936 resultados para International standards
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A convergência das normas brasileiras de contabilidade às normas internacionais permitiu que nossas regras mudassem a um novo patamar. Os princípios contábeis anteriores eram baseados em um conjunto de regras detalhadas e autoridades reguladoras verificavam a adequação dos Demonstrativos Financeiros a estas regras. Com a mudança surgiu um novo paradigma, as novas normas são baseadas muito mais em princípios do que em regras, especificamente em conformidade com os International Financial Reporting Standards (IFRS) na elaboração dos Demonstrativos Financeiros, que depende do julgamento profissional em maior escala do que em conformidade com as antigas normas baseadas em regras. Este trabalho teve o objetivo de investigar como vem sendo abordado o Julgamento e Tomada de Decisão (J&TD) nos cursos de Graduação em Ciências Contábeis, onde é iniciada a formação de competências e habilidades do profissional da área.
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Este estudo de natureza qualitativa busca por meio de uma pesquisa exploratória e descritiva analisar se as divulgações nas notas explicativas de Combinação de Negócios, transações de aquisições e vendas de empresas, estão em conformidade com os requisitos normativos de divulgação de informações do CPC 15 (R1) – Combinação de Negócios, inspirado nas normas contábeis internacionais, notadamente o IFRS 3 (R) - Business Combinations. Utilizaram-se informações sobre transações ocorridas nos anos de 2010 e 2011, envolvendo empresas brasileiras de capital aberto, cujas informações financeiras são divulgadas trimestralmente ou anualmente. O primeiro fator que torna a pesquisa relevante é que o tema Combinação de Negócios tem se tornado cada vez relevante devido ao aumento do número de transações de aquisição entre empresas no Brasil e do aumento do valor das transações globalmente. O segundo fator é que com o advento da lei 11.638/07, alterada pela lei 11.941/08, determinou-se que o Brasil deve ter suas normas contábeis convergidas para os padrões do International Financial Report Standards (IFRS) até o final de 2010.
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As peculiaridades da atividade bancária - normalmente vista como fundamental à persecução do desenvolvimento, bem como bastante influenciada pelo direito - estimularam a emergência de um regime internacional de regulação da categoria. Tal advento se deu na esteira dos trabalhos realizados por organizações internacionais, como o Comitê da Basileia (BCBS) e o Comitê de Estabilidade Financeira (FSB), e em virtude da percepção de estarmos em um mundo no qual os mercados estão muito interligados, mas permanecem nacionalmente regulados. À parte da discussão do mérito e efetividade dos padrões regulatórios propostos por essas organizações, em um contexto no qual uma série de países busca implementá-los, interessa ao presente trabalho perscrutar os elementos que definem o grau adequado de discricionariedade de implementação conferida na formulação desses. A análise de tal problema sugere a existência de dois extremos a se evitar: a arbitragem regulatória e o one size fits all. Evitar a arbitragem regulatória é uma preocupação da literatura de regulação bancária que se traduz em conter uma variação muito acentuada entre os regimes regulatórios de diferentes jurisdições. Isso enseja três vetores favoráveis a um menor grau de discricionariedade, representado por desígnios de maior coordenação, maior competitividade e de evitar uma race to the bottom regulatória entre os países. Já evitar o one size fits all é uma preocupação recorrente da literatura de direito e desenvolvimento que sugere a necessidade de se atentar para as peculiaridades locais na formulação de políticas regulatórias. Por sua vez, isso enseja outros três vetores, dessa vez em direção a um maior grau de discricionariedade. Sendo esses representados por preocupações com a eficiência das medidas adotadas, com a garantia de um espaço de manobra que respeite a autodeterminação dos países - ao menos minorando eventuais déficits democráticos da estipulação de padrões internacionais - e com a viabilidade prática do experimentalismo. A fim de analisar esse problema e levando em conta esses extremos, propõe-se uma estratégia bipartida: a construção de um enquadramento teórico e a verificação de uma hipótese de pesquisa, segundo a qual um caso específico de regulação bancária pode demonstrar como esses elementos interagem na definição do grau de discricionariedade. Assim, em um primeiro momento - após a necessária contextualização e descrição metodológica - é construído um framework teórico do problema à luz da literatura da regulação bancária e do instrumental utilizado pelas discussões acerca do impacto do direito no desenvolvimento. Discussões essas que há anos têm abordado a formulação de padrões internacionais e a sua implementação em contextos nacionais diversos. Também nesse primeiro momento e como parte da construção dos alicerces teóricos, procede-se a um excurso que busca verificar a hipótese da confiança no sistema bancário ser uma espécie de baldio (common), bem como suas possíveis consequências. Partindo desse enquadramento, elege-se o segmento de regulação bancária relativo aos garantidores de depósito para uma análise de caso. Tal análise - realizada com subsídios provenientes de pesquisa bibliográfica e empírica - busca demonstrar com que grau de discricionariedade e de que forma se deu a formulação e implementação de padrões internacionais nesse segmento. Ao fim, analisa-se como os vetores determinantes do grau de discricionariedade interagem no caso dos garantidores de depósitos, bem como as sugestões possivelmente inferíveis dessa verificação para os demais segmentos da regulação bancária.
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O trabalho tem por objetivo analisar possíveis mudanças no uso e contabilização de derivativos em função da convergência das normas brasileiras de contabilidade para os padrões internacionais (IFRS – IAS 39). As pesquisas basearam-se em empresas brasileiras não financeiras, observando informações de suas notas explicativas e a volatilidade de contas de seus balanços: lucro líquido e fluxo de caixa. A despeito das hipóteses formuladas, os resultados encontrados mostraram que a alteração do padrão contábil não afetou o uso de derivativos e, também, não se encontrou quaisquer evidências de que tenha havido impacto na volatilidade do fluxo de caixa e lucro líquido das companhias. Por fim, observou-se se a metodologia opcional de contabilidade de hedge (hedge accounting) suavizava a volatilidade dos lucros da firma, confirmando uma das hipóteses desta pesquisa.
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Petroleum evaluation is analyze it using different methodologies, following international standards to know their chemical and physicochemical properties, contaminant levels, composition and especially their ability to generate derivatives. Many of these analyzes consuming a lot of time, large amount of samples , supplies and need an organized transportation logistics, schedule and professionals involved. Looking for alternatives that optimize the evaluation and enable the use of new technologies, seven samples of different centrifuged Brazilian oils previously characterized by Petrobras were analyzed by thermogravimetry in 25-900° C range using heating rates of 05, 10 and 20ºC per minute. With experimental data obtained, characterizations correlations were performed and provided: generation of true boiling point curves (TBP) simulated; comparing fractions generated with appropriate cut standard in temperature ranges; an approach to obtain Watson characterization factor; and compare micro carbon residue formed. The results showed a good chance of reproducing simulated TBP curve from thermogravimetry taking into account the composition, density and other oil properties. Proposed correlations for experimental characterization factor and carbon residue followed Petrobras characterizations, showing that thermogravimetry can be used as a tool on oil evaluation, because your quick analysis, accuracy, and requires a minimum number of samples and consumables
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Providing information about medication, an essential function of pharmaceutical practice to ensure rational drug use, is an important activity of hospital pharmacy services. The Drug Information Center of Onofre Lopes University Hospital (DIC-HUOL) initiated its activities in 1979 with the first Clinical Pharmacy Service in Brazil. The aim of this study was to assess information provided by DIC-HUOL, describing the profile of passive information offered by the center. A retrospective cross-sectional study was conducted to identify the profile of information requests (IR). One hundred percent of the IR received by the DIC between January 2008 and December 2009 were used. The results were divided by year to determine the influence of the restructuring process that occurred in 2008 and 2009. The study at DIC-HUOL showed a mean of 5.5 IR/month in 2008 and 20.3 IR/month in 2009; the mean of the last year is comparable to that of other Brazilian DIC. Most of the IR were made by medical residents (22.7%) in 2008 and by pharmacists (32.5%) in 2009. The significant use of the DIC by medical residents may be due to its location in a university hospital. The most recurrent types of IR concerned issues related to pathway/mode of administration (16.8%) and drug stability (13.1%) in 2008 and 2009, respectively. Requests were made verbally in 100% of the cases in 2008 and 78.8% in 2009, owing to the fact that most of the DIC users were professionals from the hospital itself. Time elapsed between request and response was not reported in 83.3% and 21.3% of the cases in 2008 and 2009, respectively. The most widely used bibliographic source during the two years was MICROMEDEX®, with 41.9% and 39.2%, respectively. The restructuring process had a positive influence on the DIC-HUOL, exhibiting similar parameters to those of other Brazilian DIC, but some of these parameters must be improved to achieve international standards
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Due of industrial informatics several attempts have been done to develop notations and semantics, which are used for classifying and describing different kind of system behavior, particularly in the modeling phase. Such attempts provide the infrastructure to resolve some real problems of engineering and construct practical systems that aim at, mainly, to increase the productivity, quality, and security of the process. Despite the many studies that have attempted to develop friendly methods for industrial controller programming, they are still programmed by conventional trial-and-error methods and, in practice, there is little written documentation on these systems. The ideal solution would be to use a computational environment that allows industrial engineers to implement the system using high-level language and that follows international standards. Accordingly, this work proposes a methodology for plant and control modelling of the discrete event systems that include sequential, parallel and timed operations, using a formalism based on Statecharts, denominated Basic Statechart (BSC). The methodology also permits automatic procedures to validate and implement these systems. To validate our methodology, we presented two case studies with typical examples of the manufacturing sector. The first example shows a sequential control for a tagged machine, which is used to illustrated dependences between the devices of the plant. In the second example, we discuss more than one strategy for controlling a manufacturing cell. The model with no control has 72 states (distinct configurations) and, the model with sequential control generated 20 different states, but they only act in 8 distinct configurations. The model with parallel control generated 210 different states, but these 210 configurations act only in 26 distinct configurations, therefore, one strategy control less restrictive than previous. Lastly, we presented one example for highlight the modular characteristic of our methodology, which it is very important to maintenance of applications. In this example, the sensors for identifying pieces in the plant were removed. So, changes in the control model are needed to transmit the information of the input buffer sensor to the others positions of the cell
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Wavelet coding has emerged as an alternative coding technique to minimize the fading effects of wireless channels. This work evaluates the performance of wavelet coding, in terms of bit error probability, over time-varying, frequency-selective multipath Rayleigh fading channels. The adopted propagation model follows the COST207 norm, main international standards reference for GSM, UMTS, and EDGE applications. The results show the wavelet coding s efficiency against the inter symbolic interference which characterizes these communication scenarios. This robustness of the presented technique enables its usage in different environments, bringing it one step closer to be applied in practical wireless communication systems
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The production of red ceramic is an industrial activity that causes an intense impact. The manufacture of its products considerably increases the demand for natural resources, mainly with the extraction of raw material. The ceramic material produced generates waste, such as ash firewood and chamote. The residue from the beneficiation of kaolin is deposited in a poor, degrades the environment and contaminate water sources and soil, constituting in this manner, ecological disasters. The main objective of this work is to develop the formulation of a ceramic product consisting solely of industrial solid wastes, from ceramic tiles, (chamote) residue of kaolin and ash firewood. It is assumed that this product made in the laboratory can be used in coatings, wall and floor. The aim is to facilitate the replacement of the raw material of original composition of a ceramic body, for waste, while the process of production equal to the conventionally used, so that the properties of the product are reproduced. This work is characterized waste as its chemical composition, analysis of particle size, X-ray diffraction and thermal behavior. Several formulations were studied. The mass of waste was prepared by dry process, pressed to 25 MPa, and then burned in muffle type oven to 850, 950, 1050 and 1150 °C. The results showed that it is technically possible to produce porous tiles only with waste. It was found that the formulations of bodies play a key role in the properties of the final product, as well as the sintering temperature and heating rates. RN in the waste of kaolin is estimated at 15,000 t/month, about 3,000 gray t/month and chamote with 10 million pieces/month damaged. The presence of carbonates of calcium and magnesium at 1050 ° C results in an appropriate porosity and mechanical strength. The formulation M3JE, composed of 69% waste of kaolin, 7.7% and 23.3% of chamote of gray, became suitable for porous materials with the strength and absorption within the level of national and international standards
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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This work evaluates the environmental impact resulting from the natural gas and diesel combustion in thermoelectric power plants that utilize the combined cycle technology (CC), as regarding to Brazilian conditions according to Thermopower Priority Plan JPP). In the regions where there are not natural gas the option has been the utilization of diesel and consequentily there are more emission of pollutants. The ecological efficiency concept, which evaluates by and large the environmental impact, caused by CO2, SO2, NOx and particulate matter (PM) emissions. The combustion gases of the thermoelectric power plants working with natural gas (less pollutant) and diesel (more pollutant) cause problems to the environment, for their components harm the human being life, animals and directly the plants. The resulting pollution from natural gas and diesel combustion is analyzed, considering separately the CO2, SO2, NO2 and particulate matter gas emission and comparing them with the in use international standards regarding the air quality. It can be concluded that it is possible to calculate thermoelectric power plant quantitative and qualitative environment factor, and on the ecological standpoint, for plant with total power of 41441 kW, being 27 170 kW for the gas turbine and 14271 kW for the steam turbine. The natural gas used as fuel is better than the diesel, presenting ecological efficiency of 0.944 versus 0.914 for the latter, considering a thermal efficiency of 54% for the combined cycle. (c) 2006 Elsevier Ltd. All rights reserved.
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This paper evaluates and quantifies the environmental impact resulting from the combination of biodiesel fuel (pure or blended with diesel), and diesel combustion in thermoelectric power plants that utilize combined cycle technology (CC). In regions without natural gas, the option was to utilize diesel fuel; the consequence would be a greater emission of pollutants. Biodiesel is a renewable fuel which has been considerably interesting in Brazil power matrix in recent years. The concept of ecological efficiency, largely evaluates the environmental impact caused by CO(2), SO(2), NO(x) and particle matter (PM) emissions. The pollution resulting from biodiesel and diesel combustion is analyzed, separately considering CO(2), SO(2), NO(x) and particulate matter gas emissions, and comparing them international standards currently used regarding air quality. It can be concluded that it is possible to calculate the qualitative environmental factor, and the ecological effect, from a thermoelectric power plant utilizing central heat power (CHP) of combined cycle. The ecological efficiency for pure biodiesel fuel (B100) is 98.16%; for biodiesel blended with conventional diesel fuel, B20 (20% biodiesel and 80% diesel) is 93.19%. Finally, ecological efficiency for conventional diesel is 92.18%, as long as a thermal efficiency of 55% for thermoelectric power plants occurs. Crown Copyright (C) 2009 Published by Elsevier Ltd. All rights reserved.
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In this work, three welding programs for orbital TIG previously developed were used, using pulsed current and increasing speed (M), constant current (#B) and pulsed current and decreasing current (#C). One of those should be used for the propulsion system of the satellite CBERS (CHINA-BRAZIL EARTH RESOURCES SATELLITE). Welded joints using tubes of commercially pure titanium were obtained with these procedures, which were characterized by means of mechanical and metallographic tests. The obtained results show that the three welding procedures produce welded joints free of defects and with adequate shape. Although small differences on mechanical properties and microstructure have been observed, the three welding programs attained compatible results with international standards used in the aerospace segment. The welding program #B, due the reduced heat input used, was considered to obtain slightly advantage over the others.
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Este artigo apresenta os principais resultados e o detalhamento da metodologia e equações de controle de um retificador monofásico pré-regulador de 150kW para sistema trólebus. A estrutura proposta possibilita a Correção ativa do Fator de Potência (CFP) com baixos níveis de Distorção Harmônica Total (DHT) na corrente, em conformidade com a norma internacional IEC 61000-3-4. Fruto de um projeto de Pesquisa, Desenvolvimento e Inovação (P) junto à empresa AES Eletropaulo Metropolitana de São Paulo, em parceria com a empresa de transporte Himalaia S.A., o projeto possui como principais objetivos estimular o interesse para a expansão das linhas de trólebus a partir de uma plataforma de alimentação de menor custo de instalação e manutenção, sem a necessidade de subestações retificadoras, e, com vistas a promover a melhoria da qualidade de vida nos grandes centros urbanos. Nessa nova modalidade proposta para o sistema de alimentação, o trólebus pode ser alimentado tanto pelas redes convencionais em corrente contínua (CC) quanto pelas redes de distribuição em corrente alternada (CA), mantendo-se a disposição a dois fios dos sistemas CC, sendo as mudanças de rede de alimentação (CC ou CA) monitoradas e controladas digitalmente. Todo o sistema de gerenciamento e controle do conversor é realizado digitalmente por FPGA XC3S200. Na evolução do sistema proposto, os autores pretendem inclusive eliminar as linhas aéreas de alimentação, através da utilização de postos de alimentação em CA, especialmente desenvolvidos para os pontos de embarque/desembarque de passageiros para este veículo de transporte coletivo, eliminando-se os aspectos visuais negativos das redes de alimentação deste modal, e, reduzindo-se as falhas de operação do sistema.
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The main purpose of the present study is to integrate a geological and technological investigation of ornamental rocks of the Flores and Jacarandá granites, which are located near the Afonso Bezerra city, in the north central part of the Rio Grande do Norte State. The study area encompasses four litho-stratigrafic units: a Gneiss-Migmatitic Complex(cristalline basement), which is mainly composed of banded gneisses, usually deformed as mylonitic rocks and with several migmatic features, an Augen Gneiss, which occurs as an elongated body that constitutes the Jacarandá granite, a small granite stock, which presents a semi-circular form, named Flores granite, composed of pink, fine to medium coarse rocks, and fine to coarse alluvial sediments, which form extensive areas of large fluvial deposits. The technological characterization of the Flores and Jacarandá granites, carried out through several tests, has as the main purpose the determination of petrographic, physical, and mechanic parameters that allowed the characterization of these rocks. The test followed procedures recommended by Brazilian (ABNT Associação Brasileira de Normas Técnicas) and foreigner institutions (ASTM American Society for Testing and Materials). The petrografhic analysis indicated that the rocks investigated are granite sensu estrictu, summing an average 85-90% modal. The Flores granite is the more felsic rock, which presents mafic content ∼ 10% and monzonitic composition. The Jacarandá granite is an Augen Gneiss rock that presents sienogranitic composition and mafic modal content ∼ 15%. Several technological tests carried out (alterability, physical indices, velocity of ultrasonic wave propagation, uniaxial compression, flection resistence, Amsler desgaste, and resistence to freezing and heating) indicated that parameters and values were identical for both granites investigated. These parameters and values are consistent with the Brazilian and international standards for siliciclastic rocks of ornamental use, as well as other Brazilian ornamental granites. The analysis of all results indicates that both the Flores and Jacarandá granites present good quality, and that they are indicated for ornamental use of revetment interior and exterior of buildings