觀點來衡量，設計競局方式來衡量風險態度。 第四章研究結果： 分析重要程度與揭露間之相關，分析規模、職位、風險態度二項自變數是否顯著，分 析淨利百分比，絕對金額顯著否。 第五章結論與建議： 訂定審計政策準則、訓練人員、執行同業覆核。

由於會計資訊與企業存有緊密之關聯性，再加上企業外部的報表使用者屬於相對資訊弱勢者，企業之管理當局因此存有許多不同動機及機會進行盈餘管理。會計師受託查核公司財務報表並對報表表示意見，在健全資本市場的任務中擔任極為重要的角色，社會大眾對會計師之職責賦予相當大的期待。但繼美國安隆案後，各國財務報導相關弊案連續爆發卻使會計師的專業遭受嚴重質疑，因此，弊案爆發或會計師受主管機關懲處後，先前被懲處會計師所簽證之其他受查公司，不論有無類似弊病，都會被人以放大鏡來觀察。然而，究竟會計師對於實質盈餘管理之抑制效果是否得以發揮？會計師懲戒制度實施結果是否合乎立法初衷而得以督促提升報表之盈餘品質？則尚無一致結論，亦為本研究欲探討的議題。 / Grahem et al.（2005），Roychowdhury（2006）及Cohen et al.（2008）等文獻均認為沙氏法頒布後，公司管理階層用以操縱盈餘之行為，從過去進行應計項目盈餘管理，改為偵察度較困難、法律上可非難性較低之實質盈餘管理。本研究即參考Roychowdhury之研究，以異常裁決性費用、異常生產成本、異常營運活動現金流量之絕對值捕捉實質盈餘管理程度，依據欲探討之問題設定兩大研究假說，以獨立樣本觀察懲戒會計師事件發生前後期實質盈餘管理之變化，探討懲戒會計師制度對於實質盈餘管理之影響。研究結果發現，以異常裁決性費用與異常生產成本衡量實質盈餘管理之程度時，受懲戒會計師之客戶在經查核後之財務報表中，報導實質盈餘管理之程度更為嚴重；以異常營運活動現金流量為實質盈餘管理之代理變數，則因受干擾影響而無法在各假說下得出顯著之結果。 / 因會計師之查核關卡對於實質盈餘管理之抑制效果有限，目前企業報表中所報導數據之解讀，有賴報表使用者多予比較各科目前、後期波動，考量各數值之間之關連性，並推敲公司可能使用之盈餘管理行為以及相關企業風險。懲戒制度之目的在於避免專業人士怠忽其職、違規行事而侵害大眾利益，其不僅處分已違法之會計師，對於其他會計師亦有警惕之意味，因此實有其存在之必要，本研究結果建議主管機關參考相關研究，制訂更為完善的制度以增進大眾利益，符合社會期待。 / Since accounting information is instrumental to many decisions that a company and its stakeholders make, management has plenty of motives to manage earnings reported on the financial statements. The users will probably as a result misinterpret the data, and thus, sustain direct or indirect losses. Accountants are asked to express their opinions toward the financial reports, and have played an important role in the capital market. Investors rely on what accountants assure in their audit to make decisions. However, after the Enron scandal broke out, so many frauds erupted that accountants’ professionalism and assurance quality were being questioned. Sanctions may be due to the profession’s self-regulation system or based on judgment of the regulators. Nevertheless, does the CPA sanction system actually restrain the real earnings management behavior of auditee companies? Can the system really enhance the earnings quality of client accounting information? The answers to these questions are unknown, and they are the subject of this study. / Managers have altered their application to manage earnings from accruals to real activities since the issuance of Sarbanes-Oxley Act. Based upon the research model developed by Roychowdhury (2006), this study uses abnormal discretionary expenses, abnormal production, and abnormal operating cash flow as proxies for earnings management. I classify samples into two periods, i.e., before and after changing accountants to analyze whether the sanction has affected the application of real earnings management. The results do not support that the auditor sanction system in Taiwan is effective in reducing the real earnings management behavior of auditee firms. / In short, one purpose of CPA sanction is to enforce professional conduct on all members of the profession. It not only punishes the accountants that break laws, but also alerts other fellow auditors. Therefore, the sanction system is necessary. The regulators should refer to research findings and examine the effect of the sanction system on real earnings management. In the mean time, it is advisable that statements users put more emphasis on analyzing and comparing the fluctuations of the figures and ratios between periods. After all, reading carefully through financial statements and numbers is the ultimate way to stop real earnings management.

O prognóstico após a parada cárdio-respiratória (PCR) e reanimação cardio-pulmonar (RCP) depende de intervenções críticas, particularmente, do tempo de resposta entre a chamada de socorro ou resgate, até a chegada ao local onde se encontra a vítima, além das compressões torácicas eficazes, da desfibrilação precoce e do suporte avançado de vida. Para avaliar a eficácia e a adequação dos procedimentos de RCP durante a PCR, entidades e associações científicas se reuniram e elaboraram o Utstein Style out-of-hospital, cujas definições e instrumento, usados para registro do evento, têm sido amplamente utilizadas em todo o mundo, bem como para estudos publicados sobre atendimento à parada cardíaca. A adoção de um instrumento de consenso internacional levou a uma grande evolução guidelines de reanimação e a progressos científicos, possibilitando a troca de informações mais efetivas para promover comparações internacionais em relação aos procedimentos de ressuscitação tendo como propósito codificar variáveis, mensurar aspectos do processo e avaliar resultados dos atendimentos na PCR fora do hospital. Apesar do grande numero de PCR que ocorre no Brasil, não há, até então, um instrumento em nosso idioma adaptado à nossa realidade. Este trabalho teve pro objetivos realizar a tradução e adaptação cultural do Utstein Style out-of-hospital, com base nos pressupostos metodológicos de Guillemin (2002). O instrumento foi, também, testado em dois centros de atendimento pré-hospitalar para verificar a viabilidade de sua utilização. Como resultado deste estudo metodológico obtivemos um instrumento traduzido para o idioma português, com algumas modificações necessárias para sua adaptação à cultura nacional, sugeridas por um comitê de juizes e cuja aplicação, ainda que em pré-teste, permitiu verificar que os resultados obtidos assemelham-se aos dados internacionais. O maior número de causas de PCR ocorreu em adultos do sexo feminino (58,8%), com idade acima de 29 anos. Grande parte das paradas cardíacas foi identificada por espectador (47,0%), pelo Serviço Médico de Emergência (35,5) e pelo médico (17,5%). Quanto à ocorrência da PCR, 82,4% foi por causa desconhecida e 17,6% por trauma / The prognostic after the cardiac arrest and cardio-pulmonary resuscitation (CPR) is dependent of critical interventions, particularly, time reply called until place, efficient chest compressions early defibrillation and the advanced life support. The definitions of the Utstein style and the instrument of register have been widely used in published studies of cardiopulmonary arrest (CPA), what it took to a great evolution and the progress for international consensuses on science and guidelines of resuscitation, making possible the exchange of information more effective to promote international auditorship in relation to the resuscitation procedures having as intention to codify variable, to measure aspects of the process and to evaluate resulted of the take care of in the CPA of the hospital. Currently several countries already use with this purpose. The Utstein was approved by the international committees. Although the great one number of CPA in Brazil, we did not possess an instrument in our language and adapted. This instrument underwent a process of translation into Portuguese, back-translation into its original language and finally analysis by a committee of judges to evaluate semantics, idiomatic, cultural and conceptual equivalences, with the authorization of the AHA, following the recommendations of Guillemin, revised in 2002. The instrument was tested in two centers the out-of-hospital attendance to verify the use of in the Brazilian country and making possible comparisons with international data, enriching adding the evolution of the CPR in the world. As result of this study we got an instrument translated into the Portuguese language, with some necessary modifications for its adaptation to the national culture, suggested for a committee of judges and whose application allowed verifying that the gotten results resemble it the international data. The biggest number of CPA causes occurred in adults, females (58.8%), with age above of 29 years. Great part of the CPA was identified by witness (47.0%), the Emergency Medical Service (35.5%) and by the physician (17.5%). Several occurrences of CPA, 82.4% it was for unknown cause and 17.6% for trauma