Sistemas computacionais são constituídos por componentes de hardware e software que podem eventualmente falhar. Por esse motivo, o mecanismo de transação sempre foi imprescindível para a construção de sistemas robustos. O suporte transacional para a tecnologia Web services foi definido em agosto de 2005, num conjunto de três especificações denominadas WS-Coordination, WS-AtomicTransaction e WS-BusinessActivity. Juntas, essas especificações definem um alicerce sobre o qual aplicações robustas baseadas em Web services podem ser construídas. Nesta dissertação realizamos um estudo sobre transações atômicas em ambientes Web services. Em particular, estendemos o gerenciador de transações presente no servidor de aplicações JBoss, de modo que ele passasse a comportar transações distribuídas envolvendo Web services. Além disso, avaliamos o desempenho desse gerenciador de transações quando ele emprega cada um dos seguintes mecanismos de chamada remota: Web services/SOAP, CORBA/IIOP e JBoss Remoting. Finalmente, realizamos experimentos de escalabilidade e interoperabilidade. / Computing systems consist of a multitude of hardware and software components that may fail. For this reason, the transaction mechanism has always been essential for the development of robust systems. Transactional support for the Web services technology was defined in August 2005, in a set of three specifications, namely WS-Coordination, WS-AtomicTransaction, and WS-BusinessActivity. Together, such specifications enable the development of robust Web services applications. In this dissertation we studied atomic transactions in the Web services realm. Particularly, we added Web services atomic transaction support to the existing JBoss application server transaction manager. Furthermore, we evaluated the performance of this transaction manager when it employs each of the following remote method invocation mechanisms: Web services/SOAP, CORBA/IIOP and JBoss Remoting. Finally, we performed scalability and interoperability experiments.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T22:59:36Z No. of bitstreams: 2 Adriano Dantas Lima Rodrigues.pdf: 683093 bytes, checksum: 5e76ca0b2e0469af0f0484640b8755c6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T22:59:36Z (GMT). No. of bitstreams: 2 Adriano Dantas Lima Rodrigues.pdf: 683093 bytes, checksum: 5e76ca0b2e0469af0f0484640b8755c6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-05 / The objetive of this work was to analyze which motivating factors could positively be associated with the level of disclosure of business combination in Brazilian public companies that trade in S??o Paulo city stock exchange (B3). To fulfill such aim, it was developed a Business Combination index ??? INDCOMBADAPT, based on Nakayama & Salotti (2014) and Shalev (2009) researches. Instead of developing a disclosure index based on a checklist model, described by the technical pronouncement CPC 15 - Business Combinations as mandatory, in this research, some itens (subcategories) that could be repetitive were removed. Therefore, it was considered only information about one relevante criterion, that is, if missing, could cause problems to understand the procedure On the basis of previous researches, we selected factors that could positively impact the level of disclosure of business combination. We analyzed: companies?? size, listing segment in B3, subjection to regulatory agencies, free float shares, internationalization, audit firms, bond issuance, performance and indebtedness. We investigated the annual financial statements of 2015, from Brazilian companies that trade in S??o Paulo city stock exchange (B3), which described information concerning business combinations in these statements. We identified 28 acquirer companies involved in 53 procedures characterized as combinations, according to IFRS 03 (CPC-15 R1). In the studied period, the business combination disclosure index was 0,4082 (maximum 0,8095, and minimum 0,0479), indicating low disclosure level. Positive correlations concerning the combination index for the variable Indebteness were found. Moreover, after the regression analyzis the only conformed hyphotesis was that there is a positive relationship among financial statements audited by big audit firms and the level of disclosure of business combination. This confirms the works of Taplin, Zhao, & Brown (2014), Nakayama (2012) and Murcia (2009). / O objetivo desta pesquisa foi analisar quais fatores motivadores poderiam estar associados positivamente ao n??vel de divulga????o de combina????o de neg??cios em empresas brasileiras de capital aberto, na bolsa de valores de S??o Paulo (B3). Para alcan????-lo, foi desenvolvido um ??ndice de Combina????o de Neg??cios, o INDCOMBADPT, adaptado de Nakayama & Salotti (2014) e Shalev (2009). Em vez de desenvolver um ??ndice de divulga????o baseado em um modelo checklist do que o pronunciamento t??cnico CPC-15 R1 (IFRS 03) de combina????o de neg??cios descreve como conformidade da norma, nesta pesquisa, foram retirados itens (subcategorias) que poderiam ser repetitivos. Desse modo, considerou-se somente informa????es sobre um crit??rio de relev??ncia. Assim, foram observadas somente informa????es que partem do pressuposto de que, na falta, podem causar problemas no entendimento da opera????o. Com base em pesquisas anteriores, foram selecionados fatores que poderiam impactar positivamente o n??vel de combina????o de neg??cios. Foram analisados: porte das companhias, segmento de listagem, sujei????o ??s ag??ncias reguladoras, percentual das a????es em circula????o no mercado, internacionaliza????o, firmas de auditoria, emiss??o de t??tulos, desempenho e endividamento. Foram analisadas as demonstra????es financeiras anuais de 2015, das companhias brasileiras com a????es negociadas na bolsa de valores de S??o Paulo (B3), que descreveram informa????es referentes a combina????es de neg??cios nessas demonstra????es. Foram identificadas 28 companhias adquirentes envolvidas em 53 opera????es caracterizadas como combina????o, conforme o CPC-15 R1 (2011). No per??odo analisado, o ??ndice de divulga????o de combina????o de neg??cios ficou em 0,4082 (m??ximo 0,8095 e m??nimo 0,0476), indicando baixo n??vel de divulga????o. A pesquisa apresentou correla????o positiva quanto ao ??ndice de combina????o para a vari??vel Endividamento. E ap??s an??lise de regress??o, a ??nica hip??tese confirmada foi que existe rela????o positiva entre demonstra????es financeiras auditadas por grandes empresas de auditoria e o n??vel e divulga????o de combina????o de neg??cios, corroborando Taplin, Zhao, & Brown (2014), Nakayama (2012) e Murcia (2009).

我國關係人交易普遍且具重要性，而過去研究顯示關係人交易會對公司產生負面效果，且關係人交易之查核具有困難度，因此本研究以關係人交易較多且查核風險較高之高科技公司為研究對象，將關係人交易分為關係人銷貨交易、關係人進貨交易、關係人應收款與關係人應付款等四項類別，探討關係人交易與審計品質的關係。進一步探討當關係人交易分為發行公司與關係人皆受相同會計師查核與受不同會計師查核兩類型，對發行公司財務報表審計品質的影響。實證結果發現：關係人銷貨交易、關係人進貨交易與審計品質呈負向關係；關係人銷貨交易、關係人進貨交易與關係人應收款兩造受不同會計師查核者，對其發行公司財務報表審計品質之負面影響較兩造受相同會計師查核者強。 / Related party transactions are common and important in Taiwan, and empirical studies in Taiwan show that related party transactions have negative impact on earnings management and company performance. Based on auditing standards and literature, related party transactions are difficult to audit, and high technology firms have more related party transactions which may result in higher audit risk than other industry. Therefore, we investigate the association between related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) and audit quality (proxied by accrual quality) in high technology firms, and find that sales to related parties and purchases from related parties have negative impact on audit quality. Next, we investigate the impact of related party transactions audited by the same auditor or different auditors. Empirical results show that sales to related parties, purchases from related parties and accounts receivable from related parties audited by different auditors show stronger negative impacts on audit quality than those audited by same auditors.

BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav OECD en handlingsplan som identifierar 15 åtgärder som ämnas vidtas. Åtgärdspunkt 6 reglerar problematiken kring hur skatteavtal missbrukas genom att skattesubjekt ”shoppar” efter jurisdiktionen med det skatteavtal som leder till den förmånligaste beskattningen. Åtgärdspunkt 6 föreslår att en specifik LOB-regel eller en generalklausul, PPT-regeln, införs i OECDs modellavtal för att motverka det aktuella förfarandet. LOB-regeln reglerar i vilka specifika situationer en skatteförmån är tillämplig och kan beviljas medan PPT-regeln är av allmän karaktär och innehåller allmänt hållna formuleringar för att täcka in förhållanden som är svåra att förutse på förhand. Uppsatsens syfte är att utreda huruvida de föreslagna reglerna kan uppfylla ändamålet med åtgärdspunkten, att motverka missbruk av skatteavtal. Om detta inte är möjligt undersöks om Sverige kan motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt som återfinns i skatteflyktslagen. Författarna bedömmer att LOB-regeln är allt för komplex i sin nuvarande lydelse vilket försvårar en tillämpning av regeln. Eftersom PPT-regeln är vag ger den utrymme för godtyckliga bedömningar, vilket inte ger ett förutsebart utfall när det inte finns klar vägledning. Författarna är med hänsyn till detta av uppfattningen att reglerna i dess nuvarande lydelse och form inte kan leva upp till syftet med åtgärdspunkt 6.  Enligt Peru-målet är skatteflyktslagen rent principiellt tillämplig på förfaranden som omfattas av skatteavtal. Generalklausulen ska då prövas mot förfarandet. Det fjärde rekvisitet, i strid med lagstiftnings syfte, är dock svårtillämpat och domstolens bedömningar varierar. Författarnas anser dock att genom att införa i skatteavtalen att dess syfte inte är att tillåta missbruk av avtalet kan generalklauslen motverka det aktuella förfarandet och skydda mot erodering av den svenska skattebasen vad gäller missbruk av skatteavtal. / In 2012 the BEPS project started with the purpose of preventing tax subjects from using loopholes in the tax treaties and national tax laws in order to receive tax benefits. In 2013, the OECD published an action plan that identifies 15 actions that is meant to be taken regarding this issue. Action 6 regulates treaty abuse through treaty shopping, which means that a tax subject is searching for the tax jurisdiction with the tax treaty that leads to the most beneficial taxation. To prevent this, Action 6 suggests that a specific LOB-rule and a general anti-avoidance rule, PPT-rule, should be included in the OECD model convention. The LOB-rule regulates in which specific situations a treaty benefit can be granted. The PPT-rule is more general and contains general wordings to cover situations that is difficult to foresee. The purpose of this thesis is to examine whether the proposed rules can fulfill the purpose of Action 6, to prevent treaty abuse. If not possible, it will be determined if Sweden can prevent treaty abuse by applying the general anti-avoidance rule against tax evasion stated in the Swedish skatteflyktslagen. The authors of the thesis are of the opinion that the LOB-rule is too complex in its current wording which makes it difficult to apply. Since the PPT-rule is vague, there is a wide scope for arbitrary assessments leads to an unpredictable outcome when the guidance is unclear. Therefore, the authors find that the rules in its current wordings cannot satisfy the purpose of Action 6.  According to the Peru-judgement the skatteflyktslagen can be applicable to situations that are covered by a tax treaty. The transaction should be tested against the general antiavoidance. The fourth prerequisite, in contravention of the purpose of the legislation, is difficult of apply and the judgements of the court varies. The authors believe that if the treaty preamble includes a statement which clarifies that the intention of the treaty is not to allow treaty abuse, the Swedish general anti-avoidance rule can prevent treaty abuse and thereby protect the Swedish tax base against BEPS regarding treaty abuse.

近來陸續爆出的舞弊案件已連帶引起了社會大眾對關係人交易行為的注意。本文先探討審計品質與關係人交易之關聯性，而實證結果顯示關係人銷貨、進貨、應收款項與應付款項交易與審計品質皆呈負向關係，足見關係人交易之查核是困難的。因此本文期望透過外部審計人員的專業屬性來降低關係人交易對審計品質產生的不良影響，提升投資人對公司財務報導的信任。過去文獻針對會計師專業屬性部分，指出會計師事務所規模愈大以及產業專精程度愈高者，具備較佳的查核品質。研究結果顯示當關係人銷貨、進貨及應收款項交易係由四大會計師事務所或產業專家會計師事務所查核時，因大型會計師事務所或產業專家會計師事務所具備較佳會計師專業屬性，能抑制或減少關係人交易對審計品質之負面影響，而提升財務報表之審計品質。 / Numerous financial reporting frauds over recent years have made related party transactions the center of public attention. We first investigate the association between related party transactions and audit quality (proxied by discretionary accruals), and find that four kinds of related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) all have negative impacts on audit quality. We posit that (1) external auditing is a monitoring mechanism to reduce audit quality decline caused by related party transactions, and (2) auditor attributes including big 4 audit firms and industry specialist audit firms can mitigate the audit quality decline thereof. Empirical results show that companies audited by big 4 or industry specialist audit firms, whose sales to related parties, purchases from related parties and accounts receivable from related parties show significantly smaller negative impacts on audit quality than companies not audited by big 4 or industry specialist audit firms.

Thesis (Engineer's) --Naval Postgraduate School, 1976. / "September 1976." "AD A035848." Includes bibliographical references (leaves 122-123) Available via the Internet.

With Spectre and Meltdown out in the public, a rushed effort was made to patch these vulnerabilities by operating system vendors. However, with the mitigations against said vulnerabilities there will be some form of performance impact. This study aims to find out how much of an impact the software mitigations against Spectre and Meltdown have on database management systems during an online transaction processing workload. An experiment was carried out to evaluate two popular open-source database management systems and see how they were affected before and after the software mitigations against Spectre and Meltdown was applied. The study found that there is an average of 4-5% impact on the performance when the software mitigations is applied. The study also compared the two database management systems with each other and found that PostgreSQL can have a reduced performance of about 27% when both a hypervisor and the operating system is patched against Spectre and Meltdown. / När Spectre och Meltdown tillkännagavs gjordes en snabb insats för att korrigera dessa sårbarheter av operativsystemleverantörer. Men med mildringarna mot dessa sårbarheter kommer det att finnas någon form av prestationspåverkan. Denna studie syftar till att ta reda på hur mycket av en påverkan uppdateringarna mot Spectre och Meltdown har på databashanteringssystem under en online-transaktionsbehandlings arbetsbelastning. Ett experiment gjordes för att utvärdera två populära databashanteringssystem baserad på fri mjukvara och se hur de påverkades före och efter att uppdateringarna mot Spectre och Meltdown applicerats i en Linux maskin. Studien fann att det i genomsnitt är 4–5% påverkan på prestandan när uppdateringarna tillämpas. Studien jämförde också de två databashanteringssystemen med varandra och fann att PostgreSQL kan ha en reducerad prestanda på cirka 27% när både det virtuella maskinhanteringssystemet och operativsystemet är uppdaterad mot Spectre och Meltdown.

This dissertation uses a Sociological approach to analyse the risks associated with the practice of securities lending. Risks are those factors that inhibit the development of trust, and trust is essential for people to participate in financial transactions like securities lending. In this dissertation we show that, although there are a number of risks, individual and systemic, that are associated with securities lending, practitioners have, over time, developed an array of risk management procedures and practices to keep these risks at acceptable levels. Securities lending is however not practiced in a vacuum and the relevance of these risk management procedures is largely determined by the cultural environment in which it is practised. Values, norms and sanctions are crucial as social controls over behaviour that transpires in social structures. The presence of structural conditions necessary for the development of a culture of extreme opportunism is shown as arguably the greatest source of risk facing those who participate in financial transactions like securities lending. / Sociology / M.A.

Submitted by Cristina Moreira (cristinabraga@gmail.com) on 2014-03-24T13:44:29Z No. of bitstreams: 1 Dissertação CRISTINA BRAGA MOREIRA.pdf: 933614 bytes, checksum: 4d7b18e84d64be3acd6a7a3812f68b2b (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2014-04-04T16:27:55Z (GMT) No. of bitstreams: 1 Dissertação CRISTINA BRAGA MOREIRA.pdf: 933614 bytes, checksum: 4d7b18e84d64be3acd6a7a3812f68b2b (MD5) / Approved for entry into archive by Maria Almeida (maria.socorro@fgv.br) on 2014-04-09T14:54:50Z (GMT) No. of bitstreams: 1 Dissertação CRISTINA BRAGA MOREIRA.pdf: 933614 bytes, checksum: 4d7b18e84d64be3acd6a7a3812f68b2b (MD5) / Made available in DSpace on 2014-04-09T14:55:03Z (GMT). No. of bitstreams: 1 Dissertação CRISTINA BRAGA MOREIRA.pdf: 933614 bytes, checksum: 4d7b18e84d64be3acd6a7a3812f68b2b (MD5) Previous issue date: 4-12-12 / Nos anos 80, a América Latina, uma das regiões menos desenvolvidas do mundo, enfrentou um período de mudanças econômicas e políticas significativas que levaram essa região a um lugar de destaque no mercado mundial. Por conseguinte, a América Latina foi objeto de diversos estudos, que, por sua vez, foram compilados nesta revisão de literatura, a fim de que se possam identificar quais os avanços foram feitos no âmbito da Gestão e Negócios Internacionais. Como base, tomou-se a metodologia aplicada por Meyer e Peng (2005), fazendo um paralelo entre três importantes teorias da área (Teoria de Baseada em Recursos, Teoria Baseada no Custo das Transações e Teoria Institucional) e alguns assuntos-chave de extrema relevância ao entendimento do tema (Construindo Vantagens Competitivas, Liberalização Econômica versus Regulação Governamental e Internacionalização) Ao final, delimitamos as contribuições da América Latina ao estudo da Gestão e Negócios Internacionais, fazendo algumas sugestões para futuros pesquisas nesse âmbito. / In the late 1980s, Latin America, at that the time one of the least developed regions of the world, experienced a period of significant political and economic changes that led to a prominent place in today’s economic world. As a consequence, Latin America has become a top research theme among scholars all over the world. In an attempt to contribute to this body of research, we conducted a qualitative research in order to test the applicability of existing theories in the fields of international business and strategy. Following Meyer and Peng (2005), we outlined the three most advanced theories in these two fields of study: (1) organizational economic theories; (2) resource-based theories; and (3) institutional theories. For each of these theories, we then discuss their contribution to the understanding of the key issues in Latin America such as building competitive advantages, economic liberalization vs. government regulation, and internationalization. Our findings contribute to the literature by discussing and understanding how Latin America research has influenced or impacted the development theory in the fields of IB and Strategy. We conclude by offering some suggestions and opportunities for future research.

Submitted by William Monteiro (wmonteiro@petrobras.com.br) on 2010-08-25T12:19:48Z No. of bitstreams: 1 Dissertação - William Monteiro_FGV.pdf: 1578947 bytes, checksum: 0c0dc67f493c997286b4c823eb1eb917 (MD5) / Approved for entry into archive by Vitor Souza(vitor.souza@fgv.br) on 2010-08-25T13:59:04Z (GMT) No. of bitstreams: 1 Dissertação - William Monteiro_FGV.pdf: 1578947 bytes, checksum: 0c0dc67f493c997286b4c823eb1eb917 (MD5) / Made available in DSpace on 2010-08-26T12:34:32Z (GMT). No. of bitstreams: 1 Dissertação - William Monteiro_FGV.pdf: 1578947 bytes, checksum: 0c0dc67f493c997286b4c823eb1eb917 (MD5) Previous issue date: 2010-03-31 / This paper deals with the theme 'The Institute of Unitization,' or even 'Individualization of Production,' as national classification, terms that describe what happens to be a joint and coordinated from a reservoir of oil or gas by all parties with property rights on the areas where the reservoir stretches. The concepts of Unitization will be studied and discussed according to context of the oil industry in its entirety technical, legal and economic issues. In light of Economic Theory, will be analyzed the Fundamentals of the Institute of Unitization and evolution of its application in national and international context. / O presente trabalho aborda o tema 'Instituto da Unitização', ou mesmo 'Individualização da Produção', conforme nomenclatura nacional, termos que designam o que vem a ser uma operação conjunta e coordenada de um reservatório de petróleo, gás natural ou ambos por todas as partes com direitos de propriedade sobre as áreas por onde se estende o reservatório. Os conceitos de Unitização serão estudados e abordados segundo contexto da indústria do petróleo em seus elementos técnicos, jurídicos e econômicos. À luz da Teoria Econômica, serão analisados os Fundamentos do Instituto da Unitização e a evolução de sua aplicação no contexto nacional e internacional.