Submitted by Maykon Nascimento (maykon.albani@hotmail.com) on 2015-02-24T19:43:31Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Felipe Maya Lirio.pdf: 693849 bytes, checksum: 1d045322c3399cc2264c508c2b286f80 (MD5) / Approved for entry into archive by Elizabete Silva (elizabete.silva@ufes.br) on 2015-02-26T18:30:35Z (GMT) No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Felipe Maya Lirio.pdf: 693849 bytes, checksum: 1d045322c3399cc2264c508c2b286f80 (MD5) / Made available in DSpace on 2015-02-26T18:30:35Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Felipe Maya Lirio.pdf: 693849 bytes, checksum: 1d045322c3399cc2264c508c2b286f80 (MD5) Previous issue date: 2015-02-24 / O trabalho teve por objetivo verificar a influência da presença dos acordos de acionistas na qualidade das informações contábeis divulgadas pelas empresas listadas na BM&FBOVESPA, do ano de 2001 a 2011. Para inferir a respeito da qualidade das informações contábeis foram utilizadas as métricas de informatividade e value relevance. Foram analisados em separado: os acordos de comando (utilizados para garantir o controle) dos acordos de defesa (utilizados para garantir o acesso a determinados direitos através do alcance de um percentual mínimo de capital votante). A amostra teve como critério de corte o mínimo de 0,001 de liquidez na BM&FBOVESPA. Foi utilizada regressão linear múltipla com dados em painel desequilibrado, tendo como variáveis de controle: concentração de votos, tamanho, endividamento, market-to-book e perdas. Com base nos efeitos cumprimento e monitoramento, com a utilização da metodologia proposta, o trabalho aponta que empresas com qualquer um dos tipos de acordo entre acionistas possuem maior qualidade das informações contábeis divulgadas. / The goal of the thesis is to assess the influence of shareholders’ agreement in the quality of bookkeeping information released by the companies listed on BM&FBOVESPA, from 2001 to 2011. In order to infer about the quality of the bookkeeping information, informativeness metrics and value relevance were used. The command agreement (used to guarantee the control) of the defense agreements (used to guarantee the access to certain rights by reaching a minimal percentage of voting capital). The sample had as cutting criterion the minimum of 0.001 liquidity in BM&FBOVESPA. The multiple linear regression with unbalanced panel data was used, having as control variables: concentration of votes, size, debt incurring, market-to-book and losses. Based on achievement and monitoring effects, using the methodology proposed, the study shows that companies with any kind of agreements among shareholders have more quality of the released bookkeeping profits.

Submitted by Maykon Nascimento (maykon.albani@hotmail.com) on 2015-02-24T19:43:31Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Felipe Maya Lirio.pdf: 693849 bytes, checksum: 1d045322c3399cc2264c508c2b286f80 (MD5) / Approved for entry into archive by Elizabete Silva (elizabete.silva@ufes.br) on 2015-02-26T18:30:35Z (GMT) No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Felipe Maya Lirio.pdf: 693849 bytes, checksum: 1d045322c3399cc2264c508c2b286f80 (MD5) / Made available in DSpace on 2015-02-26T18:30:35Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Felipe Maya Lirio.pdf: 693849 bytes, checksum: 1d045322c3399cc2264c508c2b286f80 (MD5) Previous issue date: 2015-02-24 / O trabalho teve por objetivo verificar a influência da presença dos acordos de acionistas na qualidade das informações contábeis divulgadas pelas empresas listadas na BM&FBOVESPA, do ano de 2001 a 2011. Para inferir a respeito da qualidade das informações contábeis foram utilizadas as métricas de informatividade e value relevance. Foram analisados em separado: os acordos de comando (utilizados para garantir o controle) dos acordos de defesa (utilizados para garantir o acesso a determinados direitos através do alcance de um percentual mínimo de capital votante). A amostra teve como critério de corte o mínimo de 0,001 de liquidez na BM&FBOVESPA. Foi utilizada regressão linear múltipla com dados em painel desequilibrado, tendo como variáveis de controle: concentração de votos, tamanho, endividamento, market-to-book e perdas. Com base nos efeitos cumprimento e monitoramento, com a utilização da metodologia proposta, o trabalho aponta que empresas com qualquer um dos tipos de acordo entre acionistas possuem maior qualidade das informações contábeis divulgadas. / The goal of the thesis is to assess the influence of shareholders’ agreement in the quality of bookkeeping information released by the companies listed on BM&FBOVESPA, from 2001 to 2011. In order to infer about the quality of the bookkeeping information, informativeness metrics and value relevance were used. The command agreement (used to guarantee the control) of the defense agreements (used to guarantee the access to certain rights by reaching a minimal percentage of voting capital). The sample had as cutting criterion the minimum of 0.001 liquidity in BM&FBOVESPA. The multiple linear regression with unbalanced panel data was used, having as control variables: concentration of votes, size, debt incurring, market-to-book and losses. Based on achievement and monitoring effects, using the methodology proposed, the study shows that companies with any kind of agreements among shareholders have more quality of the released bookkeeping profits.

Made available in DSpace on 2015-03-05T17:04:35Z (GMT). No. of bitstreams: 0 Previous issue date: 27 / Nenhuma / O presente estudo teve como objetivo o desenvolvimento de um método tentativo para a melhoria da acuracidade dos dados de um sistema específico de programação da produção para a indústria cárnea. A proposição baseou-se no projeto de implementação da referida ferramenta na Empresa Alfa, a qual produz alimentos a base de frangos, perus e suínos. O método de pesquisa utilizado foi um estudo de caso, por meio do qual se relatou e se analisou a influência da acuracidade dos dados sobre as informações geradas pelo sistema durante o projeto. O desenvolvimento do método proposto baseou-se no referencial teórico sobre programação da produção, qualidade de dados e qualidade de informações; nas percepções do autor acerca da participação do mesmo no projeto onde se aplicou o estudo de caso; e nas contribuições de especialistas na temática do trabalho. A partir disso, estruturou-se o método tentativo por meio de processos e subprocessos, hierarquização que possibilitou a execução dos objetivos de cada processo em relação / This study aims to develop a tentative method for improving the data accuracy of a specific production scheduling software for the meat industry. The proposition was based on the project phase of the implementation of a tool in Empresa Alfa, which produces food based on chickens, turkeys and porks. The research method used was a case study, by means of which it is reported and analyzed the influence of data accuracy on the information generated by the system during the project. The development of the proposed method was based on the theoretical framework on production scheduling, data quality and information quality, the author's perceptions about the same project which was applied in the case study and the contributions of experts in the thematic of the work. From this, the tentative method was structured by means of processes and subprocesses, hierarchy that enabled the implementation of the objectives of each process regarding the data accuracy in stages (subprocesses). At the end of the study, the autor c

Submitted by Izabel Franco (izabel-franco@ufscar.br) on 2016-10-11T12:19:26Z No. of bitstreams: 1 TeseLCB.pdf: 19957803 bytes, checksum: 66c9854c5f0067734f1a81f62cc661b0 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-21T12:06:12Z (GMT) No. of bitstreams: 1 TeseLCB.pdf: 19957803 bytes, checksum: 66c9854c5f0067734f1a81f62cc661b0 (MD5) / Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-10-21T12:06:22Z (GMT) No. of bitstreams: 1 TeseLCB.pdf: 19957803 bytes, checksum: 66c9854c5f0067734f1a81f62cc661b0 (MD5) / Made available in DSpace on 2016-10-21T12:06:31Z (GMT). No. of bitstreams: 1 TeseLCB.pdf: 19957803 bytes, checksum: 66c9854c5f0067734f1a81f62cc661b0 (MD5) Previous issue date: 2016-01-26 / Não recebi financiamento / Situational Awareness (SAW) is a cognitive process widely spread in areas that require critical decision-making and refers to the level of consciousness that an individual or team has about a situation. In the emergency management domain, the situational information inferred by decision support systems affects the SAW of human operators, which is also influenced by the dynamicity and critical nature of the events. Failures in SAW, typically caused by high levels of stress, information overload and the inherent need to perform multiple tasks, can induce human operators to errors in decision-making, resulting in risks to life, assets or to the environment. Data fusion processes present opportunities to improve human operators’ SAW and enrich their knowledge on situations. However, problems related to the quality of information can lead to uncertainties, especially when human operators are also sources of information, requiring the restructuring of the fusion process. The state of the art of data and information fusion models presents approaches with limited participation of human operators, typically reactive, besides solutions that are restricted in mechanisms to manage the quality of information throughout the fusion process. Thus, the present work presents a new information fusion model, called Quantify (Quality-aware Human-driven Information Fusion Model), whose major differentials are the greater involvement of human operators and the use of the information quality management throughout the fusion process. In order to support the Quantify model, an innovative methodology was developed for the assessment and representation of data and information quality, called IQESA (Information Quality Assessment Methodology in the Context of Emergency Situation Awareness) specialized in the context of emergency situational awareness and which also involves the human operator. In order to validate the model and the methodology, a service-oriented architecture and two emergency situation assessment systems were developed, one guided by the Quantify model and another driven by the state-of-the-art model (User-Fusion). In a case study, robbery events reported to the emergency response service of the S˜ao Paulo State Military Police (Pol´ıcia Militar do Estado de S˜ao Paulo - PMESP) were submitted to the systems and then evaluated by the PMESP operators, revealing higher rates of SAW by the application of the Quantify model. These positive results confirm the need of this new model and methodology, besides revealing an opportunity to enrich the current emergency response system used by PMESP. / Situational Awareness (SAW) is a cognitive process widely spread in areas that require critical decision-making and refers to the level of consciousness that an individual or team has about a situation. In the emergency management domain, the situational information inferred by decision support systems affects the SAW of human operators, which is also influenced by the dynamicity and critical nature of the events. Failures in SAW, typically caused by high levels of stress, information overload and the inherent need to perform multiple tasks, can induce human operators to errors in decision-making, resulting in risks to life, assets or to the environment. Data fusion processes present opportunities to improve human operators’ SAW and enrich their knowledge on situations. However, problems related to the quality of information can lead to uncertainties, especially when human operators are also sources of information, requiring the restructuring of the fusion process. The state of the art of data and information fusion models presents approaches with limited participation of human operators, typically reactive, besides solutions that are restricted in mechanisms to manage the quality of information throughout the fusion process. Thus, the present work presents a new information fusion model, called Quantify (Quality-aware Human-driven Information Fusion Model), whose major differentials are the greater involvement of human operators and the use of the information quality management throughout the fusion process. In order to support the Quantify model, an innovative methodology was developed for the assessment and representation of data and information quality, called IQESA (Information Quality Assessment Methodology in the Context of Emergency Situation Awareness) specialized in the context of emergency situational awareness and which also involves the human operator. In order to validate the model and the methodology, a service-oriented architecture and two emergency situation assessment systems were developed, one guided by the Quantify model and another driven by the state-of-the-art model (User-Fusion). In a case study, robbery events reported to the emergency response service of the S˜ao Paulo State Military Police (Pol´ıcia Militar do Estado de S˜ao Paulo - PMESP) were submitted to the systems and then evaluated by the PMESP operators, revealing higher rates of SAW by the application of the Quantify model. These positive results confirm the need of this new model and methodology, besides revealing an opportunity to enrich the current emergency response system used by PMESP. / Consciência Situacional (Situational Awareness - SAW) é um processo cognitivo amplamente difundido em áreas que demandam a tomada de decisão critica e se refere ao nível de consciência que um indivíduo ou equipe detém sobre uma situação. No domínio de gerenciamento de emergências, a informação situacional inferida por sistemas de apoio à decisão afeta a SAW de operadores humanos, a qual é também influenciada pela dinamicidade e natureza crítica dos eventos. Falhas de SAW, tipicamente provocadas pelo alto nível de stress, sobrecarga de informação e pela inerente necessidade de realização de múltiplas tarefas, podem induzir operadores humanos a erros no processo decisório e acarretar riscos `a vida, ao patrimônio ou ao meio ambiente. Processos de fusão de dados apresentam oportunidades para aprimorar a SAW de operadores humanos e enriquecer o seu conhecimento sobre situações. Entretanto, problemas referentes `a qualidade da informação podem gerar incertezas, principalmente quando operadores humanos são também fontes de informação, demandando assim a reestruturação do processo de fusão. O estado da arte em modelos de fusão de dados e informações apresenta abordagens com limitada participação de humanos, tipicamente reativa, além das soluções serem restritas em mecanismos para gerir a qualidade da informação. Assim, este trabalho apresenta um novo modelo de fusão de informações, denominado Quantify (Quality-Aware Human-Driven Information Fusion Model), cujos principais diferenciais são a intensificação da participação humana e o emprego continuo da gestão da qualidade da informação ao longo do processo de fusão. Em suporte ao modelo Quantify, foi desenvolvida uma metodologia inovadora para a avaliação e representação da qualidade de dados e informações, denominada IQESA (Information Quality Assessment Methodology in the Context of Emergency Situation Awareness), especializada no contexto de consciência situacional de emergências e que também envolve o operador humano. Para validar o modelo e a metodologia, uma arquitetura orientada a serviços e dois sistemas de avaliação de situações de emergência foram desenvolvidos, um deles orientado pelo modelo Quantify e outro dirigido pelo modelo do estado da arte (User-Fusion). Em estudo de caso, eventos de roubo relatados ao serviço de atendimento a emergências da Polícia Militar do Estado de São Paulo (PMESP) foram submetidos aos sistemas e avaliados por operadores da PMESP, revelando índices superiores de SAW pelo emprego do modelo Quantify. Tais resultados positivos corroboram com a necessidade deste novo modelo e metodologia, além de revelar uma oportunidade de enriquecimento do sistema atual de atendimento a emergências utilizado pela PMES