Made available in DSpace on 2016-04-25T18:39:34Z (GMT). No. of bitstreams: 1 Marcos Augusto Assi Pereira.pdf: 1005672 bytes, checksum: fd3197e0f33cc06fff69ea904aa4a017 (MD5) Previous issue date: 2010-10-26 / The activities of Internal Control and Accounting are part of business management, but there is much difficulty in understanding the applicability of the matter, either through ignorance of the benefits or lack of control culture. These activities require a variety of knowledge management, control and corporate governance in addition to ongoing professional development. The control account is derived from the internal control, which determines the policies and procedures of the organization, not counting the accounting and management reports that will be part of the day to day business and explanatory notes. Thus, this study proposes to answer the following question: How companies are implementing internal controls and accounting to support cash management? The accounting errors and fraud are being treated as part of the business or know not? Because of the doubt given, the general aim of this study is to contribute to the process of implementing controls that favor corporate management, developing strategies that facilitate the relationship between theory and practice primarily on the controller. Data collection took two steps. In the first, was held exploratory study by a research literature and documents. In the second, we performed a field survey by questionnaire sent to professionals responsible for implementing corporate controls on small, medium and large companies in the region of Sao Paulo. Qualitative research and descriptive participant seeks to contribute to the disclosure of the methods and methodologies of management controls in the area of treasury and knowledge about the risk of error and fraud in the organization. The result achieved with the questionnaire, together with the definitions and concepts explored in the research literature and documents, shows that companies are implementing controls and some still have difficulty understanding risk management through internal controls and accounting / As atividades de Controles Internos e Contábeis fazem parte da gestão do negócio, mas ainda existe muita dificuldade no entendimento da aplicabilidade da matéria seja por ignorância dos benefícios, seja pela ausência de cultura de controle. Essas atividades exigem multiplicidade de conhecimentos de gestão, controle e governança corporativa, além da permanente atualização profissional. O controle contábil é derivado do controle interno, que determina as políticas e procedimentos da organização, sem contar os relatórios gerenciais e contábeis, que fazem parte das do dia a dia da empresas e da notas explicativas. Sendo assim, este estudo se propõe a responder às seguintes questões: Como as empresas estão implementando os controles internos e contábeis para suporte da gestão de tesouraria? ; Os erros e fraudes contábeis estão sendo tratados como parte do negócio ou ainda é incipiente? Em decorrência da dúvida apresentada, o objetivo geral deste estudo é contribuir para o processo de implementação de controles que favoreçam a gestão corporativa, desenvolvendo estratégias que possibilitem a relação entre teoria e prática principalmente na Controladoria. A coleta de informações teve duas etapas. Na primeira, realizou-se um estudo exploratório por meio de uma pesquisa bibliográfica e documental. Na segunda, elaborou-se uma pesquisa de campo mediante um questionário encaminhado aos profissionais responsáveis pela implementação de controles corporativos em empresas de pequeno, médio e grande porte na região de São Paulo. A pesquisa qualitativa, participante e descritiva contribui para a obtenção de métodos e metodologias de gestão de controles na área de tesouraria e para ampliar o conhecimento dos riscos de erros e fraudes na organização. O resultado alcançado com o questionário, em conjunto com conceitos e definições explorados na pesquisa bibliográfica e documental, demonstra que muitas empresas estão implementando controles e algumas ainda têm dificuldade de entendimento da gestão de riscos dos controles internos e contábeis

A tecnologia da informação e comunicação é um fator importante no desenvolvimento futuro da indústria de serviços financeiros, com especial atenção ao setor bancário. A maioria dos bancos utiliza a Internet como um canal estratégico de distribuição onde seus serviços e produtos possuem uma relação muito próxima com o conceito mais amplo possível de marketing, aquele que descreve plenamente um ambiente e um nicho de negócio e onde o desenvolvimento e evolução deste canal associa-se diretamente a própria evolução do marketing em si. O tema central deste trabalho é apresentar uma revisão bibliográfica sobre o canal Internet Banking analisando as principais questões e desafios referentes às fraudes eletrônicas e suas ameaças, além de descrever o impacto das mídias sociais que estão ocasionando dentro das corporações. Realiza-se também um paralelo de como os serviços e produtos bancários acompanharam de perto a evolução do marketing e como, hoje, neste momento de transição de um paradigma econômico para outro, estes dois modelos se relacionam em um ponto específico: a tendência das fraudes no ambiente de Internet Banking e sua evolução para o Social Banking. Analisam-se também quais caminhos serão abertos dentro do novo paradigma de economia e marketing sociais para este tipo de ocorrência. Para atenuar de forma eficaz o risco de fraude, é importante implementar um amplo programa decisório para prevenção, que se estenda além de um conjunto de controles internos sofisticados em todos os níveis e divisões de uma organização. Finalmente, a conclusão e perspectivas futuras da evolução do Internet Banking para o Social Banking com uma análise da evolução das ameaças e fraudes eletrônicas neste novo canal. / Information technology and communication is an important factor in the future development of the financial services industry, with particular attention to the banking sector. Most banks use the Internet as a strategic distribution channel where its services and products have a very close relationship with the broader concept of marketing, one that fully describes an environment and a niche business and where the development and evolution of this channel is directly associated with the evolution of the marketing itself. The central theme of this work is to present a literature review on the Internet Banking channel analyzing key issues and challenges related to electronic fraud and threats, and describes the impact of social media is causing in corporations. Additionally to the threats on the Internet Banking, this work brings an analyze of how the banking products and services are closely followed by the marketing evolution and how at this moment of transition from a economic perspective to another, these two business models are co-related to a specific aspect: The future and trends of the electronic fraud on the Internet Banking towards the evolution to the Social Banking. It also analyzes which paths will also open within the new paradigm of economics and social marketing for this type of occurrence. To effectively mitigate the risk of fraud, it is important to implement a comprehensive decision-making prevention program that extends beyond a sophisticated set of internal controls at all levels and divisions of an organization. Finally, the conclusion and future prospects of the development of Internet Banking for Social Banking with an analysis of the evolution of electronic fraud and threats in this new channel.

Le transport maritime par conteneurs est devenu universel compte tenu de son caractère multimodal. Le succès de ce mode de transport est aussi lié à l’implication de plusieurs professionnels tant du monde privé que du monde public. Cependant, le transport de conteneurs constitue un univers de contentieux parfois inconnus. L’usage de ces boîtes fait l’objet de contentieux de nature privé, mais également des contentieux de nature administrative. Bien que des Conventions internationales règlementent le transport maritime en général, l’inadaptation de certaines de ces normes ne facilite pas la résolution de ces contentieux. Et, comme l’administration des douanes est en amont et en aval dans l’exécution du contrat de transport, son intervention ne reste pas sans soulever des contentieux dont la résolution implique deux ordres de juridictions. / The container shipping has become universal because of its multimodal nature. The success of this mean of transport is also linked to the involvement of many professionals from both private and public sectors. However, the container shipping constitutes a field of litigation sometime ignored. The use of these boxes involves not only litigations of private nature but also of administrative nature. Although some international conventions regulate shipping in general, the unsuitability of some of these norms does not help the settlement of these litigations. And, as the customs administration is upstream and downstream involved in the execution of the contract of carriage, its involvement is a source of disputes whose settlement implies two different kinds of courts.

L’étude de la genèse parlementaire de la législation vinicole française sous la Troisième République est une approche fondamentale afin de comprendre les tenants et les aboutissants de l’ensemble du droit positif vinicole. C’est, en effet, entre les années 1880 et 1930 que l’ensemble du droit que nous connaissons aujourd’hui se met en place. L’analyse de la démarche entreprise par le législateur met alors en avant la volonté de mettre en place une politique d’envergure permettant de protéger une production souffrant, de manière récurrente durant cette période, d’une crise de mévente liée à un marché structurellement déséquilibré. La fraude, tant sur la composition du vin, que sur son origine, macule les relations commerciales entretenues, durant les dernières années du XIXe siècle et les premières du XXe, sur un marché dévoyé par la concurrence déloyale et la perte de repères du consommateur. La surproduction endémique de la viticulture française durant la première moitié du XXe siècle, la concurrence des vins étrangers, ainsi que la restriction des débouchés tant nationaux, qu’internationaux, poussent dès lors le législateur à protéger la viticulture nationale par un ensemble de mesures propres à redéfinir les comportements du commerce et de la production, le tout dans un esprit de promotion de la qualité vinicole et de régulation du marché. Protectionnisme et agrarisme triomphent alors au sein du Parlement et des gouvernements afin de protéger le produit phare de l’économie française de la Troisième République. / The study of the genesis of French law surrounding the wine trade under the Third French Republic is essential to understand the ins and outs of French present wine law. Actually, almost the whole present wine law appears between the eighties of the nineteenth century and the thirties of the twentieth century. The analysis of the French legislator’s approach displays the determination to set up a large-scale policy in order to protect a production enduring, during this period, a structural slump crisis. The fraud on the composition of the wine and on its origin, during the last years of the nineteenth century, characterizes the market of the wine. This one is led astray by unfair competition and the loss of consumer’s landmark. Endemic overproduction of French viticulture during the first part of the twentieth century, competition of foreign wines, and restriction of French and international outlets, push legislator into protecting national viticulture by several measures for redefining behavior of the trade and the production. French legislator tries, at the same time, to push for quality and controlling market. Protectionist and agrarian policy triumph in the French Parliament and government to protect this flagship of the French agricultural production in the Third French Republic.

Orientador: Marcos Julio Rider Flores / Resumo: Nesta tese são utilizados algoritmos de Inteligência Computacional para resolver quatro problemas da área de sistemas elétricos de potência, com o intuito de automatizar a tomada de decisões em processos que normalmente são realizados por especialistas humanos ajudados de métodos computacionais clássicos. Nesta tese são utilizados os algoritmos de aprendizado de máquina: árvores de decisão, redes neurais artificiais e máquinas de vetor de suporte, para realizar o processo de aprendizado dos sistemas inteligentes e para realizar a mineração de dados. Estes algoritmos podem ser treinados a partir das medições disponíveis e ações registradas nos centros de controle dos sistemas de potência. Sistemas Inteligentes foram utilizados para realizar: a) o controle centralizado Volt-VAr em modernos sistemas de distribuição de energia elétrica em tempo real usando medições elétricas; b) a detecção de fraudes nas redes de distribuição de energia elétrica realizando um processo de mineração de dados para estabelecer padrões de consumo que levem a possíveis clientes fraudadores; c) a localização de faltas nos sistemas de transmissão de energia elétrica automatizando o processo de localização e ajudando para que uma ação de controle da falta seja realizada de forma rápida e eficiente; e d) a coordenação de carga inteligente de veículos elétricos e dispositivos de armazenamento em tempo real utilizando a tecnologia V2G, nos sistemas de distribuição de energia elétrica a partir de medições elé... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: In this thesis Computational Intelligence algorithms are used to solve four problems of the area of power electrical systems, in order to automate decision making in processes that are usually performed by human experts aided by classical computational methods. In this thesis the machine learning algorithms are used: decision trees, artificial neural networks and support vector machines to carry out the learning process of Intelligent Systems and to perform Data Mining. These algorithms are trained from the available measurements and actions recorded in the control centers of the systems. Intelligent Systems were used to perform: a) the centralized control Volt-VAr in modern systems of distribution of electrical energy in real time using electrical measurements; b) detection of fraud in electricity distribution networks by performing a data mining process to establish patterns of consumption that lead to possible fraudulent customers; c) fault location in electric power transmission systems by automating the localization process and helping to ensure that a fault control action is performed quickly and efficiently; and d) coordination of intelligent charging of electric vehicles and storage devices using V2G technology in real-time, in electric power distribution systems using electrical measurements. For the centralized control problem Volt-VAr was tested in 42-node distribution system, for the problem of loading electric vehicles and storage devices the tests were performed... (Complete abstract click electronic access below) / Doutor

La présente étude propose d'envisager la publicité dans son ensemble, à l'épreuve de la directive du 11 mai 2005 relative aux pratiques commerciales déloyales. L'étude s'efforcera de mettre en relief les apports de la directive au droit français de la publicité. La directive du 11 mai 2005 entend s'appliquer aux pratiques commerciales déloyales des entreprises vis-à-vis des consommateurs. Pour ce faire elle instaure un cadre juridique inédit. Elle consacre une nouvelle expression : celle de « pratiques commerciales » comprenant la publicité. Cette approche extensive, est accompagnée d'une liste détaillée et conséquente des pratiques déloyales sachant que la directive dont l'objectif est d'assurer un niveau de protection élevé au consommateur tout en contribuant à la réalisation du marché intérieur, s'impose aux États sans que ceux-ci ne puissent prévoir de mesures plus strictes que celles qu'elle prévoit. De ces considérations, émerge l'idée d'absorption de la notion de publicité par celle de pratiques commerciales. Celle-ci s'accompagne de l'absorption du régime juridique de la publicité par celui des pratiques commerciales d'une part, en raison de l'harmonisation prescrite par la directive et d'autre part, en raison de la liste pléthorique de pratiques commerciales déloyales établie par la directive. Ceci permettant de conclure que désormais la publicité n'est qu'un sous-ensemble compris dans l'ensemble plus vaste de celui des pratiques commerciales déloyales. / The present study proposes to consider advertising as a whole, the test of the directive of 11 May 2005 concerning unfair commercial practices. The study will seek tohighlight the contributions of the directive in the french advertising law. The directive of 11May 2005 is intended to protect european consumers against unfair commercial practices.This directive is intended to creates a unique legal framework. It involves a new term: the “commercial practices” including advertising. This broad approach is accompanied by adetailed and consistent list of unfair practices, knowing that the directive which aims to ensure a high level of consumer protection while contributing to the achievement of the internal market, is obligatory for states without that they can not provide more stringentmeasures than those provided. These considerations, the idea emerged to absorb the conceptof advertising that commercial practice. This is accompanied by the absorption of the legal regime of the advertising commercial practices, firstly, due to the harmonization required by the directive and secondly, because of the bloated list of unfair trade practices established by the directive. This allows to conclude that advertising is now a subset included in the larger whole of the unfair trade practices.