An essay about the effect of vague accounting standards on the decision making process of auditors

Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can assume that the use of vague terms in accounting standards is inherent to principle based standards (different from rule based standards) and that to avoid vague terms, standard setters would have to incur excessive transaction costs. Auditors are required to exercise their own professional judgment throughout the audit process and it has been argued that the inherent vagueness in accounting standards may influence their decision making processes. The main objective of this paper is to analyze the decision making process of auditors and to investigate whether vague accounting standards create a problem for the decision making process of auditors, or lead to a better outcome. This paper makes the argument that vague standards prompt the use of System 2 type processing by auditors, allowing more comprehensive analytical thinking; therefore, reducing the biases associated with System 1 heuristic processing. If our argument is valid, the repercussions of vague accounting standards are not as negative as presented in previous literature, instead they are positive.

Empirical measures,learning and sunspot equilibrium

In this paper we construct sunspot equilibria that arrise from chaotic deterministic dynamics. These equilibria are robust and therefore observables. We prove that they may be learned by a sim pie rule based on the histograms or past state variables. This work gives the theoretical justification or deterministic models that might compete with stochastic models to explain real data.

O rateio de ICMS por desempenho de municípios no Ceará e seu impacto em indicadores do sistema de avaliação da educação

De todo ICMS arrecadado pelos estados brasileiros, 25% é distribuído aos municípios. Os estados são responsáveis por definir as regras de distribuição de 25% destes 25% do ICMS que é transferido aos municípios, os outros 75% seguem o critério do Valor Adicionado Fiscal. Alguns estados alteraram suas leis para que a distribuição seja realizada em função do desempenho dos municípios em algumas áreas com o intuito de incentiva-lo a melhorarem sua performance em busca de uma maior fatia do ICMS. Seguindo esta lógica está o estado do Ceará onde 100% do ICMS distribuído segundo regras estaduais é calculado a partir do desempenho dos municípios em indicadores de resultado nas áreas da educação (72%), saúde (20%) e meio ambiente (8%). Este estudo tem como objetivo estimar o efeito que a mudança da Lei de distribuição do ICMS do Ceará teve em indicadores de resultado da área da educação: IDEB e Prova Brasil. Para tanto, foi utilizado o método da Dupla Diferença por meio da construção de grupos de controle e tratamento. Assim, comparou-se a evolução do desempenho, anteriormente e posteriormente à mudança, de municípios cearenses com municípios parecidos de estados vizinhos, porém, não submetidos a mesma regra de distribuição de ICMS. De forma complementar, foram feitas outras duas analises separando os municípios do estado do Ceará entre ganhadores e perdedores de recursos de ICMS com a mudança na Lei e entre os detentores dos melhores e piores desempenhos de PIB per capita. Os resultados apontam impactos positivos no desempenho dos municípios cearenses tanto no IDEB quanto na Prova Brasil. Mesmo os municípios que perderam recursos com mudança das regras de distribuição de ICMS, melhoraram sua performance na educação. Os municípios mais pobres do estado, que apresentam desempenho pior do que os municípios mais ricos, aumentaram o desempenho reduzindo a diferença de proficiência se comparada aos municípios mais ricos. Neste sentido, há indícios de que a mudança na Lei do ICMS implementada pelo estado do Ceará gerou impactos positivos no desempenho dos municípios no IDEB e na Prova Brasil.

An evolving possibilistic fuzzy modeling approach for value-at-risk estimation

Market risk exposure plays a key role for nancial institutions risk management. A possible measure for this exposure is to evaluate losses likely to incurwhen the price of the portfolio's assets declines using Value-at-Risk (VaR) estimates, one of the most prominent measure of nancial downside market risk. This paper suggests an evolving possibilistic fuzzy modeling approach for VaR estimation. The approach is based on an extension of the possibilistic fuzzy c-means clustering and functional fuzzy rule-based modeling, which employs memberships and typicalities to update clusters and creates new clusters based on a statistical control distance-based criteria. ePFM also uses an utility measure to evaluate the quality of the current cluster structure. Computational experiments consider data of the main global equity market indexes of United States, London, Germany, Spain and Brazil from January 2000 to December 2012 for VaR estimation using ePFM, traditional VaR benchmarks such as Historical Simulation, GARCH, EWMA, and Extreme Value Theory and state of the art evolving approaches. The results show that ePFM is a potential candidate for VaR modeling, with better performance than alternative approaches.

A televisão refletida na escola: a compreensão de mães/educadoras

This work aims to examine the television social representation by mothers/educators as a TV viewers, to understand the meaning of this media in their quotidian and which relations occur between teachers and students in the classroom. The study purpose is the educational television rule, based on a social representation approach. It look for to reveal, through the discourses of five educators who are engaged in pedagogic activities in the Public Elementary School of the Natal city, a significant experience in the media education field progress. It’s also a way to understand which representations the educators have about the television can contribute to aid the idea and critic analysis about the media meaning in the teacher’s formation. Some questions were in the basis of the investigation as: What is the television for the educators who are also TV viewers? How it reaches the classroom? Their relation with the media interfere in the pedagogic practice? Assuming that the verbal technical is one of the formal ways to access the representations, the methodological strategy employed was the open interview, guided by a wide and flexible schedule, leaving the interviewees free to expose their ideas, a attitude adopted to avoid the imposition of interviwer’s points of view, that result in a rich material. Through this strategy it was possible to confirm or to reject presumptions raised in the beginning of the investigation and modify some planning direction lines. The study has as the theory presupposition the contribution of the Mexican researcher Guillermo Orozco Gómez, who, based on the Paulo Freire e Jesús Martín-Barbero ideas, establishes a dialogue between popular Education and the communication theories, mainly the television reception, when he develops an integral view focused on the audience or on the multiple mediations model. The school – and the family, as well – is an important mediator of the media information. The relationship which the teachers establish between the television and their representations about it in their lives reflects effectively and directly on their professional practice and on the media dialogue within the school, it can contribute to the critic reflection which students establish with the media trough the educators mediation

Estudo de estratégias de otimização para poços de petróleo com elevação por bombeio de cavidades progressivas

The progressing cavity pump artificial lift system, PCP, is a main lift system used in oil production industry. As this artificial lift application grows the knowledge of it s dynamics behavior, the application of automatic control and the developing of equipment selection design specialist systems are more useful. This work presents tools for dynamic analysis, control technics and a specialist system for selecting lift equipments for this artificial lift technology. The PCP artificial lift system consists of a progressing cavity pump installed downhole in the production tubing edge. The pump consists of two parts, a stator and a rotor, and is set in motion by the rotation of the rotor transmitted through a rod string installed in the tubing. The surface equipment generates and transmits the rotation to the rod string. First, is presented the developing of a complete mathematical dynamic model of PCP system. This model is simplified for use in several conditions, including steady state for sizing PCP equipments, like pump, rod string and drive head. This model is used to implement a computer simulator able to help in system analysis and to operates as a well with a controller and allows testing and developing of control algorithms. The next developing applies control technics to PCP system to optimize pumping velocity to achieve productivity and durability of downhole components. The mathematical model is linearized to apply conventional control technics including observability and controllability of the system and develop design rules for PI controller. Stability conditions are stated for operation point of the system. A fuzzy rule-based control system are developed from a PI controller using a inference machine based on Mandami operators. The fuzzy logic is applied to develop a specialist system that selects PCP equipments too. The developed technics to simulate and the linearized model was used in an actual well where a control system is installed. This control system consists of a pump intake pressure sensor, an industrial controller and a variable speed drive. The PI control was applied and fuzzy controller was applied to optimize simulated and actual well operation and the results was compared. The simulated and actual open loop response was compared to validate simulation. A case study was accomplished to validate equipment selection specialist system

Sistema Especialista para Supressão Online de Alarmes em Processos Industriais

Operating industrial processes is becoming more complex each day, and one of the factors that contribute to this growth in complexity is the integration of new technologies and smart solutions employed in the industry, such as the decision support systems. In this regard, this dissertation aims to develop a decision support system based on an computational tool called expert system. The main goal is to turn operation more reliable and secure while maximizing the amount of relevant information to each situation by using an expert system based on rules designed for a particular area of expertise. For the modeling of such rules has been proposed a high-level environment, which allows the creation and manipulation of rules in an easier way through visual programming. Despite its wide range of possible applications, this dissertation focuses only in the context of real-time filtering of alarms during the operation, properly validated in a case study based on a real scenario occurred in an industrial plant of an oil and gas refinery

Detecção e diagnóstico de falhas não-supervisionados baseados em estimativa de densidade recursiva e classificador fuzzy auto-evolutivo

In this work, we propose a two-stage algorithm for real-time fault detection and identification of industrial plants. Our proposal is based on the analysis of selected features using recursive density estimation and a new evolving classifier algorithm. More specifically, the proposed approach for the detection stage is based on the concept of density in the data space, which is not the same as probability density function, but is a very useful measure for abnormality/outliers detection. This density can be expressed by a Cauchy function and can be calculated recursively, which makes it memory and computational power efficient and, therefore, suitable for on-line applications. The identification/diagnosis stage is based on a self-developing (evolving) fuzzy rule-based classifier system proposed in this work, called AutoClass. An important property of AutoClass is that it can start learning from scratch". Not only do the fuzzy rules not need to be prespecified, but neither do the number of classes for AutoClass (the number may grow, with new class labels being added by the on-line learning process), in a fully unsupervised manner. In the event that an initial rule base exists, AutoClass can evolve/develop it further based on the newly arrived faulty state data. In order to validate our proposal, we present experimental results from a level control didactic process, where control and error signals are used as features for the fault detection and identification systems, but the approach is generic and the number of features can be significant due to the computationally lean methodology, since covariance or more complex calculations, as well as storage of old data, are not required. The obtained results are significantly better than the traditional approaches used for comparison

Reducing the gap between mobile and intelligent software agents

This paper presents an approach to integrate an artificial intelligence (AI) technique, concretely rule-based processing, into mobile agents. In particular, it focuses on the aspects of designing and implementing an appropriate inference engine of small size to reduce migration costs. The main goal is combine two lines of agent research, First, the engineering oriented approach on mobile agent architectures, and, second, the AI related approach on inference engines driven by rules expressed in a restricted subset of first-order predicate logic (FOPL). In addition to size reduction, the main functions of this type of engine were isolated, generalized and implemented as dynamic components, making possible not only their migration with the agent, but also their dynamic migration and loading on demand. A set of classes for representing and exchanging knowledge between rule-based systems was also proposed.

Classificação de áreas de favelas a partir de imagens IKONOS: Viabilidade de uso de uma abordagem orientada a objeto

The growth of large cities is usually accelerated and disorganized, which causes social, economical and infrastructural conflicts and frequently, occupation in illegal areas. For a better administration of these areas, the public manager needs information about their location. This information can be obtained through land utilization and land cover maps, where orbital images of remote sensing are used as one of the most traditional sources of data. In this context, the present work tested the applicability of the object-based classification to categorize two slum areas, taking into account the structure of the streets, size of the huts, distance between the houses, among other parameters. These area combinations of physical aspects were analyzed using the image IKONOS II and the software eCognition. Slum areas tend to be, to the contrary of the planned areas, disarranged, with narrow streets, small houses built with a variety of materials and without definition of blocks. The results of land cover classification for slum areas are encouraging because they are accurate and little ambiguous in the classification process. Thus, it would allow its utilization by urban managers.

Previsão espacial de demanda em sistemas de distribuição com uma base reduzida de dados

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Abordagem para o desenvolvimento de um etiquetador de alta acurácia para o Português do Brasil

A etiquetagem morfossintática é uma tarefa básica requerida por muitas aplicações de processamento de linguagem natural, tais como análise gramatical e tradução automática, e por aplicações de processamento de fala, por exemplo, síntese de fala. Essa tarefa consiste em etiquetar palavras em uma sentença com as suas categorias gramaticais. Apesar dessas aplicações requererem etiquetadores que demandem maior precisão, os etiquetadores do estado da arte ainda alcançam acurácia de 96 a 97%. Nesta tese, são investigados recursos de corpus e de software para o desenvolvimento de um etiquetador com acurácia superior à do estado da arte para o português brasileiro. Centrada em uma solução híbrida que combina etiquetagem probabilística com etiquetagem baseada em regras, a proposta de tese se concentra em um estudo exploratório sobre o método de etiquetagem, o tamanho, a qualidade, o conjunto de etiquetas e o gênero dos corpora de treinamento e teste, além de avaliar a desambiguização de palavras novas ou desconhecidas presentes nos textos a serem etiquetados. Quatro corpora foram usados nos experimentos: CETENFolha, Bosque CF 7.4, Mac-Morpho e Selva Científica. O modelo de etiquetagem proposto partiu do uso do método de aprendizado baseado em transformação(TBL) ao qual foram adicionadas três estratégias, combinadas em uma arquitetura que integra as saídas (textos etiquetados) de duas ferramentas de uso livre, o TreeTagger e o -TBL, com os módulos adicionados ao modelo. No modelo de etiquetador treinado com o corpus Mac-Morpho, de gênero jornalístico, foram obtidas taxas de acurácia de 98,05% na etiquetagem de textos do Mac-Morpho e 98,27% em textos do Bosque CF 7.4, ambos de gênero jornalístico. Avaliou-se também o desempenho do modelo de etiquetador híbrido proposto na etiquetagem de textos do corpus Selva Científica, de gênero científico. Foram identificadas necessidades de ajustes no etiquetador e nos corpora e, como resultado, foram alcançadas taxas de acurácia de 98,07% no Selva Científica, 98,06% no conjunto de teste do Mac-Morpho e 98,30% em textos do Bosque CF 7.4. Esses resultados são significativos, pois as taxas de acurácia alcançadas são superiores às do estado da arte, validando o modelo proposto em busca de um etiquetador morfossintático mais confiável.

Avaliação do método de classificação baseada no objeto em imagens de alta resolução espacial aplicado para o monitoramento de faixa de dutos: estudo de caso no entorno da refinaria de Capuava em Mauá - SP

The metropolitan region of São Paulo is the most populous of the country, this happens because of its great importance in the national economy and the job opportunities that are offered to the population. These factors result in intense population growth and urban expansion, reaching some non-habitable places of the metropolis, as areas of pipelines, which are very important for the transportation of natural gas, oil and its derivatives. Before the population growth of the region, these sites were unoccupied, do not presenting problems for the population. However, with the disorderly occupation is generated great anthropogenic pressure on the pipeline stitches, causing risks to people who are around them. Therefore it is extremely important to monitor the strip of pipelines through products and techniques of remote sensing and geoprocessing, enabling, through high spatial resolution images, identification of objects or phenomena that occur on Earth's surface that can alter the functioning and safety of pipelines. Therefore, this study aims to monitor a stretch of the area of the pipeline mesh GASPAL/OSVAT and Capuava Refinery (RECAP), located on the outskirts of the metropolitan area of São Paulo in the city of Mauá, who suffer great human pressure, proving thus the techniques of remote sensing and geographic information system (GIS) as effective tools for monitoring phenomena occurred in urban areas of great complexity. The monitoring was done by object-based classification applied in orbital images Ikonos II and RapidEye, of high spatial resolution and, image processing, detection of objects, segmentation, classification and editing were developed through the eCognition and ArcGis softwares. To determine the statistical accuracy of the mapping of the land cover of the stretch of pipeline in Maua, the results were analyzed by error matrix... (Complete abstract click electronic access below)

Szegö polynomials: quadrature rules on the unit circle and on [-1, 1]

We consider some of the relations that exist between real Szegö polynomials and certain para-orthogonal polynomials defined on the unit circle, which are again related to certain orthogonal polynomials on [-1, 1] through the transformation x = (z1/2+z1/2)/2. Using these relations we study the interpolatory quadrature rule based on the zeros of polynomials which are linear combinations of the orthogonal polynomials on [-1, 1]. In the case of any symmetric quadrature rule on [-1, 1], its associated quadrature rule on the unit circle is also given.

Sistema baseado em regras fuzzy do tipo Takagi-Sugeno aplicado a ecos de radares meteorológicos

Pós-graduação em Ciências Ambientais - Sorocaba