Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-10-18T17:02:51Z No. of bitstreams: 1 Wallison Martins de Paula.pdf: 2933926 bytes, checksum: 7faa996360a7c64d939f4eff0c8ab273 (MD5) / Made available in DSpace on 2016-10-18T17:02:51Z (GMT). No. of bitstreams: 1 Wallison Martins de Paula.pdf: 2933926 bytes, checksum: 7faa996360a7c64d939f4eff0c8ab273 (MD5) Previous issue date: 2016-08-25 / The objective of this work check the level of disclosure of the companies listed in BM&F BOVESPA ("New Market") regarding adoption of CPC nº 33 (R1) in the period of 2013 and 2014. CPC nº 33 was issued in 2009 and revised in 2012 (R1), with beginning of validity in 2013. In order to achieve this goal, it was created a list of questions that the companies must disclose in the notes after CPC nº 33 (R1). After analyzed the explanatory notes, it was assigned a disclosure index for each company in 2013 and 2014. Based on these indicators, it was found that IGD (Degree of Disclosure Index) indicator. The results of disclosure level showed an average rate of 38% in 2013 and 39% in 2014. Despite the beginning of validity in 2013, it was found that there was no improvement of the disclosure level from 2013 to 2014 / O objetivo deste trabalho está pautado em verificar o nível de disclosure de empresas listadas na BM&F BOVESPA (“Novo Mercado”) em relação à adoção do CPC nº 33 (R1) no período de 2013 e 2014. O CPC nº 33 foi emitido em 2009 e revisado em 2012 (R1), com início de vigência para o ano de 2013. A fim de atingir esse objetivo, foi elaborada uma lista de quesitos que as empresas devem divulgar nas notas explicativas a partir do CPC nº 33 (R1). Após analisadas as notas explicativas, foi atribuído um índice de disclosure para cada uma das empresas de 2013 e 2014. Com esses indicadores levantados, apurou-se o indicador IGD (Índice Grau de Disclosure). Os resultados do nível de disclosure apontaram para um índice de 38% para o ano de 2013 e 39% para o ano de 2014. Apesar do início de vigência em 2013, foi constatado que não houve melhora do nível de disclosure de 2013 para 2014

Magister Theologiae - MTh / A number of biblical scholars have observed that the Bible has been used by dominant groups in certain societies to justify and condone discrimination and oppression. Slavery, colonialism and apartheid are often cited as examples of racial oppression based on particular understandings of the Bible. Some biblical scholars have pointed to the fact that theologians who work in contexts of racially liberated societies, such as South Africa, are slow in recognizing the injustices caused by gender discrimination. Instead, male privilege continues to be upheld particularly through the Biblical justification of male headship. The popularity of the 'Mighty Men' Conference is a case in point as it encourages men to take their supposedly rightful, "God-given" place as prophet, priest and king in marriage and family relationships. The emerging popularity of male-headship theology thwarts whatever gains have been made in the areas of gender justice and equality in various spheres of society, including the church. Headship theology often goes unquestioned because it is supported by particular interpretation/understanding of biblical texts which are quoted out of context to support and justify male dominance. For example, Luke 7: 36-50 is often interpreted in showing the "sinful" woman as one who needs forgiveness.

The drivers of human health and changing climate are important areas of environmental and atmospheric studies. Among many environmental factors present in our biosphere, small particles, also known as ultrafine particles or UFPs, have direct and indirect pathways to affect human health and climatic processes. The rapid change in their properties makes UFPs dynamic and often challenging to quantify their effect on health and radiative forcing. To reduce uncertainty in the climate effects of UFPs and to strengthen the evidence on health effects, accurate characterizations of physical and chemical properties of UFPs are needed. In this thesis, two broad aspects of UFPs were investigated: (1) the development of particle instrumentation to study particle properties; and (2) measurement of physical and chemical properties of UFPs relevant to human health and climate. These two broad aspects are divided into four specific aims in this thesis. The measurement of UFP concentration at different locations in an urban location, from roadside to various residential areas, can be improved by using a mobile particle counter. A TSI 3786 Condensation Particle Counter (CPC) was modified for mobile battery-power operation. This design provided high-frequency, one second time resolution measurements of particle number and carbon dioxide (CO2). An independent electric power system, a central controller and robust data acquisition system, and a GPS system are the major components of this mobile unit. These capabilities make the system remotely deployable, and also offer flexibility to integrate other analog and digital sensors. A Volatility Tandem Differential Mobility Analyzer (V-TDMA) system was designed and built to characterize the volatility behavior of UFPs. The physical and chemical properties of UFPs are often challenging to measure due to limited availability of instruments, detection limit in terms of particle size and concentration, and sampling frequency. Indirect methods such as V-TDMA are useful, for small mass (<1 µg/m3), and nuclei mode particles (<30nm). Another advantage of V-TDMA is its fast response in terms of sampling frequency. A secondary motivation for building a V-TDMA system was to improve instrumentation capability of our group, thus enabling study of kinetic and thermodynamic properties of novel aerosols. Chapter four describes the design detail of the built V-TDMA system, which measures the change in UFP size and concentration during heated and non-heated (or ambient) condition. The V-TDMA system has an acceptable penetration efficiency of 85% for 10 nm and maintains a uniform temperature profile in the heating system. Calibration of V-TDMA using ammonium sulfate particles indicated that the system produces comparable evaporation curves (in terms of volatilization temperature) or volatility profiles to other published V-TDMA designs. Additionally the system is fully programmable with respect to particle size, temperature and sampling frequency and can be run autonomously after initial set up. The thesis describes a part of yearlong study to provide a complete perspective on particle formation and growth in a rural and agricultural Midwestern site. Volatility characterizations of UFPs were conducted to enable inference about particle chemistry, and formation of low volatile core or evaporation resistant residue in the UFP in the Midwest. This study addresses identification of the volatility signature of particles in the UFP size range, quantification of physical differences of UFPs between NPF1 and non-NPF events and relation of evaporation resistant residue with particle size, seasonality and mixing state. K-means clustering was applied to determine three unique volatility clusters in 15, 30, 50 and 80 nm particle sizes. Based on the proposed average volatility, the identified volatility clusters were classified into high volatile, intermediate volatile and least volatile group. Although VFR alone is insufficient to establish chemical composition definitively, least volatile cluster based on average volatility may be characteristically similar to the pure ammonium sulfate. The amount of evaporation residue at 200 °C was positively correlated with particle size and showed significant correlation with ozone, sulfur dioxide and solar radiation. Residue also indicated the presence of external mixture, often during morning and night time. Air quality science and management of an accidental urban tire fire occurring in Iowa City in May and June of 2012 were investigated. Urban air quality emergencies near populated areas are difficult to evaluate without a proper air quality management and response system. To support the development of an appropriate air quality system, this thesis identified and created a rank for health-related acute and chronic compounds in the tire smoke. For health risk assessment, the study proposed an empirical equation for estimating multi-pollutant air quality index. Using mobile measurements and a dispersion model in conjunction with the proposed air quality index, smoke concentrations and likely health impact were evaluated for Iowa City and surrounding areas. It was concluded that the smoke levels reached unhealthy outdoor levels for sensitive groups out to distances of 3.1 km and 18 km at 24 h and 1h average times. Tire smoke characterization was another important aspect of this study which provided important and new information about tire smoke. Revised emission factors for coarse particle mass and aerosol-PAH and new emission factors and enhancement ratios values for a wide range of fine particulate mass, particle size (0.001-2.5 µm), and trace gas were estimated. Overall the thesis added new instrumentation in our research group to measure various physical properties such as size, concentration, and volatility UFP. The built instruments, data processing algorithm and visualization tools will be useful in estimation of accurate concentration and emission factors of UFP for health exposure studies, and generate a fast response measurement of kinetic and thermodynamics properties of ambient particles. This thesis also makes a strong case for the development of an air quality emergency system for accidental fires for urban location. It provides useful evaluation and estimation of many aspects of such system such as smoke characterization, method of air quality monitoring and impact assessment, and develops communicable method of exposure risk assessment.

Les plantes du genre Derris (Fabaceae) sont connues pour contenir des flavonoïdes, en particulier des isoflavonoïdes dont des roténoïdes. Derris ferruginea (Benth.), liane originaire d'Asie, est utilisée traditionnellement comme insecticide, poison de pêche et dans la lutte contre les ectoparasites. L'étude phytochimique d'extraits de tiges et de feuilles de Derris ferruginea a permis d'isoler et de caractériser 14 composés essentiellement de type flavanones et isoflavonoïdes. Ces composés comportent pour la plupart des prénylations. Une évaluation biologique étendue à la fois des extraits et de certains composés a été réalisée. Pour deux composés, des méthodes d'obtention alternatives ont été utilisées. La chromatographie de partage centrifuge a permis d'obtenir en quantité plus importante la cajaflavanone qui s'avère posséder des propriétés intéressantes du point de vue biologique (effet anti-inflammatoire sur cellules microgliales, inhibiteur de la formation des produits terminaux de glycation par un mécanisme non-antioxydatif, effet proangiogénique ex vivo). La synthèse d'un composé original a été entreprise et a permis de valider sa structure. Enfin, le composé majoritaire des feuilles a fait l'objet d'une étude préliminaire sur un modèle d'étude de l'activité insecticide : les DUM neurones de Periplaneta americana. Cette technique électrophysiologique a permis d'appréhender le mécanisme d'action de ce composé.

The Reversed-Field Pinch (RFP) is one of the major alternatives for realizing energy production from thermonuclear fusion. Compared to alternative configurations (such as the tokamak and the stellarator) it has some advantages that suggest that an RFP reactor may be more economic. However, the conventional RFP is flawed with anomalously large energy and particle transport (which leads to unacceptably low energy confinement) due to a phenomenon called the "RFP dynam". The dynamo is driven by the gradient in the plasma current in the plasma core, and it has been shown that flattening of the plasma current profile quenches the dynamo and increases confinement. Various forms of current profile control schemes have been developed and tested in both numerical simulations and experiments. In this thesis an automatic current profile control routine has been developed for the three-dimensional, non-linear resistive magnetohydrodynamic computer code DEBSP. The routine utilizes active feedback of the dynamo associated fluctuating electric field, and is optimized for replacing it with an externally supplied field while maintaining field reversal. By introducing a semi-automatic feedback scheme, the number of free parameters is reduced, making a parameter scan feasible. A scaling study was performed and scaling laws for the confinement of the advanced RFP (an RFP with enhanced confinement due to current profile control) have been obtained. The conclusions from this research project are that energy confinement is enhanced substantially in the advanced RFP and that poloidal beta values are possible beyond the previous theoretical limit beta βΘ &lt; ½. Scalings toward the reactor regime indicate strongly enhanced confinement as compared to conventional RFP scenarios, but the question of reactor viability remains open. / QC 20101101

A la present Tesi Doctoral s'ha dut a terme la síntesi de derivats de cel·lulosa, amilosa i quitosà amb l'objectiu d'avaluar-los com a selectors quirals en separacions d'enantiòmers per cromatografia de repartiment centrífug. Segons la metodologia sintètica desenvolupada anteriorment en el grup de recerca, s'han preparat els tris(3,5-dimetilfenilcarbamats) i tris(3,5-diclorofenilcarbamats) de cel·lulosa, amilosa i quitosà, compostos de reconeguda enantioselectivitat quan s'apliquen en fases estacionàries quirals d'HPLC. El mètode s'ha extès cap a la preparació d'altres derivats, incloent derivats mixtes dodecanoïl/dimetilfenilcarbamat de cel·lulosa. L'objectiu d'aquesta diversificació ha estat d'una banda estudiar l'efecte dels diferents substituents sobre l'enantioselectivitat i d'altra banda incrementar la solubilitat dels polisacàrids en dissolvents orgànics. A partir dels compostos preparats, s'han buscat les condicions experimentals adequades per la seva utilització en cromatografia de repartiment centrífug (CPC). Aquesta és una tècnica cromatogràfica sense suport sòlid on el procés de separació té lloc entre dues fases líquides immiscibles. Quan es consideren separacions d'enantiòmers, cal solubilitzar en una de les fases un compost que actui com a selector quiral. La selecció dels sistemes de dissolvents que donin lloc a les dues fases immiscibles esdevé de gran importància, doncs ha de permetre la distribució de l'analit, garantir la retenció del selector quiral en una de les fases i permetre que el selector quiral manifesti enantioselectivitat en dissolució. Amb aquest objectiu, en el present treball s'han utilitzat sistemes binaris formats per un dissolvent orgànic (metil isobutil cetona, MIBK i metil tert-butil eter, MTBE) on s'han dissolt els selectors derivats de polisacàrids, i una dissolució aquosa tamponada (dissolució de fosfat sòdic i dissolució d'acetat amònic) que ha actuat com a fase mòbil. S'ha estudiat la solubilitat dels derivats de polisacàrids i la viscositat de les dissolucions. S'ha seleccionat un ventall d'analits racèmics de caràcter àcid, bàsic i neutre i s'ha examinat la seva distribució en els sistemes bifàsics. En les condicions determinades, s'han dut a terme amb èxit les primeres separacions d'enantiòmers utilitzant derivats de polisacàrids com a selectors quirals en CPC. Els experiments de separació s'han realitzat en el mode clàssic d'elució, comparable a un mode isocràtic en HPLC, i en el mode de cromatografia de desplaçament de pH-zone-refining. Dels resultats en mode clàssic se'n desprèn que el camp d'aplicació dels derivats de polisacàrids és notablement més reduït en CPC que en HPLC. Tot i així, s'han aconseguit resolucions parcials d'enantiòmers per analits com la warfarina i el pindolol. La menor enantioselectivitat es podria atribuir a la pèrdua de part de l'estructura supramolecular dels polisacàrids quan aquests s'utilitzen en dissolució i també a l'elevat grau d'ionització dels analits en les condicions de pH de fase mòbil utilitzades, que dificultaria la interacció amb el selector derivat de polisacàrid. A fi de superar aquesta limitació i promoure interaccions més efectives entre selector i enantiòmers s'ha utilitzat el mode de pH-zone-refining. En aquest mode de desplaçament aplicable a analits ionitzables s'ha aconseguit incrementar l'enantioselectivitat i la resolució de les separacions, així com la capacitat de càrrrega dels selectors. Un estudi comparatiu entre CPC i HPLC ha reflectit que les dades de capacitat de càrrega de dos derivats de cel·lulosa i amilosa front a determinats racèmics eren favorables a la CPC. La major accessibilitat del selector quiral en la fase estacionària líquida de CPC podria facilitar la interacció amb els enantiòmers. A fi de caracteritzar la densitat de llocs de reconeixement en el selector quiral polisacarídic, s'ha estudiat la interacció selector/enantiòmers a través de diferents tècniques, entre elles la ressonància magnètica nuclear utilitzant experiments de transferència de saturació (STD NMR). / The synthesis of cellulose, amylose and chitosan derivatives has been carried out, aimed at testing them as chiral selectors in enantiomer separations by CPC. After preparing the polysaccharide tris(3,5-dimethylphenylcarbamates) and tris(3,5-dichlorophenylcarbamates), compounds of proved enantioselectivity when applied in HPLC chiral stationary phases, the methodology was extended to the preparation of other derivatives including the heterogeneously substituted cellulose dodecanoyl/3,5-dimethylphenylcarbamate. Derivatization was aimed at studying the effect of the substituents on the enantioselectivity and increasing the solubility of polysaccharides in organic solvents. Subsequently, convenient experimental conditions were searched for applying polysaccharide derivatives in CPC. In this liquid chromatography technique without solid support, the separation process takes place between two immiscible liquid phases. When enantiomer separations are envisaged, one of them contains a chiral selector. The biphasic solvent system should allow a convenient distribution of the analyte and permit that the selector maintains its enantioselectivity in solution. In the present work binary systems have been used, formed by an organic solvent and a buffered aqueous solution which has acted as mobile phase. A range of acidic, neutral and basic analytes has been selected. In the conditions determined, the first application of polysaccharide derivatives as chiral selectors in CPC has been performed. The separation experiments have been carried out in the classical elution mode, which can be compared to isocratic HPLC mode, and in the pH-zone-refining displacement mode of chromatography. From the results in classical mode it can be observed that the application field of polysaccharide derivatives is significantly lower in CPC than in HPLC. Even so, partial enantiomer resolutions have been achieved. pH-Zone-refining CPC has allowed an increase in enantioselectivity and resolution, as well as higher loadability of the chiral selectors. With regards to loadability, a comparative study between HPLC and CPC has afforded better results for the latter. This could be favoured by a better accessibility of the selectors in the liquid stationary phase of CPC. In order to characterize the density of recognition sites in the polysaccharide chiral selector, the selector/enantiomer interaction has been studied, among other techniques, by means of saturation transfer difference NMR (STD-NMR) experiments.

¡@Because the public take account of ecological and environmental protection, there are many conflicts between the public and constructors to trigger many obstacles and duels in construction of many infrastructures. Thus, tradeoff between environment, lives, property and economic benefits is a big problem. In the researches of plural public affairs decision making and cognition impact management problems, practical researches found that Hammond(1965, 1975, 1996) developed SJT(Social Judgement Theory) from Lens model and had significant effects and contributions for analysis of public affairs decision making. The thesis uses SJT and studies cognition conflict management on representative case of environmental protection ¡¥the construction of CPC Yung-An LNG¡¦ in Taiwan. ¡@CPC Yung-An LNG began construction in May in 1984. Because environmental consciousness rose, the public gave relief to themselves when encountering environmental pollution. Negligence of communication with the village and of good-neighborliness makes the village not make allow and trigger Yung-An village dueled. This study bases on economic environment, gathers relative literatures and presents four controversial and representative topic for decision variables. They are individually ¡¥X1(benefit of construction of the firm)¡¦ and ¡¥X2(subsidies for the residents)¡¦ for economy, ¡¥X3(threat for ecology and environment)¡¦ for environment and ¡¥X4(threat for lives and property)¡¦ for both economy and society. ¡@This study uses SJT on the construction of ¡¥CPC Yung-An LNG¡¦ for cognition conflict management. The results are as below: (i)Government has higher stability and consistency of making decision than the residents. (ii)Government and the residents have significant difference for weight mean values of X1, X2 and X4. And they are the conflicts between them. (iii)Men and women have no significant difference for weight mean values of all decision variables. (iv)The older deciders have higher emphasis on X3 than the younger. But they have no significant difference for weight mean values of the other decision variables. (v)Lower educational background deciders have higher emphasis on X4, and there is no significant difference for all the other decision variables. (vi)There is no significant difference for weight mean values of all decision variables between core and border area. ¡@Finally, the study gets the judging principles of government and the residents. They are ¡¦average weights¡¦ and ¡¥function types¡¦ of all decision variables. Then, we use ¡¥specify¡¦ on Policy PC 3.0 software to make estimated judging table for all decision situations for government and the residents. Looking into the table can estimate the acceptance of government and the residents for all combinations of decision variables when making policies. We also can use the table to estimate the change of acceptance of government and the residents when any decision variables improve, and the authorizations can use the resources for the most efficient and effective applications when proposing improving methods.

<p>The Reversed-Field Pinch (RFP) is one of the major alternatives for realizing energy production from thermonuclear fusion. Compared to alternative configurations (such as the tokamak and the stellarator) it has some advantages that suggest that an RFP reactor may be more economic. However, the conventional RFP is flawed with anomalously large energy and particle transport (which leads to unacceptably low energy confinement) due to a phenomenon called the "RFP dynam".</p><p>The dynamo is driven by the gradient in the plasma current in the plasma core, and it has been shown that flattening of the plasma current profile quenches the dynamo and increases confinement. Various forms of current profile control schemes have been developed and tested in both numerical simulations and experiments.</p><p>In this thesis an automatic current profile control routine has been developed for the three-dimensional, non-linear resistive magnetohydrodynamic computer code DEBSP. The routine utilizes active feedback of the dynamo associated fluctuating electric field, and is optimized for replacing it with an externally supplied field while maintaining field reversal. By introducing a semi-automatic feedback scheme, the number of free parameters is reduced, making a parameter scan feasible. A scaling study was performed and scaling laws for the confinement of the advanced RFP (an RFP with enhanced confinement due to current profile control) have been obtained.</p><p>The conclusions from this research project are that energy confinement is enhanced substantially in the advanced RFP and that poloidal beta values are possible beyond the previous theoretical limit beta β_Θ < ½. Scalings toward the reactor regime indicate strongly enhanced confinement as compared to conventional RFP scenarios, but the question of reactor viability remains open.</p>

A crise vivida pela economia mundial em 2008 trouxe consigo inúmeras oportunidades de crescimento e internacionalização para empresas brasileiras, conforme divulgação da Pwc (Price Waterhouse e Coopers), com base na pesquisa do Jornal Valor Econômico. A internacionalização dessas empresas, além das oportunidades de crescimento, aduziu novas responsabilidades legais, entre elas a introduzida pelo Comitê de Pronunciamentos Contábeis (CPC), em seu pronunciamento técnico nº 2, regulamentado pela Deliberação n° 640/10 da Comissão de Valores Mobiliários. Esse pronunciamento possui características semelhantes ao Statement nº 52 do Financial Accounting Standards Board (FASB) norte-americano e visa melhorar a qualidade das informações contábeis, proporcionando maior transparência e credibilidade às demonstrações contábeis no âmbito internacional. Neste cenário globalizado, o Brasil necessita se equiparar aos mais de cem países que já adaptaram suas normas ao contexto internacional e começar a utilizar uma única linguagem contábil. Portanto, objetiva-se com esse estudo examinar as exigências que o CPC 2 trouxe para as empresas brasileiras que internacionalizaram seus negócios e quais as principais semelhanças e diferenças entre o CPC 2 e o FASB 52. Estes pronunciamentos auxiliam e regulamentam as Leis contábeis no foco de conversão da moeda, com o principal objetivo de estar convergentes e padronizadas. Nesse sentido conclui-se que a harmonização das normas contábeis é necessária e inevitável, visto que fortalece a profissão e a linguagem contábil que cada vez mais se padroniza mundialmente, mesmo reconhecendo-se que existem diferenças tributárias entre países. Deste modo faz-se necessário estar sempre atualizado. O contador do século XXI terá que se tornar um profissional com muito mais organização e disciplina, e sua profissão já está caracterizada pela modernidade e variedade em campos de atuação. O estudo realizado através de pesquisa bibliográfica, também, em normas americanas e brasileiras. Citando principais divergências e convergências entre os países. Sendo de principal importância para os estudiosos e profissionais da área. / The crisis in the world economy in 2008 brought with it numerous opportunities for growth and internationalization for Brazilian companies, as disclosed by PwC Brazil, based on the newspaper Valor Economico research. The internationalization of these companies and the growth opportunities, put forward new legal responsibilities, including the introduced by the Accounting Pronouncements Committee (CPC), in its technical pronouncement # 2, regulated by Resolution No. 640/10 of the Brazilian Securities Commission. This statement has similar characteristics to Statement 52 of the Financial Accounting Standarts Board (FASB) US and aims to improve the quality of accounting information, providing greater transparency and credibility to the financial statements at the international level. In this globalized scenario, Brazil needs to equate to more than one hundred countries have adapted their standards to the international context and start recording a single accounting language. Therefore, aims at presenting what conditions the CPC 2 brought to the Brazilian companies to internationalize their business and what are the main similarities and differences between the CPC 2 and 52. These FASB pronouncements and help regulate the accounting laws on currency conversion focus with the main objective to be convergent and standardized. In this sense it is concluded that the harmonization of accounting standards is necessary and inevitable, as strengthens the profession and the accounting language and increasingly standardizes worldwide. Of course, knowing that there is tax differences between countries. In this mode it is necessary to be always up to date. The XXI Century counter will have to become a professional with more organization and discipline, and their profession is already characterized by modernity and variety in fields. The study conducted through literature search also in American and Brazilian standards. Citing major differences and similarities between countries. It is of prime importance to scholars and professionals.

A crise vivida pela economia mundial em 2008 trouxe consigo inúmeras oportunidades de crescimento e internacionalização para empresas brasileiras, conforme divulgação da Pwc (Price Waterhouse e Coopers), com base na pesquisa do Jornal Valor Econômico. A internacionalização dessas empresas, além das oportunidades de crescimento, aduziu novas responsabilidades legais, entre elas a introduzida pelo Comitê de Pronunciamentos Contábeis (CPC), em seu pronunciamento técnico nº 2, regulamentado pela Deliberação n° 640/10 da Comissão de Valores Mobiliários. Esse pronunciamento possui características semelhantes ao Statement nº 52 do Financial Accounting Standards Board (FASB) norte-americano e visa melhorar a qualidade das informações contábeis, proporcionando maior transparência e credibilidade às demonstrações contábeis no âmbito internacional. Neste cenário globalizado, o Brasil necessita se equiparar aos mais de cem países que já adaptaram suas normas ao contexto internacional e começar a utilizar uma única linguagem contábil. Portanto, objetiva-se com esse estudo examinar as exigências que o CPC 2 trouxe para as empresas brasileiras que internacionalizaram seus negócios e quais as principais semelhanças e diferenças entre o CPC 2 e o FASB 52. Estes pronunciamentos auxiliam e regulamentam as Leis contábeis no foco de conversão da moeda, com o principal objetivo de estar convergentes e padronizadas. Nesse sentido conclui-se que a harmonização das normas contábeis é necessária e inevitável, visto que fortalece a profissão e a linguagem contábil que cada vez mais se padroniza mundialmente, mesmo reconhecendo-se que existem diferenças tributárias entre países. Deste modo faz-se necessário estar sempre atualizado. O contador do século XXI terá que se tornar um profissional com muito mais organização e disciplina, e sua profissão já está caracterizada pela modernidade e variedade em campos de atuação. O estudo realizado através de pesquisa bibliográfica, também, em normas americanas e brasileiras. Citando principais divergências e convergências entre os países. Sendo de principal importância para os estudiosos e profissionais da área. / The crisis in the world economy in 2008 brought with it numerous opportunities for growth and internationalization for Brazilian companies, as disclosed by PwC Brazil, based on the newspaper Valor Economico research. The internationalization of these companies and the growth opportunities, put forward new legal responsibilities, including the introduced by the Accounting Pronouncements Committee (CPC), in its technical pronouncement # 2, regulated by Resolution No. 640/10 of the Brazilian Securities Commission. This statement has similar characteristics to Statement 52 of the Financial Accounting Standarts Board (FASB) US and aims to improve the quality of accounting information, providing greater transparency and credibility to the financial statements at the international level. In this globalized scenario, Brazil needs to equate to more than one hundred countries have adapted their standards to the international context and start recording a single accounting language. Therefore, aims at presenting what conditions the CPC 2 brought to the Brazilian companies to internationalize their business and what are the main similarities and differences between the CPC 2 and 52. These FASB pronouncements and help regulate the accounting laws on currency conversion focus with the main objective to be convergent and standardized. In this sense it is concluded that the harmonization of accounting standards is necessary and inevitable, as strengthens the profession and the accounting language and increasingly standardizes worldwide. Of course, knowing that there is tax differences between countries. In this mode it is necessary to be always up to date. The XXI Century counter will have to become a professional with more organization and discipline, and their profession is already characterized by modernity and variety in fields. The study conducted through literature search also in American and Brazilian standards. Citing major differences and similarities between countries. It is of prime importance to scholars and professionals.