Orientador: Paulo Celso Miceli / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciencias Humanas / Made available in DSpace on 2018-10-31T18:32:54Z (GMT). No. of bitstreams: 1 MachadoFilho_Oswaldo_D.pdf: 1406699 bytes, checksum: 9973e93efaa0c343c2b063ef0d4dc40b (MD5) Previous issue date: 2003 / Doutorado

Orientador: Susani Silveira Lemos França / Banca: Ricardo Alexandre Ferreira / Banca: Yone de Carvalho / Resumo: Durante os séculos XIV e XV, foi considerável o número de textos religiosos dedicados à reflexão sobre a morte e sobretudo à preparação para o bem morrer. Textos de conteúdo didático e moral, com prescrições e orientações para o cristão saber se portar nos momentos finais, que precedem o trespasse, foram abundantes na produção escrita francesa e fizeram parte do material difundido pela pregação clerical, em renovação no período. Tendo em vista a notável recorrência das recomendações sobre a lembrança e o esquecimento em obras desse tipo, esta pesquisa pretende refletir sobre o papel do exercício de recordar e revisar o passado no aprendizado da morte, a partir do estudo de algumas das obras didáticas de maior circulação no território francês da época. Sendo assim, o intuito da pesquisa consiste em pensar a memória como instrumento moralizador e exercício moral por meio do qual os homens deveriam refletir sobre sua própria morte, visando, porém, a existência temporal. Trata-se de refletir sobre como a predicação sobre a morte - no caso específico da predicação francesa -, por meio de prescrições sobre o exercício de lembrar e esquecer, pretendeu regrar os comportamentos em relação à vida, recorrendo ao passado de cada um. Levando em conta um contexto em que a devoção como um todo, assim como a reflexão sobre a morte, torna-se mais introspectiva, com o desenvolvimento das devoções privadas e domésticas entre os laicos, a pesquisa avalia o papel da memória como prática que fundamenta a interiorização e introspecção da reflexão sobre a morte e a devoção pessoal, em que pesa a atuação clerical na construção das formas de morrer / Abstract: During the fourteenth and fifteenth centuries, the number of religious texts reflecting on the theme of death and concerning the preparation for dying well was considerable. Didactic and moral texts containing rules and guidelines for the Christian to know how to behave at the moments before death, which precede the passage, are abundant among the French writings, as part of the material transmitted by the clerical preaching under renovation. Considering the remarkable attendance of recommendations about remembrance and forgetting in such texts about death, this research intends to reflect about the role of the exercise of remembering and reviewing the past in the learning of death, through the analysis of some of the most widespread didactic textbooks in the French territory of that time. Thus, the aim of this present research is to treat the memory as a moralizing instrument and as a moral exercise, from which men should think about their own death, aiming however their temporal existence. It means to reflect on how the preaching about death, in the specific case of French preaching wanted to regulate the human behavior in relation to life, by leaning on prescriptions relating to the personal exercise of remembering and forgetting, resorting to the past of each one. Taking into account a context in which the devotion as a whole, as well as the reflection about death becomes more introspective, with the development of the private and domestic devotions, this work measures the function of memory as a practice that bases the internalization and introspection of personal devotion and the reflection concerning death and the weight of clerical performance in constructing ways of dying / Mestre

Orientador(a): Omar Khouri / Banca: Elaine da Graca de Paula Caramella / Banca: Jose Leonardo do Nascimento / Resumo: Partindo da desmaterialização observada nas artes do século XX por Lucy Lippard, isto é, da perda de interesse dos artistas na evolução física do trabalho de arte, assumo como objeto de estudos um subgrupo de tal fenômeno, distinto por visar à desmaterialização completa como o próprio objeto artístico. Tais propostas, aqui denominadas "Artes do Vazio", desafiam nossa compreensão e dificultam sua caracterização por não resultarem em materialidade física na sua exibição. Neste trabalho, ofereço uma interpretação semiótica e uma resposta aos seus desafios. No primeiro capítulo, abordarei seu contexto de desenvolvimento e sua diversidade através do século XX, ao qual acompanha, simultaneamente, o desenvolvimento de algumas hipóteses interpretativas. Estas, por sua vez, serão analisadas em seus alcances e limites no segundo capítulo. Já o terceiro visa a uma interpretação dos dilemas que as artes do vazio apresentam por contrariarem alguns pressupostos comuns a toda obra de arte, o que as coloca sob o risco de um relativismo em sua interpretação. Para tal, será apresentada a teoria semiótica de Charles S. Peirce, que, articulada à sua fenomenologia e ao seu realismo, mostrar-se-á frutífera na construção de um argumento que oferece uma resposta a tais dilemas. Neste ponto, serão esclarecidos os papeis tomados por alguns elementos necessários à cadeia semiótica de uma obra do vazio, e.g., os elementos contextuais de apresentação artística e o impacto de uma quebra de expectativa na... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Starting from Lucy Lippard's observation of the dematerialization of arts in the twentieth century, that is, of the artists' loss of interest in the physical evolution of the artwork, I take as an object of study a subclass of such phenomenon, distinguished by taking the complete dematerialization as the artistic object itself. These artistic proposals, here labeled as "Emptiness Arts", challenge our comprehension and characterization as they are not materially constituted in their exhibition. In this work, I offer a semiotic interpretation and an answer to these challenges. In the chapter 1, I'll restate its historical development and diversity throughout the twentieth century, and simultaneously offer some interpretative hypothesis. These will be properly discussed and analyzed, in their strengths and weakness, in the chapter 2. Then, chapter 3 will offer a separate interpretation for the dilemmas that emptiness arts offer to our comprehension, as they tend to deny some basic suppositions about the art phenomena, one that could put their interpretations into relativistic risk. For such, the semiotic theory of Charles S. Peirce will be presented. This theory, together with his phenomenology and realistic approach, will show itself fruitful in putting together an answer to such dilemmas. In this point, the roles that some constitutive elements play in a semiotic chain involving an emptiness art will be clarified, e.g., the contextual elements of an artistic show and the... (Complete abstract click electronic access below) / Mestre

Selenium is an essential trace mineral of fundamental importance to human health. Its beneficial functions are largely attributed to its presence within a group of proteins named selenoproteins in the form of the amino acid selenocysteine (Sec). Recently, it was revealed that the human selenoproteome consists of 25 selenoproteins, and for many of them their function remains unknown. The most prominent known roles of selenoproteins are to maintain the intracellular redox homeostasis, redox regulation of intracellular signalling and thyroid hormone metabolism. Sec incorporation into selenoproteins employs a unique mechanism that involves decoding of the UGA stop codon. The process requires interplay between distinct, intrinsic features such as the Sec Insertion Sequence (SECIS) element, the tRNASec and multiple protein factors. The work presented in this thesis has focused on characterising the regulation of human SECIS binding protein 2, SBP2, a factor central to this process. Experimental approaches combined with bioinformatics analysis revealed that SBP2 is subjected to alternative splicing. A total of nine alternatively spliced transcripts appear to be expressed in cells, potentially encoding five different protein isoforms. The alternative splicing events are restricted to the 5?-region, which is proposed to be dispensable for Sec incorporation. One of the variants identified, contains a mitochondrial targeting sequence that was capable of targetting SBP2 into the mitochondrial compartment. This isoform also appears to be expressed endogenously within the mitochondria in cells. Previous reports have depicted SBP2 as a ribosomal protein, despite the presence of a putative Nuclear Localisation Signal (NLS). In this study it was found that SBP2 subcellular localisation is not restricted to ribosomes. Intrinsic functional NLS and Nuclear Export Signals (NESs), enable SBP2 to shuttle between the nucleus and the cytoplasm via the CRM1 pathway. In addition, the subcellular localisation of SBP2 appears to play an important role in regulating Sec incorporation into selenoproteins. The subcellular localisation of SBP2 is altered by conditions imposing oxidative stress. Several oxidising agents induce the nuclear accumulation of SBP2, which occurs via oxidation of cysteine residues within a novel redox-sensitive cysteine rich domain (CRD). Cysteine residues were to form disulfide bonds and glutathione-mixed disulfides during oxidising conditions, which are efficiently reversed in vitro by the thioredoxin and glutaredoxin systems, respectively. These modifications negatively regulate selenoprotein synthesis. Cells depleted of SBP2 are more sensitive to oxidative stress than control cells, which correlated with a substantial decrease in selenoprotein synthesis after treatment with oxidising agents. These results provide direct evidence that SBP2 is required for Sec incorporation in vivo and suggest that nuclear sequestration of SBP2 under such conditions may represent a mechanism to regulate the expression of selenoproteins. Collectively, these results suggest that SBP2 is regulated at multiple levels: by alternative splicing, changes in subcellar localisation and redox control.

Le tréfilage à sec est un procédé de mise en forme à froid des métaux où on réduit le diamètre d'un fil, par déformation plastique, en le tirant à travers l'orifice calibré d'une filière, en présence d'un lubrifiant sec pulvérulent, appelé savon, qui est composé de matière grasse et de charges minérales. Les réductions multiples et les vitesses élevées imposent au savon des conditions de travail très sévères : une lubrification non optimisée induit une épaisseur de savon entre fil et filière insuffisante et produit des rayures sur le fil, sa rupture ou une usure rapide des filières. Ce travail étudie les mécanismes de lubrification lors du tréfilage d'un acier inoxydable par des savons industriels de sodium et de calcium. Il est centré sur la mise en œuvre d'essais sur tréfileuse instrumentée monopasse autour desquels ont été développés divers moyens d'investigation expérimentaux et théoriques. Les mesures de poids de couche, force de tréfilage et températures de filière ainsi que les observations MEB du fil tréfilé brut et nettoyé permettent d'analyser l'influence sur la lubrification des formulations de savon (nature des charges et de la matière grasse) et des paramètres du procédé (vitesse, géométrie et rugosité de filière, revêtement et rugosité du fil). Les résultats obtenus montrent l'intérêt d'utiliser des savons sodiques très chargés. Ils confirment également l'effet favorable d'une rugosité élevée pour le fil et la filière, d'un angle de filière faible, d'une filière-pression et le fait que la vitesse est un paramètre critique. Les essais de caractérisation des savons (DSC, rhéométrie capillaire, malaxage, tréfilage basse vitesse) sont mis en œuvre pour étudier l'évolution de leur comportement avec la température mais le lien entre leurs propriétés physiques et rhéologiques et les performances en tréfilage n'est que très partiellement établi. Un modèle thermomécanique de force et de températures permet, à partir des résultats expérimentaux, d'estimer le travail de déformation plastique du fil, l'échauffement maximal du fil et de la filière et la cission de frottement. Le code de calcul par éléments finis Forge2® est utilisé afin de valider cette approche. Un modèle d'analyse de la lubrification permet d'estimer l'épaisseur du film lubrifiant suivant que celui-ci adopte un comportement plastique (basse température) ou viscoplastique (haute température). Il permet d'interpréter l'influence des paramètres du procédé sur les résultats expérimentaux obtenus. En parallèle, nous montrons comment la méthodologie développée peut être appliquée à l'étude du tréfilage industriel multipasse.

Le sujet de recherche proposé se présente comme une étude préliminaire à l'optimisation de l'usinage à sec des composites carbone/époxy. L'étude proposée traite de la compréhension des mécanismes d'endommagement des outils. Elle a pour but de déterminer les différents paramètres tribologiques de l'interface outil-pièce (efforts, température, frottement, rugosité) et de les confronter à l'usure des outils. Les opérations de coupe par enlèvement de matière génèrent des efforts et des gradients de température importants, d'où risques d'endommagements au niveau des surfaces usinées. Un dispositif d'étude basé sur l'observation expérimentale de la formation du copeau (caméra vidéo rapide, mesure des efforts, calcul de flux thermique, coefficient de frottement) et la simulation numérique par la méthode des éléments discrets sont ensuite misent en place. La caractérisation physico-chimique réalisée à l'aide de techniques complémentaires d'analyse de surface (MEB, profilométrie optique) a permis d'identifier les différents types d'endommagement de l'outil et du composite. Une étude spécifique du perçage des composites a permis de visualiser les dommages créés par un foret et, après analyse, de proposer un outil mieux adapté. Le délaminage des derniers plis du composite, provoqué par la pénétration du foret est considéré comme le défaut majeur. Un modèle mathématique a permis de prévoir l'effort de pénétration du foret. Ce modèle a été validé par une procédure expérimentale. Une relation liant l'effort de pénétration aux conditions de coupe et à l'usure du foret a été proposée. La synthèse de l'étude fait apparaître l'intérêt industriel du travail. L'approche basée sur la détermination des efforts de coupe à l'aide de simulations numériques par la méthode des éléments discrets a permis de corréler les mécanismes de formation du copeau et d'enlèvement de matière. La justesse des simulations numériques est conditionnée par la capacité de la modélisation à prédire des efforts de coupe et une morphologie du copeau en accord avec l'expérimentation. Les simulations numériques ont conduit à l'obtention d'une bonne corrélation entre les prédictions et les résultats expérimentaux.

<p>Bakgrund: På senare tid har det blivit allt vanligare att svenska företag söker notering på utländska länders börser. En börsnotering i USA innebär nya redovisningskrav för de svenska företagen. Detta följerav att svenska och amerikanska redovisningsprinciper skiljer sig åt. För att säkerställa att utländska företags finansiella redovisning kan förstås av amerikanska investerare samt jämföras med inhemska företags räkenskaper ställer Securities and Exchange Commission (SEC) krav på att de utländska företagen omräknar sin ordinarie finansiella information till amerikanska redovisningsprinciper. Då kunskap om US GAAP är ovanlig bland svenska redovisare kan denna omräkning innebära problem. </p><p>Syfte: Syftet med uppsatsen är att skapa en vägledning för hur svenska företag i samband med en notering i USA ska omräkna en svensk årsredovisning till amerikanska redovisningsprinciper. Detta ska göras genom att behandla skillnader i svensk och amerikansk redovisningspraxis samt genom att studera hur svenska företag noterade i USA går tillväga vid denna redovisning. </p><p>Genomförande: Vägledningen bygger på en behandling av skillnader mellan svenska och amerikanska redovisningsprinciper, en studie över hur fem svenska företag noterade i USA administrativt och organisatoriskt går tillväga vid omräkningsprocessen, samt en praktisk omräkning i ett fingerat bokslut. Studien av företagen grundar sig på intervjuer med ansvariga för omräkningen på respektive företag.</p>

This study investigates the settlement period, including payment delays and failed deliveries that occur during the processing of U.S. equity transactions, and its effects on observed stock prices. Payment and delivery occur three to six calendar days after the trade date in the standard three business day settlement cycle, referred to as T+3. First, the buyer benefits from a payment delay, during which time he can earn interest on the cash needed to settle the trade. Since the seller has no analogous opportunity, I anticipated that the cost of the payment delay would be reflected in equity prices at a rate equivalent to the risk-free rate over the settlement period in ordinary circumstances and at a higher rate during financial market crises if sellers believe they may not be paid on time. Using CRSP daily market index returns from 1995 through 2009, I measured the cost of this delay to be approximately three to five times the risk-free rate, proxied by the effective Fed funds rate. These results suggest that buyers are forced to compensate sellers at rates greater than I expected during normal conditions. Second, the risk of failed delivery may also affect security prices if market participants expect that sellers will not deliver securities on time. A failed delivery effectively becomes a forward transaction. I predicted that buyers compensate sellers at the risk-free rate over the extended settlement period. This compensation would be in addition to the normal payment delay and directly related to the probability of failed delivery; thus, I added SEC Regulation SHO daily failed deliveries data, available from 2004 through 2009, to the model with payment delays. By constructing a proxy for the change in probability of failure from aggregated fails and market volume, I found that buyers compensate sellers over the lengthened settlement period due to failed deliveries at a rate of approximately 11 basis points daily for an increase in the likelihood of failure of one percentage point.

Bakgrund: På senare tid har det blivit allt vanligare att svenska företag söker notering på utländska länders börser. En börsnotering i USA innebär nya redovisningskrav för de svenska företagen. Detta följerav att svenska och amerikanska redovisningsprinciper skiljer sig åt. För att säkerställa att utländska företags finansiella redovisning kan förstås av amerikanska investerare samt jämföras med inhemska företags räkenskaper ställer Securities and Exchange Commission (SEC) krav på att de utländska företagen omräknar sin ordinarie finansiella information till amerikanska redovisningsprinciper. Då kunskap om US GAAP är ovanlig bland svenska redovisare kan denna omräkning innebära problem. Syfte: Syftet med uppsatsen är att skapa en vägledning för hur svenska företag i samband med en notering i USA ska omräkna en svensk årsredovisning till amerikanska redovisningsprinciper. Detta ska göras genom att behandla skillnader i svensk och amerikansk redovisningspraxis samt genom att studera hur svenska företag noterade i USA går tillväga vid denna redovisning. Genomförande: Vägledningen bygger på en behandling av skillnader mellan svenska och amerikanska redovisningsprinciper, en studie över hur fem svenska företag noterade i USA administrativt och organisatoriskt går tillväga vid omräkningsprocessen, samt en praktisk omräkning i ett fingerat bokslut. Studien av företagen grundar sig på intervjuer med ansvariga för omräkningen på respektive företag.

The United States Securities and Exchange Commission (SEC) issued a Roadmap in 2008 regarding a change in the American accounting standards system. The Roadmap proposes a potential adoption from the United States Generally Accepted Accounting Principles (US GAAP) to the International Financial Reporting Standards (IFRS). The objective with the adoption is to enhance a one-set of accounting standards used in the world in order to increase comparability between public limited companies in different jurisdictions. With the adoption, the valuation of inventories for American companies will change, since the Last-In, First-Out (LIFO) method is allowed under US GAAP, but not under IFRS. A study from 2008 shows that approximately 36 per cent of American public limited companies is using LIFO. They would therefore be forced to use another inventory valuation method, such as First-In, First-Out (FIFO). The LIFO method is normally used by companies exposed to inflation and increases the cost of goods sold (COGS) and consequently lowers the net income and income tax provision. With the potential adoption, these companies would face large increases of income tax provisions, which would affect them severely. This thesis is a review study with the objective to connect recent research with the SEC Roadmap in order to answer the following research questions: How will US companies that are using LIFO be affected by the inventory valuation change to FIFO, from an economic and accounting-based approach? What are the positive and negative aspects with a removal of LIFO regarding the IFRS adoption? There is a clear benefit for the US companies using LIFO regarding the smaller income tax provisions. Opponents consider that LIFO will disappear with the US adoption to IFRS. At the same time, recent research considers or doubts that the LIFO method will not face its death with the adoption from US GAAP to IFRS. As a conclusion, the negative effect of removing LIFO as a consequence of this adoption, is the implementation time period, which is too optimistic. Even though, the credibility with a shift from LIFO to FIFO will grow stronger and create a more comparable business world.