Esse trabalho analisa atividades contábeis não previstas na legislação falimentar brasileira e propõe que elas sejam atribuídas ao administrador judicial. A primeira atividade é a verificação da capacidade de continuidade da recuperanda; a segunda, a avaliação da capacidade de cumprimento do plano de recuperação; e, a terceira, a emissão de recomendação para que o processo de recuperação prossiga, seja extinto ou convolado em falência. A partir disso, os objetivos são discorrer sobre os potenciais benefícios das atividades propostas para o processo de recuperação e examinar se há impacto na remuneração do administrador judicial ou perito, caso essas atividades sejam adicionadas à legislação. Para atingir tais finalidades, inicialmente é realizada uma pesquisa bibliográfica, destacando-se os trabalhos de Santos (2009) e Moro Junior (2011), os quais abordam atividades similares às propostas no presente estudo, atribuindo-as ao perito contador. Esses estudos motivam a ampliação dos objetivos dessa pesquisa, a fim de contemplar os impactos também na remuneração do perito. Em seguida, efetua-se a análise documental do processo de recuperação judicial da empresa Beta e são coletadas informações que evidenciam a importância das atividades sugeridas para os envolvidos no processo. Consideram-se tais dados na elaboração do roteiro de entrevista da última etapa da pesquisa, na qual são feitas entrevistas com os diferentes agentes envolvidos nos processos de recuperação judicial. Constata-se a existência de um conflito de interesse entre as atividades realizadas pelo administrador judicial e pelo perito, após o deferimento do processo, e as atividades propostas, sendo assim, não devem ser atribuídas a esses agentes. Verifica-se a necessidade da análise da documentação inicial da empresa, principalmente para auxiliar o juiz quanto à decisão do deferimento ou não do processamento da recuperação. O aumento na remuneração do responsável por essa atividade pode ser factível, dependendo de sua previsão na legislação e de quem a executará. Não há um consenso sobre os benefícios ou impactos gerados pela análise da capacidade da empresa de cumprir o plano de recuperação, apesar de sua necessidade ser identificada na pesquisa documental, é entendida, pela maioria dos entrevistados, como uma tarefa exclusiva dos credores. Grande parte das opiniões dos entrevistados permanece a mesma ao se estudar a emissão de recomendação para que o processo prossiga, seja extinto ou convolado em falência. Essa atividade é apontada como necessária, de forma complementar, à primeira, de análise da documentação inicial, contudo, não foi possível identificar a sua necessidade pela pesquisa documental. / This research studies financial activities that are not foreseen in Brazilian legislation, and it proposes to allocate them to the trustee. The first activity is the analysis of the company\'s capability to recovery; the second is the analysis of the company\'s ability to fulfill the recovery plan; and the third is a recommendation for the process proceed, be extinguished or transformed into liquidation. The purposes are to discuss the potential benefits of the proposed activities for the reorganization process, and to check if there would be an impact on the remuneration of the trustee or the accountant, if these activities were added to the legislation. To achieve these intentions, was conducted a literature search in which we identified the Santos (2009) and Moro Junior (2011) researchers addressing similar activities to the proposed ones. Both treat the activities as being a responsibility of the accountant and not the trustees. These events led to the expansion of this research objectives to also study the impacts in the accountant\'s remuneration. In sequence, was made the documentary analysis of the reorganization proceedings of Beta company. The information collected showed the importance of the proposed activities for creditors and others involved in the process. These data were considered to draft the interview guide, used in the last stage of this research. The interviews were conducted with agents involved in reorganization processes. It has been found a conflict of interest between the activities performed by the trustee or the accountant after the approval of the process and the activities proposed. Therefore, they should not be attributed to these agents. It is verified a demand for the initial documentation analysis mostly to assist the judge when it has to approval or not the reorganization process. There is an increase in the remuneration of the agent responsible for this activity. This increase depends on its legal provision in the legislation and on who will perform it. There is no consensus about the benefits and impacts generated by the the analysis of the company\'s ability to fulfill the recovery plan. The necessity of this activity was acknowledged in the documentary research, but most of the interviewees understand it as a particular task of creditors. Most of the interviewees\' opinions remain the same in the study of the recommendation for the process proceed, be extinguished or transformed into liquidation. This activity is seen as necessary as a complement to the first one, the analyze the initial documentation. However, it was not possible to identify their need in the documentary research.

O trabalho tem como tema central o exame do crédito trabalhista nos planos de recuperação judicial das empresas em crise, criada pela Lei 11.101 de 09 de fevereiro de 2005 e os efeitos dessa lei nos contratos de trabalho. Utilizando método dedutivo, com pesquisa doutrinária, jurisprudencial e na legislação, analisa o crédito trabalhista, sua natureza e suas proteções na elaboração, negociação e execução do plano de recuperação judicial de empresas. É dividido em quatro Capítulos que abordam: síntese histórica da recuperação de empresas, com ênfase na participação dos credores trabalhistas no Brasil; breve análise do instituto da recuperação de empresas nos Estados Unidos e França; a divisão dos credores em classe, com a definição de quem são os credores trabalhistas, como os créditos são apresentados à recuperação judicial, as consequências da alienação dos créditos trabalhistas e a representação dos credores trabalhistas na assembléia-geral. Estuda os limites que o Direito do Trabalho impõe ao plano de recuperação judicial, analisando prazos para pagamentos dos créditos trabalhistas e alguns meios de recuperação que podem ser utilizados nos planos. Estuda, ainda, a sucessão de empregadores, a doutrina a respeito dessa sucessão nos casos em que há alienação de ativos em sede de recuperação judicial e algumas das principais decisões dos Tribunais Superiores. / The work is focused on the examination of the labor credit in bankruptcy plans of companies in crisis, created by Law 11,101 of 09 February 2005 and the effects of this law in labor agreement. Using the deductive method, with doctrinal research, case law and legislation, analyzes the labor credit, its nature and its protections in the preparation, negotiation and execution of the plan for reorganization. It is divided into four chapters that discuss: historical overview of the reorganization, with emphasis on labor participation of creditors in Brazil; brief analysis of the institute\'s business recovery in the United States and France, the class of creditors, with the definition of who are the labor creditors, how the labor claims are submitted to the bankruptcy, the consequences of the alienation of labor claims and representation of labor creditors in general meeting. The study of the limits that the labor law imposes on the reorganization plan by analyzing deadlines for payments of labor credits and some means of recovery that can be used in the plans. It also analyzes the succession of employers, about the doctrine of succession in cases where there is disposal of assets in reorganization and some of the major decisions of the Superior Courts.

Tese sobre as repercussões das políticas territoriais na reorganização do espaço geográfico, cuja realidade empírica atém-se ao atual estado do Maranhão, no período de 1920 a 2007. Para tanto, articularam-se categorias como Estado, políticas territoriais e fundos territoriais a partir do diálogo com uma gama de autores que de maneira direta e/ ou indireta analisaram as relações de tal processo. Neste caso, fezse uma visão retrospectiva da formação colonial e políticas territoriais no Brasil, incluindo-se o Maranhão até a conformação territorial de 1920. As políticas territoriais pós-1920 priorizaram o sistema de transportes e, a contar de 1942, envolveram os projetos de colonização e os de ordenação territorial, com destaque para os empreendimentos da CVRD e ALUMAR, que culminaram na apropriação de 189.089 km², o correspondente a 94,54% dos fundos territoriais e a 56,95% do espaço maranhense, o que exigiu melhoria da infra-estrutura através de estrada de ferro, ampliação da oferta de energia e a instalação de portos especializados. As políticas territorias também se expressam por trinta e uma unidades de conservação, dezessete terras indígenas e o Centro de Lançamento de Alcântara, que impuseram disciplina ao uso e à ocupação de 96.632,64 km², equivalentes a 29,10% da superfície maranhense e que ainda assim são submetidos a pressões de segmentos da sociedade, evidenciando conflitos. As políticas territoriais contemporâneas ampliaram a ocupação/ apropriação/ uso e exploração econômica através da sojicultura do PRODECER III que já se direcionou para o Baixo Parnaíba, área disponibilizada para projetos de assentamento, implantação de cinco territórios rurais, cento e trinta e seis comunidades quilombolas, políticas setoriais de transporte e energia, que continuam sendo as prioridades. / A thesis about the impact of territorial politics on the reorganization of geographic space, which empirical reality of state of the Maranhão, in the period from 1920 to 2007. For both, articulated up categories as state, territorial politics and territorial funds from dialogue with a range of authors which directly and/or indirect examined the relationship of this process. In this case, it was done a retrospective vision of the colonial formation and territorial politics in Brazil, to include Maranhão until territorial conformation from 1920. Territorial politics after 1920 priorited a system of transport and in 1942 involved the projects of colonization and the territorial ordering, with prominence to the business of CVRD and ALUMAR, which culminated in the appropriation of 189,089 km², equivalent to 94.54% of the territorial funds and 56.95% of space of the Maranhão, which demanded improvement of infra-structure through railroad, extending the supply of energy and installation of specialized ports. The territorial politics also are expressed by thirty-one units of conservation, seventeen indigenous lands and the Alcântara Casting Center, which impose discipline on the use and occupation of 96.632,64 km2, equivalent to 29.10% of the area that still of the Maranhão and which are submitics to pressure from segments of society, evidencing conflicts. The territorial politics contemporary amplifled the territorial occupation / appropriation/ use and economic exploitation through cultivation of soybeans of PRODECER III which already directioned to Baixo Parnaíba, area available for projects of settlement, five rural territories, one hundred and thirty-six quilombo communities, sectory political of transport and energy, which continued how priority.

Esta Tese foi formulada buscando responder a uma problemática central: a reestruturação produtiva induz a uma redefinição do sistema de transportes terrestres, tanto no que se refere à infra-estrutura quanto aos deslocamentos realizados por passageiros. O objetivo geral desta pesquisa é o estudo da configuração da rede de transporte e dos ritmos dos fluxos urbanos na Região Metropolitana de São Paulo (RMSP), observando que a reengenharia da produção a partir da década de 1990 alterou os fluxos e provocou novas demandas por transportes, configurando novos arranjos espaciais na metrópole. Sob a linha metodológica de análise da realidade pautada sobre os fenômenos empíricos, de dados estatísticos e conhecimento teórico dos fatos que ocorrem na RMSP, no que tange às suas atividades econômicas, utilizamo-nos das quatro categorias do método geográfico de análise do espaço: forma, função, estrutura e processo. A pesquisa nos proporcionou, através do estudo das infra-estruturas de transporte ferroviário, metroviário e rodoviário, o conhecimento da forma. A análise dos fluxos realizados nos proporcionou o entendimento da função. As políticas que determinam a infra-estrutura viária e influem na qualidade dos fluxos de passageiros compuseram a dimensão da categoria de análise estrutura, fundamental para que pudéssemos fazer a crítica ao sistema de transporte de passageiros da RMSP. O processo histórico permeou toda a pesquisa. À luz da subjetividade expressa nas entrevistas que realizamos, foi possível construir uma nova visão de nosso problema de pesquisa. Fazendo uso dessas categorias analíticas, procuramos compreender a nova organização do espaço metropolitano sob o viés das infra-estruturas de transporte e dos deslocamentos dos passageiros. A reestruturação produtiva significou nada mais do que a incorporação de novas técnicas ao trabalho e à gerência, que engendraram alterações na organização do espaço. Em tempos de reestruturação produtiva, verificamos a diminuição das atividades industriais e o crescimento de novas modalidades de serviços. Isto significa que, com a terceirização de tantas atividades que, em tempos fordistas, se concentravam na fábrica, multiplicaram-se as empresas prestadoras de serviços produtivos. Além disto, muitos outros serviços distributivos e sociais aumentaram e se disseminaram pelo espaço urbano. Através do estudo das vias férreas, metroviárias e rodoviárias, das modalidades de transporte que circulam por estas vias na RMSP, e ainda dos deslocamentos de passageiros, concluímos que desde a origem da estruturação da metrópole paulistana, a mobilidade e a acessibilidade foram ao mesmo tempo princípios e resultantes do processo de metropolização, fato que pode ser verificado pelo estudo histórico da relação entre a expansão da mancha urbana e a estrutura viária. Tendo importante participação em todas as etapas do processo de estruturação da metrópole, a mobilidade teve um papel indutor tanto no início da metropolização quanto no atual período, quando a RMSP passa por intensas transformações decorrentes do processo de reestruturação da produção. Os resultados de nossa pesquisa nos fizeram concluir que, notadamente em meados dos anos 1990, os sistemas de transportes metropolitanos iniciaram um processo de reorganização e modernização, acelerados nos anos 2000. A Tese apresenta dados que demonstram que a redefinição do padrão produtivo também redefiniu o padrão da circulação de passageiros na RMSP. / This Thesis was formulated trying to answer to a central problem: the productive restructuration leads on a redefinition of the terrestrial transport system, concerning the infrastructure and the passengers displacements. The research general objective is the study of the shape transport network and the urban fluxes rhythmic in São Paulo Metropolitan Area, observing that the production reengineering after 1990 changed the fluxes and stimulated new transport demands, configuring new metropolis spatial arrangements. Under the methodological line of the reality analysis based on the empirical phenomena, statistical data and theoretical knowledge of the facts that occur in São Paulo Metropolitan Area, concerning to its economic activities, we use the four categories of the geographic analysis of the space method: form, function, structure and process. The research that we realized supplied, through the rail, underground and road infra-structure study, the knowledge of the form. The fluxes analysis supplied the function understanding. The politics that define the infra-structure and influence the passengers fluxes quality made up the analysis category of the structure, important to the passengers transport system critic that we have done. The historical process interposed all the research. The subjectivity expressed on the interviews we realized made a new vision of our research problem possible. Using the four analysis categories, we tried to understand a new metropolitan space organization under the obliquity of the transport infra-structure and the passengers displacements. The productive restructuration meant more than new techniques incorporation to labor and management, which expressed spatial organization changes. In productive restructuration times, we noticed a minimization of the industrial activities and the growth of some other services modalities. This means that, with so many activities that were transferred to a third company, which in Ford period were concentrated in the plant, the rendering companies of productive services had been multiplied. Moreover, many other distributive and social services had increased and had spread through the urban area. Through the study of the railway, subway and road, of the transport modalities that circulate in São Paulo Metropolitan Area, and still of the passengers displacements, we conclude that since São Paulo metropolis structural origin, mobility and accessibility had been, at the same time, principles and resultants of the metropolis formation process, fact that can be verified by the historical study of the urban area expansion and the road structure. Mobility had an inductive paper at the beginning of the metropolis formation and in the current period, when São Paulo Metropolitan Area passes for intense transformations decurrently of the process of production reorganization, having important participation in all the stages of the process of metropolis structural organization. The results of our research had shown that, in middle of years 1990, the metropolitan transport systems initiated a reorganization and modernization process, sped up in the 2000. We believe that the redefinition of the productive standard also redefined the standard of the passengers circulation in the São Paulo Metropolitan Area.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-04-20T11:29:47Z No. of bitstreams: 1 samaramacedodiniz.pdf: 813796 bytes, checksum: dec260e665e3e600610e2e32476b507c (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-04-24T03:08:07Z (GMT) No. of bitstreams: 1 samaramacedodiniz.pdf: 813796 bytes, checksum: dec260e665e3e600610e2e32476b507c (MD5) / Made available in DSpace on 2016-04-24T03:08:07Z (GMT). No. of bitstreams: 1 samaramacedodiniz.pdf: 813796 bytes, checksum: dec260e665e3e600610e2e32476b507c (MD5) Previous issue date: 2015-01-14 / A presente pesquisa buscou analisar o processo de implementação da Proposta de Reorganização Curricular do Ensino Médio Noturno Regular na Escola de ensino fundamental e médio Padre Luis Filgueiras, da Rede Estadual de Ensino, localizada em Nova Olinda, no estado do CE, tendo como recorte temporal o período de 2012 a 2014. Este estudo justifica-se por estar relacionado à experiência da pesquisadora como professora e gestora de uma escola que aderiu a tal iniciativa. O objetivo é analisar de que forma os agentes escolares percebem e lidam com os desafios presentes no ensino noturno, buscando compreender de que forma ocorreu a implementação da proposta. Esta investigação foi realizada por meio de pesquisa documental, observação não participante, aplicação de questionário semiaberto, realização de grupo focal com professores e alunos do noturno e entrevistas semiestruturadas com a equipe gestora e demais agentes que participaram do processo de construção e adesão da proposta. Além disso, a reflexão sob a ótica de autores como Vilma Abdalla (2004), Lia Gonçalves (2005), Ana Cecilia Togni e Maria Jane Soares (2007) e Nora Krawczyk (2009) foram de suma importância para a construção das considerações aqui expostas. A pesquisa identificou a necessidade de desenvolver ações de fortalecimento da proposta de reorganização no âmbito estadual e escolar, com a ativa participação de gestores, professores e alunos do turno noturno. Os resultados obtidos com as falas desses atores, bem como por meio da visão dos autores estudados, apontaram os caminhos norteadores do Plano de Ação Educacional, que tem como base a participação da comunidade escolar no planejamento, na execução e no acompanhamento das ações propostas. / The present research aimed to analyze the implementation process of the Proposal of Curricular Reorganization of the Regular Night High School at Padre Luis Filgueiras, a state public school located in Nova Olinda – CE, in the period between 2012 and 2014. The justification for that study is connected with the author's experience as teacher and principal of a school that accepted the Proposal of Curricular Reorganization of the Regular Night High School. The aim is to analyze how the school agents face and deal with challenges at night teaching, trying to understand how the implementation of the proposal occurred. This research was accomplished through document research, non-participant observation, application of a semi open questionnaire, accomplishment of a studying group with teachers and students from the night school and semi-structured interviews with the management team and other agents that took part in the process of construction and adherence of the proposal. Besides, the reflections through the perspective of authors like Vilma Abdalla (2004), Lia Gonçalves (2005), Ana Cecilia Togniand Maria Jane Soares (2007) and Nora Krawczyk(2009) were very important in the construction of this work. The research identified the need to develop actions to strength the reorganization proposal, in the state and school ambit, with the active participation of managers, teachers and students of the night education. The results obtained through those actors' speeches, as well as the other studied authors, showed the ways that delineated the Action Plan of Education, which is based on the school community participation in the planning, implementation and monitoring of the proposed actions.

Search engines are in a constant need for improvements as the rapid growth of information is affecting the search engines ability to return documents with high relevance. Search results are being lost in between pages and the search algorithms are being exploited to gain a higher ranking on the documents. This study attempts to minimize those two issues, as well as increasing the relevancy of search results by usage of clickthrough data to add another layer of weighting the search results. Results from the evaluation indicate that clickthrough data in fact can be used to gain more relevant search results.

M.Comm. / The Bank under study is one of the big four banks of South Africa, is engaged in a process of transformation, more specifically the implementation of the Employment Equity Act (No.55 of 1998). The overall objective of the study was to identify the employee's perceptions of transformation in a financial institution, which will be called The Bank, for ease of reference. The study was split into two, firstly, the identification of perception held by African, Indian and Coloured (AIC) male and female managers about the implementation of transformation, more specifically, employment equity, as an integral component of transformation in South African companies. Secondly, to conduct a comparative analysis on the similarities and differences of white male and African, Indian and Coloured managers perceptions regarding the implementation of transformation, more specifically employment equity act A further objective was to obtain suggestions from the participants as to possible ways in which the Bank can deal with their specific concerns relating to transformation.

This thesis focus on the insolvency proceedings, which were performed in the company MOTORPAL, a. s. During more than seventy years of its history, this company built its strong position on foreign markets in the area of production of fuel injectors for diesel engines and also now belongs between the largest employers in the Region of Vysočina. Constantly deteriorating financial situation forced the owners of the company to take strong measures to restore the company, which led, with the support of secured and unsecured creditors, to preparation and drawing up of reorganization plan. The plan was attached to insolvency application of the company, which meant that company chose the pre-packed reorganization as a way how to solve its bankruptcy. The thesis analyzes the main steps of whole process and highlights all the prerequisites which led to successful completion of this insolvency proceedings and to renewals of financial stability of this traditional Czech manufacturing company.

The main objective of this work is to clarify and define causes, which led to decline of the Váhostav - SK, a. s., review completed reorganization of the company and give overall look on the reorganization possibilities in Slovakia, compared to the possibilities of reorganization in Czech Republic. The work is divided into theoretical and practical part. The theoretical part contains a brief look on the Bankruptcy and Restructuring Act in Slovakia, with the main focus being on the restructuring process. The practical part is divided into two parts, first one describes restructuring of Váhostav - SK, a. s. The second part contains a critical view on the Slovak Bankruptcy and Restructuring Act, which is compared to the Czech Insolvency Act, where the main focus is still on the process of reorganization.

During the first year of life, infants go from perceiving speech sounds primarily based on their acoustic characteristics, to perceiving speech sounds as belonging to speech sound categories relevant in their native language(s). The transition is apparent in that very young infants typically discriminate both native and non-native speech sound contrasts, whereas older infants show better discrimination for native contrasts and worse or no discrimi­na­tion for non-native contrasts. The rate of this perceptual reorganization depends, among other things, on the salience of the relevant speech sounds within the speech signal. As such, the perceptual reorganization of vowels and lexical tone typically precedes the perceptual reorganization of consonants. Perceptual reorganizatoin of speech sounds is often demonstrated by measuring in­fants’ discrimination of specific speech sound contrasts across development. One way of measuring discriminatory ability is to use the mismatch response (MMR). This is a brain response that can be measured using external electroencephalography re­cord­ings. Pre­senting an oddball (deviant) stimulus among a series of standard stimuli elicits a response that, in adults, correlates well with behavioral discrimination. When the two stimuli are speech sounds contrastive in the listeners’ language, the response arguably reflects both acoustic and linguistic processing. In infants, the response is less studied, but has nevertheless already proven useful for studies on the perceptual reorganization of speech sounds. The present thesis documents a series of studies with the end game of investigating how amount of speech exposure influences the perceptual reorganization, and whe­ther the learning mechanisms involved in speech sound cate­gory learning is specific to speech or domain-general. In order to be able to compare MMR results across diffe­rent age groups in infancy, a non-speech control condition needed to be devised however, to account for changes in the MMR across development that are attributable to general brain matura­tion rather than language development specifically. Findings of studies incorporated in the thesis show that spectrally rotated speech can be used to approximate the acoustic part of the MMR in adults. Subtracting the acoustic part of the MMR from the full MMR thus estimates the part of the MMR that is linked to linguistic, rather than acoustic, processing. The strength of this linguistic part of the MMR in four- and eight-month-old infants is directly related to the daily amount of speech that the infants are exposed to. No evidence of distributional learning of non-speech auditory categories was demonstrated in adults, but the results together with previous research generated hypo­theses for future study. In conclusion, the research performed within the scope of this thesis highlight the need of a non-speech control condition for use in developmental speech perception studies using the MMR, demonstrates the viability of one such non-speech control condition, and points toward relevant future research within the topic of speech sound category development. / <p>At the time of the doctoral defense, the following paper was unpublished and had a status as follows: Paper 3: Manuscript.</p>